Legal Calendar 2023: Submission deadline for tax declarations and labor reports

Time

Must-to-do works

Legal basis

JANUARY

Before January 01

Before this day:

Notification on changes of labor on December 2022

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

Before January 05

Before this day:

Report on the usage of foreign employees by 2022

(02) Clause 1, Article 6, Decree No. 152/2020/ND-CP

Before January 10

Before this day:

- General reports on the situation of occupational accidents by 2022

(03) Clause 1, Article 24, Decree No. 39/2016/ND-CP

- Report on occupational health and safety by 2022

(04) Clause 2, Article 10, Circular No. 07/2016/TT-BLDTBXH

- Report on occupational health by 2022

(05) Article 10, Circular No. 19/2016/TT-BYT

Before January 15

Before this day:

- Report on unemployment insurance participation by 2022

(06) Clause 7, Article 32, Decree No. 28/2015/ND-CP

- Announcement of the occupational accident at establishments by 2022

(07) Point a, Clause 1, Article 4, Circular No. 13/2020/TT-BLDTBXH

January 27

- VAT declaration on December 2022

- PIT declaration on December 2022

(08) Clause 1, Article 44, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

January 30

- Payment of license tax by 2023

(10) Clause 1, Article 10, Decree No. 126/2020/ND-CP

- Payment of temporary EIT in the Quarter IV, 2022

(11) Clause 1, Article 55, Law on Tax administration 2019

- Report on using documents of deducted PIT in the Quarter IV, 2022

(12) - Article 5, Circular No. 37/2010/TT-BTC

       Official Dispatch No. 2455/TCT-DNNCN dated July 12, 2022 of General Department of Taxation on the implementation and operation of electronic documents

- Submit the financial statements by 2022

(13) Article 109, Circular No. 200/2014/TT-BTC

January 31

- VAT declaration in the Quarter IV, 2022

- PIT declaration in the Quarter IV, 2022

(08) Clause 1, Article 44, Law on Tax administration 2019

Contributions of social insurance, health insurance, unemployment insurance and union fees on January 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

FEBRUARY

Before February 03

Before this day:

Notification on changes of labor on December 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

February 20

- VAT declaration on January 2023

- PIT declaration on January 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

February 28

Contributions of social insurance, health insurance, unemployment insurance and union fees on January 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

MARCH

Before March 03

Before this day:

Notification on changes of labor on December 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

March 20

- VAT declaration on February 2023

- PIT declaration on February 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

March 30

Contributions of social insurance, health insurance, unemployment insurance and union fees on March 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

APRIL

Before April 03

Before this day:

Notification on changes of labor on March 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

April 20

- VAT declaration on March 2023

- PIT declaration on December 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

April 30

Contributions of social insurance, health insurance, unemployment insurance and union fees on April 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

MAY

Before May 03

Before this day:

Notification on changes of labor on April 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

May 04

- Payment of temporary EIT in the Quarter I, 2023

(11) Clause 1, Article 55, Law on Tax administration 2019

- VAT declaration in the Quarter I, 2023

- PIT declaration in the Quarter I, 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

May 20

- VAT declaration on April 2023

- PIT declaration on April 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

May 31

Contributions of social insurance, health insurance, unemployment insurance and union fees on May 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

JUNE

Before June 03

Before this day:

Notification on changes of labor on May 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

Before June 05

Report on changes of labor in the first 6 months of 2023

(15) - Clause 2, Article 4, Decree No. 145/2020/ND-CP

- Clause 1, Article 73, Decree No. 35/2022/ND-CP

June 20

- VAT declaration on May 2023

- PIT declaration on May 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

June 30

Contributions of social insurance, health insurance, unemployment insurance and union fees on June 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

JULY

Before July 03

Before this day:

Notification on changes of labor on June 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

Before July 05

Before this day:

- Report on using foreign employees in the first 6 months of 2023

(02) Clause 1, Article 6, Decree No. 152/2020/ND-CP 

- Report on occupational health in the first 6 months of 2023    

(05) Article 10, Circular No. 19/2016/TT-BYT

- General reports on the situation of occupational accidents in the first 6 months of 2023

(03) Clause 1, Article 24, Decree No. 39/2016/ND-CP

Before July 10

Before this day:

Announcement of the occupational accidents in the establishments in the first 6 months of 2023

(07) Article 4. Circular No. 13/2020/TT-BLDTBXH 

July 20

- VAT declaration on June 2023

- PIT declaration on June 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

July 31

- Temporary EIT payment in the Quarter II, 2023

(11) Clause 1, Article 55, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

- VAT declaration in the Quarter II, 2023

- PIT declaration in the Quarter II, 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

- Contributions of social insurance, health insurance, unemployment insurance and union fees on July 2023 

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

AUGUST

Before August 03

Before this day:

Notification on changes of labor on July 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

August 21

 - VAT declaration on July 2023

- PIT declaration on July 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

August 31

Contributions of social insurance, health insurance, unemployment insurance and union fees on August 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

SEPTEMBER

Before September 03

Before this day:

Notification on changes of labor on August 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

September 20

- VAT declaration on August 2023

- PIT declaration on August 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

September 30

Contributions of social insurance, health insurance, unemployment insurance and union fees on September 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

OCTOBER 

Before October 03

Before this day:

Notification on changes of labor on September 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

October 20

- VAT declaration on September 2023

- VAT declaration on September 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

(09) Clause 1, Article 1, Decree No. 91/2022/ND-CP

October 30

Payment of temporary EIT in the Quarter III, 2023

(11) Clause 1, Article 55, Law on Tax administration 2019

October 31

 - VAT declaration in the Quarter II, 2023

- PIT declaration in the Quarter II, 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

- Contributions of social insurance, health insurance, unemployment insurance and union fees on October 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

NOVEMBER

Before November 03

Before this day:

Notification on changes of labor on October 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

November 20 

 - VAT declaration on October 2023

- PIT declaration on October 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

November 30

Statistical and reporting regimes on management, preservation and maintenance of means of fire prevention and fighting, rescue and salvage

(16) Article 10, Circular No. 17/2021/TT-BCA

November 30

- Contributions of social insurance, health insurance, unemployment insurance and union charges on November 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH

DECEMBER

Before December 03

Before this day:

 Notification on changes of labor on November 2023

(01) Clause 2, Article 16, Circular No. 28/2015/TT-BLDTBXH

Before December 05

Before this day:

Report on changes of labor on October 2023

(15) - Clause 2, Article 4, Decree No. 145/2020/ND-CP

- Clause 1, Article 73, Decree No. 35/2022/ND-CP

December 15

Submit the tax presumption declaration dossiers on 2024

(17) Point c, Clause 2, Article 44, Law on Tax administration 2019

December 20

- VAT tax declaration on November 2023

 - PIT tax declaration on November 2023

(08) Clause 1, Article 44, Law on Tax administration 2019

Before December 31

Before this day:

Reports on occupational safety and sanitation and monitoring of occupational environment at establishments in 2023

(18) Clause 3, Article 45, Decree No. 44/2016/ND-CP

December 31

Contributions of social insurance, health insurance, unemployment insurance and union charges on December 2023

(14) Article 7, Article 16, Article 19, Decision No. 595/QD-BHXH