The deadline for enterprise income tax finalization is an important milestone that every enterprise should pay special attention to after the end of a fiscal year. Late submission of tax finalization dossiers or underpayment of payable tax amounts will not only incur late payment interest but may also result in administrative penalties for tax violations.
Article 44. Deadlines for submission of tax declaration dossiers ... 2. The deadline for submission of tax declaration dossiers for taxes with annual tax periods is: a/ The last day of the third month from the end of a calendar year or fiscal year for annual tax finalization dossiers; or the last day of the first month of a calendar year or fiscal year for annual tax declaration dossiers;
Accordingly, the deadline to finalize the 2025 corporate income tax is Tuesday, March 31, 2026.
2. Which entities are required to finalize corporate income tax?
Pursuant to Clause 1 Article 2 of the Law on Enterprise Income Tax 2025, entities required to finalize enterprise income tax include organizations carrying out goods and service production and business activities that generate taxable incomes, including:
- Enterprises established under Vietnam’s law;
- Enterprises established under foreign laws (below referred to as foreign enterprises) with or without Vietnam-based permanent establishments;
- Cooperatives and unions of cooperatives established under the Law on Cooperatives;
- Non-business units established under Vietnam’s law;
- Other organizations conducting income-generating production and business activities.
3. What are the penalties for the late submission of corporate income tax finalization dossiers?
Submitting corporate income tax finalization dossiers is a mandatory obligation for enterprises. In case of late submission of enterprise income tax finalization dossiers, administrative penalties shall be imposed in accordance with Article 13 of Decree No. 125/2020/ND-CP, specifically as follows:
No.
Violations
Principal penalties
Additional remedial measures
1
Submitting the tax declaration dossier beyond the prescribed period from 01 day to 05 days under extenuating circumstances
Warning
Forcible full payment of the late payment interest into the state budget in case the taxpayer’s late submission results in late payment of tax
2
Submitting the tax declaration dossier beyond the prescribed period from 01 day to 30 days, except for the case in item (1)
A fine from VND 2,000,000 to VND 5,000,000
3
Submitting the tax declaration dossier beyond the prescribed period from 31 days to 60 days
A fine from VND 5,000,000 to VND 8,000,000
4
• Submitting the tax declaration dossier beyond the prescribed period from 61 days to 90 days; • Submitting the tax declaration dossier beyond the prescribed period for 91 days or more without arising payable tax amount; • Failing to submit the tax declaration dossier without arising payable tax amount; • Failing to submit appendices as prescribed by regulations on tax administration together with the enterprise income tax finalization dossier for enterprises that have transfer pricing transactions
A fine from VND 8,000,000 to VND 15,000,000
Forcible full payment of the late payment interest into the state budget if late submission leads to late payment of tax; For cases of failing to submit dossiers or appendices, forcible submission of the tax declaration dossier and appendices
5
Submitting the tax declaration dossier more than 90 days past the deadline where tax liability arises and the taxpayer has fully paid the tax amount and late payment interest before the tax authority announces a tax inspection decision or records the violation
A fine from VND 15,000,000 to VND 25,000,000
Forcible full payment of the late payment interest into the state budget if late submission leads to late payment of tax
Note: If the fine determined under this case is higher than the tax amount arising on the tax declaration dossier, the maximum fine shall be equal to the payable tax amount arising on the tax declaration dossier but not lower than VND 11,500,000.
Above is the information on: When is the deadline for corporate income tax finalization for 2025?
A number of new Decrees officially take effect from October 1, 2026, directly affecting various areas. Below is a list of Decrees taking effect in October 2026.
A roundup of key new policies and regulations taking effect in October 2026, covering banking, social policies, taxation, investment, and other areas of interest to individuals and businesses.
The 2026 amended Law on Vietnamese Guest Workers has amended and supplemented various regulations on worker source preparation, training fees, recruitment, contracts, licenses, and responsibilities of enterprises providing the service of sending Vietnamese workers abroad as guest workers.
Circular No. 48/2026/TT-BCT introduces a number of new regulations on procedures for importing goods under tariff quotas, covering dossiers, procedures, and the confirmation of tariff quotas for traders.
Bearing the expectation of modernising the national education system, three major laws concerning education are likely to remove long-standing bottlenecks and lay a sustainable policy foundation for the country’s long-term development.
When investing in Vietnam, choosing the appropriate type of enterprise is one of the key legal decisions to be made from the early stages of an investment project. Each type of enterprise differs in terms of its organizational structure, liability regime, capital mobilization capacity, and flexibility in corporate governance. Therefore, investors should carefully consider the model that is most suitable for the scale of the project, the number of members, and their long-term development orientation.
On August 18, 2026, LuatVietnam brought and introduced Law AI at the ASEAN Law Forum 2026 – an event bringing together representatives of ASEAN justice authorities, international organizations, experts, and technology companies, with a focus on the application of artificial intelligence in law-making and law implementation.
The 2025 E-Commerce Law establishes a unified legal framework for e-commerce in Vietnam, with clearer rules governing foreign platforms, overseas sellers, transaction data and foreign investment in major digital marketplaces.
With hundreds of special and exceptional powers granted to the Hanoi authorities, the 2026 Capital Law is expected to remove bottlenecks, unlock resources, and enable the Capital to take greater initiative and adopt more innovative approaches to governance and development.
Foreigners who purchase goods in Vietnam may be eligible for a value-added tax (VAT) refund when leaving the country, provided they satisfy the prescribed conditions. So, what requirements must the goods, invoices, and refund procedures meet?
English
RSS
