Submission And Payment Schedule For Enterprises To State Agencies 2026

by KMC Consulting Company Limited

KMC would like to formally inform you about the schedule for submitting reports and fulfilling payment obligations to the following state agencies:

  • Tax Department
  • Statitics Department
  • Planning and Investment Department
  • State Bank
  • Labor Department
  • Social Insurance Department
  • Industry and Trade Department

=> Please refer to the following link for detailed deadlines, forms, and implementation guidelines LINK

We hope this document will assist you in effectively managing and fulfilling your reporting obligations and payment responsibilities.

Please note the following tax filing and declaration deadlines:

  • The deadline for Quarter IV 2025 provisional Corporate Income Tax payment is January 30, 2026.
  • The deadline for Quarter IV 2025 VAT Declaration and Personal Income Tax Declaration is January 31, 2026.

Please note that the statutory deadline for submitting the Quarter IV 2025 VAT Declaration and Personal Income Tax Declaration is January 31, 2026. As this date falls on a Saturday, the submission deadline will be extended to the next working day, i.e. February 2, 2026, in accordance with tax regulations.

We strongly encourage our valued clients to submit their declarations by the original deadline to avoid potential system errors that may occur on the final submission date (February 2, 2026).

Additional note to our valued clients regarding the 2025 quarterly provisional Corporate Income Tax payments:

The total provisional Corporate Income Tax payments for all four quarters of 2025 must not be less than 80% of the Corporate Income Tax liability as determined in the annual finalization.

In order to have a peaceful and fulfilling Tet holiday, we kindly advise our valued clients to complete their declaration and tax payment before the Tet holiday, from January 20, 2026, to January 25, 2026.

For more detailed information about this or related Tax support, please don't hesitate to contact us.