Critical Tax Deadlines: 3 Submission Milestones You Can’t Afford to Miss

The tax authority has recently highlighted key deadlines for monthly, quarterly, and annual tax filings for the year 2025, all falling within the early months of this year. Failure to submit tax returns or payments on time will result in penalties and late payment charges for taxpayers.

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According to the Quang Tri Provincial Tax Department, there are three critical deadlines for tax filing in the final months of the year and the 2025 tax settlement.

Specifically, by January 20, 2026, taxpayers must submit their monthly tax returns for December 2025, including Value Added Tax (VAT), Personal Income Tax (PIT), Resource Tax, and related taxes.

Tax filing deadlines and penalties for violations. Source: Quang Tri Provincial Tax Department.

By February 2, 2026, taxpayers must file their quarterly tax returns for Q4/2025, applicable to VAT and PIT.

The final deadline for the 2025 tax settlement is March 31, 2026, covering Corporate Income Tax (CIT), PIT, and annual financial reports.

The tax authority emphasizes that late tax filings will incur penalties based on the severity of the delay. Specifically, delays of 1-30 days result in a warning or a fine of 2-5 million VND; delays of 31-90 days incur a fine of 5-15 million VND; and delays exceeding 90 days result in a fine of 15-25 million VND.

Additionally, late tax payments will accrue a late payment fee of 0.03%/day on the overdue tax amount.

Taxpayers, businesses, and households are advised to proactively review their records and accounting books, submit declarations and settlements on time, and avoid incurring penalties and late fees.

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