This article will help you understand
- ✅ What tax declaration documents are required
- ✅ Deadlines for submitting tax declarations and tax payments
- ✅ How to submit online and in person
- ✅ Key points to note when declaring taxes
1. What tax declaration documents are required?
For self-assessing households
| Document Type | Description |
|---|---|
| Tax Declaration Form | Tax declaration form template for businesses and individual business owners |
| Attached Appendix | Detailed list of revenue and taxes (if applicable) |
For lump-sum tax households
- No need to submit periodic declarations
- Only need to pay tax according to the tax authority's notice (usually received at the beginning of the year)
For individuals renting out assets
| Document Type | Description |
|---|---|
| Asset Rental Declaration Form | Specific form for rental activities |
For individuals declaring on a per-transaction basis
- Use the same declaration form as self-assessing households and lump-sum tax households
- No attached appendix required
2. Deadlines for submitting tax declaration documents
Monthly self-assessing households
Deadline = 20th day of the following month
| Tax Period | Submission Deadline |
|---|---|
| January | 20/2 |
| February | 20/3 |
| March | 20/4 |
| ... | ... |
| December | 20/1 of the following year |
Quarterly self-assessing households
Deadline = Last day of the first month of the following quarter
| Tax Period | Submission Deadline |
|---|---|
| Quarter 1 (Jan-Mar) | 30/4 |
| Quarter 2 (Apr-Jun) | 31/7 |
| Quarter 3 (Jul-Sep) | 31/10 |
| Quarter 4 (Oct-Dec) | 31/1 of the following year |
Individuals renting out assets
| Declaration Method | Deadline |
|---|---|
| Based on payment period | 10 days from the start of the payment period |
| Annually | 31/1 of the following year |
Declaring on a per-transaction basis
Deadline = 10 days from the date the tax liability arises
3. Deadline for tax payment
Important: The deadline for tax payment coincides with the deadline for submitting tax declarations.
Example: The tax declaration for the first quarter is due on 30/4 → The tax for the first quarter must also be paid by 30/4.
4. Important points to note
When the deadline falls on a holiday
If the deadline falls on a weekend or public holiday → It will be postponed to the next working day.
Example: Quarter 1/2027 declaration
- Original deadline: 30/4/2027
- But 30/4 is a public holiday (Reunification Day)
- 1/5 is also a public holiday (International Labour Day)
- 2/5 is a Sunday
- → Actual deadline: 3/5/2027
In-person vs. Online Submission
| Method | Submission Time | Requirements |
|---|---|---|
| In person at the tax office | During office hours (8 AM - 5 PM) | ID card/Citizen ID, paper documents |
| Online | 24/7, including holidays | Digital Signature |
Benefits of online submission:
- Submit anytime, even at 11:59 PM on the deadline
- No need to travel
- Instant electronic confirmation
5. What is a digital signature? Is it necessary?
Who needs a digital signature?
| Category | Digital Signature Required? |
|---|---|
| Self-assessing households | Mandatory (for online submission) |
| Lump-sum tax households | Not mandatory |
| Individuals declaring per transaction | Not mandatory |
| Individuals renting out assets | Not mandatory |
What is a digital signature?
- It is a device (USB Token) or software used for electronically signing tax documents
- Equivalent to a handwritten signature on paper
- Cost: ~500,000 - 1,500,000 VND/year depending on the provider
Popular Digital Signature Providers
- VNPT-CA
- Viettel-CA
- FPT-CA
- BKAV-CA
- Newtel-CA
6. Two methods for tax declaration
Method 1: Offline Declaration (HTKK Software)
- Download the HTKK software from the General Department of Taxation website
- Install and enter your tax identification number
- Prepare the declaration form using the software
- Export the file in XML format
- Sign digitally and submit online
Advantages: User-friendly interface, convenient operation
Method 2: Online Declaration (thuedientu.gdt.gov.vn)
- Log in to your electronic tax transaction account
- Select the menu "Individual Business"
- Prepare the declaration form directly on the website
- Sign digitally and submit
Advantages: No software installation required
Note: You need an electronic tax transaction account (different from a regular account)
7. Tax declaration process for self-assessing households
Step 1: Collect revenue for the period
↓
Step 2: Calculate VAT and PIT
↓
Step 3: Prepare the declaration form (HTKK or online)
↓
Step 4: Digitally sign
↓
Step 5: Submit the declaration form
↓
Step 6: Pay taxes (if applicable)
Example: Ms. Lan's Q1 tax declaration
Information:
- Occupation: Selling cosmetics (distributor)
- Q1 Revenue: 250 million VND
- Estimated Annual Revenue: 1 billion VND
- Belongs to Group 2, opts for revenue-based calculation
Tax Calculation:
- VAT = 250 million VND × 1% = 2.5 million VND
- PIT = 250 million VND × 0.5% = 1.25 million VND
- Total tax payable: 3.75 million VND
Deadline: Before 30/4
8. Frequently Asked Questions
Do I need to submit a tax declaration if there was no revenue this quarter?
Yes. You still need to submit a declaration with zero figures (a blank declaration).
What are the penalties for late submission?
| Violation | Penalty Amount |
|---|---|
| Late submission of declaration (1-5 days) | 2 - 5 million VND |
| Late submission of declaration (6-10 days) | 5 - 8 million VND |
| Late submission of declaration (11-20 days) | 8 - 15 million VND |
| Late submission of declaration (21-30 days) | 15 - 25 million VND |
| Late tax payment | Amount of tax owed x Number of days late x Late payment rate |
How to amend an incorrect tax declaration?
Submit an amended declaration before the tax authorities detect the error. If additional tax is due, you must pay the difference plus late payment interest. You can submit amended declarations until your original declaration is deemed valid and accepted.
Which tax authority manages business households?
The District Tax Department where the business is located or where the individual resides (for online sellers).
Checklist: Timely Tax Declaration
Before the declaration period
- Summarize revenue for the period (from all channels)
- Collect expense invoices (if calculating based on income)
- Check if the digital signature is still valid
During declaration
- Log in to HTKK or thuedientu.gdt.gov.vn
- Enter the correct tax period
- Review figures before submitting
- Sign digitally and submit
After declaration
- Save the electronic receipt
- Pay taxes on time
- Keep records (declarations, receipts) for at least 10 years
Common Mistakes
-
Forgetting to submit quarterly declarations → Results in administrative fines + late payment interest.
-
Digital signature expired → Unable to submit, requires renewal in advance.
-
Paying taxes but forgetting to submit the declaration → Still fined for not submitting the declaration.
-
Underreporting revenue → Tax authorities may investigate and impose penalties.
-
Incorrect tax period → For example, declaring for Q1 but mistakenly selecting Q2 in the software.
9. Conclusion
Tax declaration is not overly complex, but new sellers need to correctly understand the declaration methods, deadlines for submitting documents and paying taxes to avoid unnecessary risks. In the context of multi-channel sales, manual revenue aggregation can easily lead to errors and pressure during each declaration period. When revenue is clearly recorded by period and by channel, tax declaration becomes more proactive and manageable. GTG CRM helps sellers centralize revenue management and prepare data for tax declarations, leading to more organized and sustainable business operations.
💼 GTG CRM automatically calculates revenue by period and supports quick revenue report generation. Learn more →
Turn what you've read into real results — apply it now with GTG CRM, free.
Apply Now
