Obligations / Vietnam

What a company files in Vietnam [VN]

Every entry below is the rule as Vietnam publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Chosen by the company

Vietnamese law supplies a default year rather than a single statutory one. The Accounting Law No. 88/2015/QH13 sets the annual accounting period in điểm a khoản 1 Điều 12, and the ordinary case there is the calendar year. The tax side does not assume that case: the deadline for the annual corporate income tax finalisation is counted, in the words the tax administration uses, «kể từ ngày kết thúc năm dương lịch hoặc năm tài chính» — from the end of the calendar year or of the financial year. A rule written as a choice of two is a rule that cannot be resolved without knowing which of the two a company keeps. The precise conditions under which a Vietnamese company may take a financial year that is not the calendar year, and whether taking one requires notice to or approval from the tax office, were not read in a primary source on the date of this check and are therefore not asserted here. The consequence for everything below is mechanical rather than cautious: both deadlines counted from the year-end are recorded as indicative, and neither can be printed as a calendar date until the company states its own year-end.

Government Portal of Viet Nam (Cổng Thông tin điện tử Chính phủ), «Giải đáp chính sách Online», answer of the Ministry of Planning and Investment, citing «Điểm a Khoản 1 Điều 12; Khoản 3 Điều 29 Luật Kế toán» (Law on Accounting No. 88/2015/QH13). The two-year formula is taken from the tax administration's wording «kể từ ngày kết thúc năm dương lịch hoặc năm tài chính», published on the same Government portal at xaydungchinhsach.chinhphu.vn in its guidance on the 2025 corporate income tax finalisation. The record of Law No. 88/2015/QH13 itself, with the signed text, is at vanban.chinhphu.vn, docid 183198: adopted 20-11-2015, in force 01-01-2017, signed by Nguyễn Sinh Hùng. · checked 2026-10-26

Filing of the annual financial statements with the competent state authority

Formula, not a date
Filed to
The Accounting Law names the recipient by function and not by name: khoản 3 Điều 29 of Law No. 88/2015/QH13 requires the statements to go «cho cơ quan nhà nước có thẩm quyền», to the competent state authority, within the period it then states. In practice for an ordinary enterprise that reaches more than one body — the tax office that administers the company, and the statistics and finance bodies named by the accounting regime — but the composition of that list was not read in a primary source on the date of this check and is therefore not set out here. What is established is the duty and its length, not the full roster of recipients. Note also what this duty is not: it is not the corporate income tax finalisation, which is a separate filing on a separate clock, recorded below. A company that files one has not thereby filed the other.
Who it applies to
Every entity in the jurisdiction
Every accounting unit, with no size test in the provision that carries the deadline. Khoản 3 Điều 29 is drafted around the «đơn vị kế toán», the accounting unit, a category the Accounting Law defines broadly enough to cover an ordinary enterprise whatever its turnover or headcount, and the sentence sets no threshold of its own. Nothing read here exempts a dormant company. A separate question — whether the statements must additionally be audited before they go in, and by which companies — is not answered in this record: the audit rule sits in the independent audit legislation, was not read in a primary source on the date of this check, and is left for a later pass rather than guessed at from the practice of neighbouring jurisdictions.
Deadline
Within 90 days after the end of the financial year.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No penalty figure is recorded. Administrative sanctions in the accounting field are set by a separate decree, and that decree was not read in a primary source on the date of this check; a figure carried over from memory would be exactly the kind of number a reader acts on. The absence of an amount here therefore says nothing about whether late filing is penalised — it says only that no current amount was taken from the authority's own text.
Proof of filing
The complete set of annual financial statements as submitted, together with the receipt or acknowledgement returned by each authority that received it, and the record of the submission date. Because the obligation is phrased as a period running from the end of the accounting year, the date of receipt is the fact that matters, and it is the one a company is least likely to still have a year later.
Primary source: Law on Accounting No. 88/2015/QH13, khoản 3 Điều 29: «Báo cáo tài chính năm của đơn vị kế toán phải được nộp cho cơ quan nhà nước có thẩm quyền trong thời hạn 90 ngày». Read on the Government Portal of Viet Nam (Cổng Thông tin điện tử Chính phủ), «Giải đáp chính sách Online», in an answer of the Ministry of Planning and Investment that cites «Điểm a Khoản 1 Điều 12; Khoản 3 Điều 29 Luật Kế toán». That khoản is still as enacted: Law No. 56/2024/QH15, Điều 2, amending the Law on Accounting, reaches khoản 1 of Điều 29 only, as its own text shows at datafiles.chinhphu.vn/cpp/files/vbpq/2025/01/luat56.pdf. The record of Law No. 88/2015/QH13 is at vanban.chinhphu.vn, docid 183198.
checked 2026-10-26 · Rechecked every 24 months

