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?
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