Filing deadlines and procedures: 10 practice questions with answers
Deadlines for monthly and quarterly tax returns and annual tax finalization under the Law on Tax Administration, deadlines falling on non-working days, late payment interest, and procedural documents from 1 July 2026.
10 questionsabout 12 minutes8 multiple choice · 2 calculationsFor: Accountants and business owners who self-file taxes
Machine-translated from the Vietnamese original; under editorial review.
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Under the Law on Tax Administration, what is the deadline for filing monthly tax returns?
- A. The 10th of the following month
- B. The 20th of the following month
- C. The last day of the following month
- D. The 30th of that same month
Show answer and explanation
Answer: B. The 20th of the following month
The 20th of the month following the month in which the obligation arises. For example, the tax return for October 2026 is due Friday 20 November 2026. If the deadline falls on a non-working day, it is postponed to the next working day; check new documents if there are any changes.
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What is the actual deadline for filing the quarterly tax return for Q3 2026?
- A. Tuesday 20 October 2026
- B. Friday 30 October 2026
- C. Saturday 31 October 2026
- D. Monday 2 November 2026
Show answer and explanation
Answer: D. Monday 2 November 2026
The quarterly tax return deadline is the last day of the first month of the following quarter, that is 31 October 2026. That day is Saturday, 1 November is Sunday, so the deadline is postponed to Monday 2 November 2026. The 20th is the deadline for monthly tax returns, do not confuse the two types.
Related tool: Tax calendar by month on KenhThue.com
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An enterprise has a financial year coinciding with the calendar year 2026. What is the deadline for filing the annual tax finalization documents for an organization?
- A. 31 March 2027
- B. 31 January 2027
- C. 30 April 2027
- D. 30 June 2027
Show answer and explanation
Answer: A. 31 March 2027
The last day of the 3rd month following the financial year: 31 March 2027 (Wednesday). For individuals who self-finalize personal income tax (PIT), the deadline is later, being the last day of the 4th month.
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Suppose a tax amount of VND 50 million is paid 20 days late. At a late payment interest rate of 0.03% per day, what is the late payment interest?
Give the answer in VND.
Show answer and explanation
Answer: VND 300,000
50,000,000 × 0.03% × 20 = VND 300,000. Late payment interest is calculated daily on the amount of tax paid late, so the earlier you pay the less interest you owe. The rate of 0.03% per day has been applied for a long time — check the current rate and the method of counting days in the document currently in force.
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The foundational document on tax administration — registration, filing, payment, refunds, inspection — over many years has been which document?
- A. Law on VAT 48/2024/QH15
- B. Law on Tax Administration 38/2019/QH14
- C. Resolution 110/2025/UBTVQH15
- D. Law on CIT 67/2025/QH15
Show answer and explanation
Answer: B. Law on Tax Administration 38/2019/QH14
Law on Tax Administration 38/2019/QH14, effective from 1 July 2020. From 1 July 2026 there are additional guidance documents: Decree 252/2026/ND-CP and Circular 89/2026/TT-BTC; check the transitional provisions to see which document applies to which period.
Related tool: Tax document library on NganhThue.com
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Which circular provides guidance on tax registration in the set of documents effective from 1 July 2026?
- A. Circular 90/2026/TT-BTC
- B. Circular 84/2026/TT-BTC
- C. Circular 89/2026/TT-BTC
- D. Circular 91/2026/TT-BTC
Show answer and explanation
Answer: A. Circular 90/2026/TT-BTC
Circular 90/2026/TT-BTC on tax registration. In the same set: 84 on refunds for foreign nationals purchasing goods in Vietnam, 89 providing guidance on the Law and Decree on tax administration, 91 on e-invoices and e-documents.
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What does tax code status 06 mean?
- A. Operating normally
- B. Ceased operations but has not completed the procedure to terminate the tax code
- C. Not operating at the registered address
- D. Already dissolved
Show answer and explanation
Answer: C. Not operating at the registered address
Status 06: not operating at the registered address. Status 03 is the one for ceased operations but has not completed the procedure to terminate the tax code. Status only indicates registration status, not whether the enterprise is good or bad — look it up and ask further before transacting.
Related tool: Meaning of each tax code status on TraThue.com
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Which document directed the 2026 tax code cleanup campaign?
- A. Decree 255/2026/ND-CP
- B. Official Dispatch 18/CD-CT dated 13 July 2026
- C. Circular 84/2026/TT-BTC
- D. Law on VAT 48/2024/QH15
Show answer and explanation
Answer: B. Official Dispatch 18/CD-CT dated 13 July 2026
Official Dispatch 18/CD-CT dated 13 July 2026. The July 2026 review list comprises 617,462 enterprises: 291,962 enterprises that have ceased operations and not completed dissolution, and 325,500 enterprises not operating at their registered address with tax arrears. Enterprises no longer operating should complete the termination procedure rather than leave it unresolved.
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What if the filing deadline falls on Saturday, Sunday or a public holiday?
- A. Must file one business day earlier
- B. Still keep that exact date because filing is online
- C. Automatically extended by a further 10 days
- D. Postponed to the next business day
Show answer and explanation
Answer: D. Postponed to the next business day
If the deadline is a non-working day, the next business day is the final deadline. For example, the individual self-finalization deadline for 2026 is 30 April 2027 — a public holiday, followed by 1 May (Saturday) and Sunday — so it shifts to Monday 3 May 2027. Do not wait until the last day: many filings are submitted at the same time near the deadline.
Related tool: Monthly tax calendar on KenhThue.com
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Suppose an enterprise is late on two amounts: VND 60 million late by 10 days and VND 20 million late by 30 days, at 0.03% per day. What is the total late payment interest?
Give the answer in VND.
Show answer and explanation
Answer: VND 360,000
Calculate each amount separately then add: 60,000,000 × 0.03% × 10 = 180,000 and 20,000,000 × 0.03% × 30 = 180,000; total VND 360,000. A small amount left long costs as much as a large amount delayed a few days — the number of days late matters as much as the amount.
The questions use rules checked at the time of writing; calculation scenarios are hypothetical with round numbers. Before applying anything to a real filing, read the document in force or ask your managing tax office. TaxDatum.com is run by a private operator and is not a government portal. The Vietnamese original of this set is on HocThue.com.