Annual corporate income tax finalisation return

Formula, not a date
Filed to
The tax office that administers the company. The deadline no longer comes from Law No. 38/2019/QH14: Viet Nam replaced its Law on Tax Administration with Law No. 108/2025/QH15, adopted on 10 December 2025 and in force from 1 July 2026, and the deadlines themselves are set out in Decree No. 252/2026/NĐ-CP of 30 June 2026, in force the same day. The Government's own portal states the finalisation rule as «Chậm nhất là ngày cuối cùng của tháng thứ 03 kể từ ngày kết thúc kỳ quyết toán thuế» — at the latest the last day of the third month from the day the finalisation period ends. The figure is not new. The administration's guidance on the 2025 finalisation, published in March 2026 under the previous law, prints the same shape: «chậm nhất là ngày cuối cùng của tháng thứ 3 kể từ ngày kết thúc năm dương lịch hoặc năm tài chính». Two regimes, one formula, which is the main reason this record carries a date at all.
Who it applies to
Every entity in the jurisdiction
Every enterprise within the charge to corporate income tax, with no size test attached to the filing deadline itself. The substantive tax is governed by the Law on Corporate Income Tax No. 67/2025/QH15 of 16 July 2025, which the administration states applies from the 2025 tax period onwards; the rate structure, exemptions and the reliefs for small and medium enterprises are matters for that law and are not reproduced here. What this record carries is the filing clock, and the clock does not vary with size.
Deadline
Within 3 months after the end of the financial year.
Extensions and exceptions: The rule is written as the last day of the third month, not as ninety days, and the difference is real: for a year ending 31 December the third month is March, so the deadline is 31 March and not 31 March only by coincidence of month lengths. Do not reuse the ninety-day figure that governs the financial statements above — the two duties run on different clocks and the ninety-day one is the shorter in a leap year. Two further points are left open here. Where the deadline falls on a public holiday, the administration's own guidance points to the Civil Code for the shift to the next working day, but the operative words of that provision were not read. A separate regime of deferred payment deadlines exists and moves: Decree No. 245/2026/NĐ-CP extends payment deadlines for value added tax, corporate income tax, personal income tax and land rent during 2026. Its terms were not read, and an extension of the payment deadline is in any case not an extension of the filing deadline.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No penalty figure is recorded. The sanctions regime that accompanies Law No. 108/2025/QH15 was not read in a primary source on the date of this check, and the figures published under the previous law cannot be carried across to a statute that replaced it. One element of the new law is established and is not a penalty in the narrow sense: the administration states that late-payment interest runs at 0.03% per day. That rate is reproduced here as published and is not entered in the machine fields, because it attaches to unpaid tax and not to a late filing.
Proof of filing
The submitted finalisation return with the electronic receipt returned by the tax system, the accounts and adjustment schedules that support the figure declared, and the record of any provisional payments made during the year that the return sets off. Keep the submission date with the return: the obligation is a period, so the date is what proves compliance, and it is not visible on the return itself.
Primary source: Decree No. 252/2026/NĐ-CP of 30 June 2026 detailing the Law on Tax Administration, as reproduced by the Government Portal of Viet Nam (Cổng Thông tin điện tử Chính phủ, xaydungchinhsach.chinhphu.vn): «Chậm nhất là ngày cuối cùng của tháng thứ 03 kể từ ngày kết thúc kỳ quyết toán thuế». The decree's record is at vanban.chinhphu.vn, docid 218690: issued 30-06-2026, in force 01-07-2026, signed by Nguyễn Văn Thắng. The parent statute is the Law on Tax Administration No. 108/2025/QH15, record at vanban.chinhphu.vn, docid 216541: adopted 10-12-2025, in force 01-07-2026, signed by Trần Thanh Mẫn, published in Công báo No. 38 of 22 January 2026. The same formula under the preceding statute appears in the administration's guidance on the 2025 finalisation on the same portal: «chậm nhất là ngày cuối cùng của tháng thứ 3 kể từ ngày kết thúc năm dương lịch hoặc năm tài chính».
checked 2026-10-26 · Rechecked every 6 months

