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The deadline for submitting individual income tax returns for the year 2020

According to the Law on Tax management No. 38 and Decree No. 126/2020/ND-CP, which provide detailed regulations on certain aspects of tax administration, individuals and organizations required to settle their 2020 individual income tax have been granted an additional 30 days, extending the deadline to April 30, 2021.


Specifically, according to the provisions of Law on Tax Management No.38/2019/QH14, starting from the 2020 tax calculation period, the deadline for submitting individual income tax settlement documents is the last day of April following the end of the lunar calendar year for individuals who directly settle their tax affairs with the tax authority.


For organizations that pay income on behalf of individuals, the deadline for submitting individual income tax settlement documents is the last day of March following the end of the lunar calendar year or fiscal year.


For individuals, starting from the 2020 individual income tax settlement period, the deadline for submitting settlement documents has been extended by an additional month compared to previous regulations (i.e, until April 30, 2021). This extension aims to provide favorable conditions for taxpayers.


Previously, as reported by TBTCO, in order to accompany and support taxpayers in carrying out tax declaration and filling processes smoothly, the General Department of Taxation has continued to implement the electronic tax settlement through various electronic applications.


To facilitate tax declaring and payment, the Tax Department continues to promote modernization and the use of the latest tax declaring support application (HTKK) available for free to taxpayers on the website https://thuedientu.gdt.gov.vn.


By using this application, taxpayers receive assistance in accurately and completely filling out each item on the tax return, calculating taxes owed according to regulations, and generating tax return forms for submission either in paper form or electronically.


For individuals who directly settle their taxes electronically, in addition to using the aforementioned tax filling support application, they can also file taxes directly on the electronic information portal of the Tax Department.


To submit tax returns electronically, taxpayers need to register for an electronic tax transaction account with the tax authority. This is a service provided by the tax authority for taxpayers starting from the 2020 individual income tax settlement period, with the aim of reducing administrative procedures and providing convenient conditions for taxpayers, eliminating the need for them to physically visit tax offices as was required in the past.

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