• Deadline for paying tax
- Taxpayers, according to the tax declaration and calculation method, shall pay tax by the last day of the deadline for submission of tax declaration dossiers.
- Tax payment deadline is the basis for determining time for late payment of tax (from the date of tax payment deadline to the actual date of tax payment).
• Currency for paying tax
The currency for paying tax is VND. If paying in foreign currencies, taxpayers may only pay tax in the convertible foreign currencies according to regulations of the State bank and can convert into VND according to the actual exchange rate.
• Place for paying tax
Taxpayers may pay tax by cash, bank transfer, or electronical method, at:
- Commercial banks, credit institutions, other services as prescribed;
- State Treasury;
- The tax authority managing the tax collection;
- Organizations authorized by tax authorities to collect taxes.
• Tax payable and the order of tax payment, late payment and fine:
- The tax payable amount is based on the accepted declaration, if it is subject to tax impose, the deadline for tax payment shall be the time written on the tax agency's notification.
- The order of payment of taxes and fines (first incurred, first paid): Tax debt, arrears collect of tax due in previous year, tax incurred, fines.
• Overpaid tax
Taxpayers are entitled to offset the tax obligation with other taxes payable or in the next tax period, or to be refunded.
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