This article will help you understand clearly.

  • ✅ What does a tax return include?
  • ✅ Deadline for filing tax returns and paying taxes
  • ✅ How to submit online and in person
  • ✅ Points to note when filling out the form

1. What does a tax return include?

For households that declare

Type of document Describe
Tax return Tax return form for household businesses and individual business owners.
Appendix attached Detailed statement of revenue and taxes (if applicable)

For households under the contract system

  • No periodic declarations are required.
  • Simply pay taxes as notified by the tax authorities (usually received at the beginning of the year).

For individuals renting out property

Type of document Describe
Property rental declaration form A separate template for rental activities.

For individuals who file declarations on a transaction-by-transaction basis.

  • Use the same declaration form as both households that declare taxes and households that pay taxes.
  • No appendix required.

2. Deadline for filing tax returns

Household declarations are made MONTHLY.

 Tax period Thời hạn = Ngày 20 của tháng tiếp theo
Submission deadline
January February 20th
February March 20th
March April 20th
... ...
December January 20th of next year

Households declare information quarterly.

 Tax period Thời hạn = Ngày cuối cùng của tháng đầu quý tiếp theo
Submission deadline
Quarter 1 (January-March) April 30th
Second quarter (April-Friday) July 31st
Third quarter (July-September) October 31st
Quarter 4 (October-December) January 31st of next year

Individuals renting out property

How to declare Duration
According to the payment period 10 days from the start of the payment period
By year January 31st of next year

Declaration on a transaction-by-transaction basis.

 3. Tax payment deadline Thời hạn = 10 ngày kể từ ngày phát sinh nghĩa vụ thuế

Important: The deadline for paying taxes coincides with the deadline for filing tax returns.

Example: First quarter tax return deadline is April 30th → First quarter tax payment must also be made before April 30th.

4. Important points to note

When the deadline falls on a holiday/weekend

If the last day coincides with a weekend or public holiday, it will be postponed to the next working day .

Example: Q1/2027 Profile

  • Original deadline: April 30, 2027
  • But April 30th is a holiday (Liberation Day of Southern Vietnam).
  • May 1st is also a holiday (International Labor Day).
  • 2/5 is Sunday
  • → Actual deadline: May 3, 2027

Submit directly vs. Submit online

Form Submission deadline Request
Directly at the tax office During office hours (8am-5pm) ID card/Citizen Identification Card, paper documents
Online via the internet 24/7, including holidays Digital signature

Benefits of submitting online:

  • Submit at any time, including 11:59 PM on the last day of the deadline.
  • No need to travel.
  • Electronic confirmation available immediately.

5. What is a digital signature? Is it necessary?

Who needs a digital signature?

Object Need a digital signature?
Household declaration Required (for online submission)
Contract farming Optional
Individuals file declarations on a case-by-case basis. Optional
Individuals renting out property Optional

What is a digital signature?

  • It is a device (USB Token) or software used to electronically sign tax documents.
  • Equivalent to a handwritten signature on paper.
  • Price: ~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 ways to file taxes

Method 1: Offline declaration (HTKK software)

  1. Download the HTKK software from the General Department of Taxation's website.
  2. Install and enter the tax identification number.
  3. Create the declaration form using the software.
  4. Export XML file
  5. Digitally sign and submit online.

Advantages: Easy-to-use interface, convenient operation.

Method 2: Online declaration (thuedientu.gdt.gov.vn)

  1. Log in to your electronic tax transaction account.
  2. Select the "Individual Business" menu.
  3. Fill out the declaration form directly on the website.
  4. Digitally sign and submit

Advantages: No software installation required.

Note: An electronic tax transaction account (different from a regular account) is required.

7. Tax declaration procedure for household taxpayers

 Bước 1: Thu thập doanh thu trong kỳ ↓ Bước 2: Tính thuế GTGT và thuế TNCN ↓ Bước 3: Lập tờ khai (HTKK hoặc online) ↓ Bước 4: Ký số ↓ Bước 5: Nộp tờ khai ↓ Bước 6: Nộp tiền thuế (nếu có) Example: Ms. Lan filed her tax return for the first quarter. Bước 1: Thu thập doanh thu trong kỳ ↓ Bước 2: Tính thuế GTGT và thuế TNCN ↓ Bước 3: Lập tờ khai (HTKK hoặc online) ↓ Bước 4: Ký số ↓ Bước 5: Nộp tờ khai ↓ Bước 6: Nộp tiền thuế (nếu có)

Information:

  • Industry: Cosmetics sales (product distribution)
  • First quarter revenue: 250 million
  • Projected annual revenue: 1 billion
  • Belongs to group 2, choose to calculate based on revenue.

Calculate the tax:

  • VAT = 250 million × 1% = 2.5 million
  • Personal income tax = 250 million × 0.5% = 1.25 million
  • Total tax payable: 3.75 million

Deadline: Before April 30th

8. Frequently Asked Questions

With no revenue this quarter, do I still need to file a tax return?

Yes. You still have to submit a declaration form with zero data (blank form).

What is the penalty for late payment?

Violate Penalty amount
Late submission of tax return by 1-5 days 2 - 5 million
Late submission of tax return by 6-10 days 5 - 8 million
Late filing of tax return by 11-20 days 8 - 15 million
Late filing of tax return by 21-30 days 15 - 25 million
Late tax payment Amount of tax overdue x Number of days overdue x Late payment rate

What should I do if I've made an error in my declaration?

Submit a supplementary tax return before the tax authorities discover the discrepancy. If the tax increases, you must pay the difference plus late payment penalties. You can continue submitting supplementary returns until your original return is deemed valid and approved.

Which tax authority manages household businesses?

District/County Tax Office where the business or residence is located (for individuals selling online).

Checklist: Filing taxes on time

Before the filing period

  • Summary of revenue for the period (from all channels)
  • Collect expense receipts (if based on income).
  • Check if your digital signature is still valid.

When filing

  • Log in to HTKK or thuedientu.gdt.gov.vn
  • Enter the correct tax return period.
  • Double-check the data before submitting.
  • Digitally sign and send

After filing

  • Save electronic receipt
  • Pay your taxes on time.
  • Keep records (declarations, receipts) for at least 10 years.

Common mistakes

  1. Forgetting to submit the quarterly tax return → Administrative fine + late payment penalty.

  2. Digital signature has expired → Cannot submit, must be renewed first.

  3. Paying taxes but forgetting to submit the tax return → Still penalized for not submitting the tax return.

  4. Underreporting revenue → Tax authorities may collect back taxes and impose penalties during an audit.

  5. Incorrect tax filing period → Example: Filing for Q1 but mistakenly selecting Q2 in the software.

9. Conclusion

Tax filing isn't overly complicated, but new sellers need to understand the correct filing format, deadlines, and tax amounts to avoid unnecessary risks. In the context of multi-channel sales, manually compiling revenue figures can easily lead to confusion and stress each filing period. When revenue is clearly recorded for each period and each channel, filing becomes more proactive and less stressful. GTG CRM helps sellers centrally manage revenue and prepare data for tax filing, leading to more systematic and sustainable business operations.

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