Resources · Guide
The small-business tax calendar.
The typical filing rhythm for a Vietnamese SME. Print it, pin it, stop being surprised by the 20th.
The recurring rhythm
| When | What | Notes |
|---|---|---|
| 20th of each month | Monthly VAT & PIT declarations | If you file monthly (larger businesses). |
| Last day of first month of each quarter | Quarterly VAT & PIT declarations | Most small businesses file quarterly. |
| Quarterly | Provisional CIT payment | Estimated corporate income tax paid in, trued up at year-end. |
| Within 3 months of year-end | Annual CIT finalization + financial statements | The big one — needs clean books behind it. |
| Within 3 months of year-end | Annual PIT finalization (employer) | For tax withheld on employees' behalf. |
| January 30 | Business license fee | Annual, based on registered capital tier. |
Indicative only. Thresholds, filing frequency, and deadlines depend on your registration and change with regulation. Confirm your specific calendar with your accountant — or ask us.
Three habits that make every deadline boring
- Reconcile monthly even if you file quarterly — filings built on current books take hours, not weeks.
- Keep e-invoices (issued and received) organized as they happen, not at quarter-end.
- Put every deadline in a shared calendar with a two-week-early reminder for preparation, not just submission.
Prefer it done for you?
This is the work Rio does every month — book a call and hand it off.
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