Periodic tax return for a monthly or quarterly tax period

Formula, not a date
Filed to
The tax office that administers the company. This is the cycle that catches value added tax and the other taxes declared by period rather than by year, and it is governed from 1 July 2026 by Decree No. 252/2026/NĐ-CP under the Law on Tax Administration No. 108/2025/QH15. Two deadlines, one for each period length. For a monthly period the return is due «chậm nhất là ngày thứ 20 của tháng tiếp theo tháng phát sinh nghĩa vụ thuế», at the latest the 20th day of the month following the month in which the tax obligation arose. For a quarterly period it is due «chậm nhất là ngày cuối cùng của tháng đầu của quý tiếp theo quý phát sinh nghĩa vụ thuế», at the latest the last day of the first month of the quarter following the quarter in which the obligation arose. The clock in both cases starts at the end of the period, not at the date of any transaction inside it.
Who it applies to
Every entity in the jurisdiction
The scope is recorded as every taxpayer with a tax declared by period, and deliberately without a threshold, because the criterion that sorts a company into the monthly cycle or the quarterly one was not read in a primary source on the date of this check. A 50 billion đồng revenue line does sort monthly from quarterly in the parallel regime for household and individual businesses under Decree No. 68/2026/NĐ-CP, and it would be the natural figure to expect for enterprises too — which is precisely why it is not entered here. A threshold copied across from a neighbouring regime because it looks right is the way a wrong filing frequency enters a dataset, and a company told to file quarterly when it owes monthly returns misses eight deadlines a year. Treat the two deadlines above as the pair of possible answers and confirm with the tax office which period applies.
Deadline
Counted from an event, not from the calendar.
Extensions and exceptions: No single machine value is entered, and that is a decision rather than a gap. The cycle repeats twelve or four times a year, so there is no one date for the year; and until the period length is known, the two rules give different answers for the same end-of-period — the 20th of the next month in one case, the end of the next month in the other. Entering either figure alone would print a wrong date for every company on the other cycle. Two further matters were not read: whether a period in which nothing happened still requires a return, and whether a deadline falling on a weekend or public holiday moves to the next working day. Separately, Decree No. 245/2026/NĐ-CP extends payment deadlines for value added tax and other taxes during 2026; its terms were not read, and in any event a payment extension is not a filing extension.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No penalty figure is recorded. The sanctions regime accompanying Law No. 108/2025/QH15 was not read in a primary source on the date of this check, and figures published under the statute it replaced cannot be carried across. The administration does publish one rate for the new regime: late-payment interest of 0.03% per day. It is reproduced as published and is not entered in the machine fields, because it attaches to unpaid tax rather than to a late return.
Proof of filing
For each period: the submitted return with the electronic receipt returned by the tax system, the invoice and input records that support the figures, and the payment confirmation where tax was due. Keep them period by period rather than as a year-end bundle — the duty is discharged period by period, and a single missing receipt in a twelve-period year is what an inspection finds.
Primary source: Decree No. 252/2026/NĐ-CP of 30 June 2026 detailing the Law on Tax Administration, as reproduced by the Government Portal of Viet Nam (Cổng Thông tin điện tử Chính phủ, xaydungchinhsach.chinhphu.vn): monthly period, «chậm nhất là ngày thứ 20 của tháng tiếp theo tháng phát sinh nghĩa vụ thuế»; quarterly period, «chậm nhất là ngày cuối cùng của tháng đầu của quý tiếp theo quý phát sinh nghĩa vụ thuế». The same page cites điểm b khoản 3 Điều 26 of the Law on Tax Administration for the per-transaction case. The decree's record is at vanban.chinhphu.vn, docid 218690: issued 30-06-2026, in force 01-07-2026, signed by Nguyễn Văn Thắng. The parent statute is Law No. 108/2025/QH15, record at vanban.chinhphu.vn, docid 216541, in force 01-07-2026.
checked 2026-10-26 · Rechecked every 6 months

