1. Identify the type of tax to be paid

• Personal Income Tax (PIT): Applies to all individuals with taxable income as prescribed in Article 1 of the Law on Personal Income Tax.
• Value Added Tax (VAT): Applies to businesses operating in the field of trading goods and services subject to VAT.
• Corporate Income Tax (CIT): Applies to businesses established and operating legally under Vietnamese law.
• Business License Fee: Applies to business organizations and individuals, in compliance with the regulations on management of business license fees.
• Land Tax: Applies to organizations and individuals with ownership or right to use land.
• Property Tax: Applies to organizations and individuals with ownership or right to use other types of property.

2. Prepare tax return documents

Depending on the type of tax you need to pay, you need to prepare tax return documents according to the regulations. Some common types of documents include:

• Tax return form: The tax return form is provided by the tax authority or you can download the form from the tax authority’s website. Each type of tax will have a separate tax return form, you need to choose the form that matches the type of tax you need to pay. Fill in the information accurately and completely according to the instructions on the form.
• Related invoices and documents: Invoices and documents related to business activities and income sources are the basis for determining the amount of tax to be paid. It is necessary to keep the original and copy of invoices and documents in full. Invoices and documents must be valid and have all the required information.
• Other supporting documents (if any):
  • Personal identity documents (ID card/CCCD)
  • Business registration certificate (for businesses)
  • Power of attorney (if authorizing someone else to pay taxes)
  • Other supporting documents according to the regulations of each type of tax.

3. Filing and paying taxes

a) Filing and paying taxes online

Step 1: Prepare tax return documents: Prepare all necessary documents according to the regulations of each type of tax. Some common documents include:

• Electronic tax return form (can be downloaded from the tax authority’s website).
• Electronic invoices and documents related to business activities and income sources (if any).
• Digital signature.

Step 2: Access the online tax return system: Access the website of the General Department of Taxation (https://www.gdt.gov.vn/wps/portal/english) or the website of the local tax authority where you pay taxes. Log in to the system using your personal account or business account that has been granted.

Step 3: File your tax return: Select the type of tax you need to declare. Fill in the information accurately and completely according to the instructions on the system. The system will automatically calculate the amount of tax to be paid. Check the information carefully before submitting.

Step 4: Pay taxes: Pay taxes online through a bank account linked to the system. Save the electronic tax payment receipt.

b) Filing and paying taxes directly

Step 1: Prepare tax return documents: Prepare all necessary documents according to the regulations of each type of tax.

• Completed tax return form with the signature of the taxpayer (or legal representative).
• Related invoices and documents (if any).
• Personal identity documents (ID card/CCCD) of the taxpayer (or legal representative).

Step 2: Go to the tax authority: Bring all prepared tax return documents. Identify the department that receives tax return documents.

Step 3: Submit documents and file taxes: Submit the documents to the receiving officer. The receiving officer will guide you on how to file your tax return on the form if necessary. Check the information carefully before submitting the form.

Step 4: Pay taxes: Pay taxes directly at the tax authority’s cashier. Save the tax payment receipt.

4. Notes

• You must pay taxes on time according to the law. If you pay taxes late, you will be penalized in accordance with the regulations.
• You must keep tax return documents and related invoices and documents in accordance with the current regulations.
• If you encounter difficulties in filing and paying taxes, you can consult with tax consultants.

In addition, you can also refer to more information on filing and paying taxes at the following websites:

• Website of the General Department of Taxation: https://www.gdt.gov.vn/
• Website of the Ministry of Finance: https://www.mof.gov.vn/

For free consultation on tax filing and payment services, please contact us today:

• TPM TAX AGENCY & CONSULTING CORPORATION
• (+84) 28 3505 1800
• info@tpm.com.vn
• https://tpm.com.vn