Declaration of the enterprise's beneficial owner to the business registration authority

Formula, not a date
Filed to
The business registration authority (cơ quan đăng ký kinh doanh). The duty is new: Law No. 76/2025/QH15 amending the Law on Enterprises, in force from 1 July 2025, added obligations to declare, notify, retain and supply information on the beneficial owner, and the National Business Registration Portal states the definition as «cá nhân có quyền sở hữu thực tế vốn điều lệ hoặc có quyền chi phối đối với một pháp nhân» — the individual who actually owns the charter capital or who controls a legal person. Decree No. 168/2025/NĐ-CP on enterprise registration and Circular No. 68/2025/TT-BTC carry the detail, and the registry states that the scheme is applied uniformly across the country and reaches indirect ownership as well as direct. Note that this is not an annual confirmation of the kind several other jurisdictions on this site operate. Viet Nam attaches the duty to registration events, which is a weaker signal: nothing arrives once a year to remind a company that its beneficial owner data has gone stale.
Who it applies to
Only these legal forms — Công ty hợp danh, Công ty trách nhiệm hữu hạn hai thành viên trở lên, Công ty cổ phần
The registry names three forms as covered by Decree No. 168/2025/NĐ-CP and Circular No. 68/2025/TT-BTC: the partnership, the multi-member limited liability company and the joint stock company. A single-member limited liability company is not among them in what was read, and that silence is recorded as silence rather than read as an exemption. Timing turns on when the company was registered. An enterprise registered on or after 1 July 2025 declares the information as part of its registration. An enterprise registered before that date supplies it when it next registers a change to its registered particulars, and may supply it earlier of its own motion — which means a company that makes no changes may carry no beneficial owner record for years without being in default.
Deadline
Counted from an event, not from the calendar.
Extensions and exceptions: No number is entered because no number was read. For a company registering now the information goes in with the registration file, so the duty has no separate clock. For a company registered before 1 July 2025 the trigger is its next change registration, a date the company itself creates and that this record cannot know. What is missing, and matters most for a register that is supposed to stay current, is the time limit for notifying a later change in the beneficial owner once the information is on file: the registry's own account of the scheme does not state one, and no primary source giving one was located on the date of this check. Treat that gap as open. The scheme is also still moving — a proposal to amend Decree No. 168/2025/NĐ-CP was published in June 2026 — so this record is on the shortest review cycle the file allows.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No penalty figure is recorded. The registry's own account of the scheme does not state the sanction for failing to declare or to keep the information current, and no primary source setting one was read on the date of this check.
Proof of filing
The beneficial owner declaration as lodged, with the registration authority's acknowledgement and the date it was accepted, kept together with the internal record the Law on Enterprises requires the company to retain: the ownership chain, including any indirect holdings, and the documents from which each individual was identified. Because the duty is event-driven rather than annual, keep a note of which registration event the declaration went in with — in a dispute that is what dates it.
Primary source: National Business Registration Portal of Viet Nam (Cổng thông tin quốc gia về đăng ký doanh nghiệp), note on the beneficial owner provisions of Law No. 76/2025/QH15 amending the Law on Enterprises, in force 01-07-2025, defining the beneficial owner as «cá nhân có quyền sở hữu thực tế vốn điều lệ hoặc có quyền chi phối đối với một pháp nhân», naming Decree No. 168/2025/NĐ-CP on enterprise registration and Circular No. 68/2025/TT-BTC as the implementing instruments and the partnership, the multi-member limited liability company and the joint stock company as the forms covered, and stating that enterprises registered from 01-07-2025 declare on registration while earlier ones declare at their next change registration. The record of Law No. 76/2025/QH15 is at vanban.chinhphu.vn, docid 214562, and in Công báo at congbao.chinhphu.vn, document 45505.
checked 2026-10-26 · Rechecked every 6 months
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