Official document No. 930/TNI-NVDTPC This is an important legal document providing detailed guidance on the types of settlement reports and tax declarations that businesses are required to submit in early 2026. To ensure legal compliance and optimize tax costs, businesses need to thoroughly understand the roadmap for settling Corporate Income Tax (CIT), Personal Income Tax (PIT), and the latest regulations on invoices and supporting documents. Correctly applying Circular No. 930/TNI-NVDTPC will not only help businesses avoid the risk of late payment penalties but also demonstrate professionalism in financial management.
Key content as per Official Letter No. 930/TNI-NVDTPC
Implementing tax administrative procedures at the beginning of the year is always a major challenge for the accounting team. In 2026, Circular No. 930/TNI-NVDTPC issued on February 27, 2026, by the Tay Ninh Provincial Tax Department serves as a "guiding principle," clearly outlining the list of tasks that need to be completed.
Below are the key points that businesses need to pay special attention to, according to Official Letter No. 930/TNI-NVDTPC:
- Applicable entities: All operating businesses, especially those under the direct management of the Tay Ninh Provincial Tax Department.
- The focus of the tax settlement is on: Corporate Income Tax (applying provisional payment rule 80%), Personal Income Tax, Financial Statements, and Resource Tax.
- Form system: Update the latest forms accordingly. Circular 80/2021/TT-BTC and comply Tax Administration Law No. 38/2019/QH14.
- Risk control: Pay particular attention to regulations on related-party transactions under Decree 132/2020/ND-CP and the mandatory financial statement audit obligations for certain types of businesses.
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Corporate Income Tax (CIT) Settlement
Corporate income tax settlement is a key task, requiring absolute accuracy in revenue and deductible expense figures. According to guidance from Official Letter No. 930/TNI-NVDTPC, businesses need to implement the following:
- Principle for quarterly provisional corporate income tax payments: The total provisional tax payments for four quarters must not be less than the total annual tax payable, as stipulated in Decree 91/2022/ND-CP.
- Handling late payment penalties: If the total provisional payment is lower than the 80% threshold, Circular No. 930/TNI-NVDTPC stipulates that businesses must pay late payment penalties calculated on the outstanding tax amount from the day following the last day of the Q4 provisional payment deadline.
- Application deadline: No later than March 31, 2026 (the last day of the third month after the end of the fiscal year).
- Settlement documents: Including tax return form 03/TNDN, annual financial statements, and appendices on tax incentives or related-party transactions (if any).
Prepare the financial statements for 2025 in accordance with Official Letter No. 930/TNI-NVDTPC
The preparation of financial statements must ensure accuracy and compliance with accounting standards. Circular No. 930/TNI-NVDTPC emphasizes the legal requirements of the documentation:
- Accounting regime: Circular 200/2014/TT-BTC or Circular 133/2016/TT-BTC shall be applied uniformly, depending on the registered scale.
- Mandatory audit: FDI enterprises, credit institutions, and public companies must complete the audit of their financial statements before submitting them to the tax authorities, as guided in Official Letter No. 930/TNI-NVDTPC.
- Where to submit reports: Financial statements must be submitted simultaneously to the Tax Authority, the Statistics Authority, and other competent state management agencies.
Personal Income Tax Settlement
As the income-paying organization, the enterprise is responsible for declaring income on behalf of its employees. According to Official Letter No. 930/TNI-NVDTPC, the following points should be noted regarding the personal income tax settlement process for 2026:
- Deadline for businesses: The deadline for submitting form 05/QTT-TNCN is March 31, 2026.
- Deadline for individuals: Individuals who self-declare their tax returns have until April 30, 2026. Official document No. 930/TNI-NVDTPC clearly states that if a tax refund is due but the tax return is submitted late, the individual will not be subject to administrative penalties.
- Reviewing personal deductions: Carefully check the tax identification number of dependents to ensure that the deductions are in accordance with the law.
If a business is having difficulty reconciling large amounts of data, using tax settlement services Professionalism will help optimize the amount of tax payable and ensure strict compliance with Official Letter No. 930/TNI-NVDTPC.
Filing VAT returns and other periodic tax returns.
In addition to settling accounts for the previous year, Official Letter No. 930/TNI-NVDTPC reminds businesses to maintain periodic declarations for 2026:
- VAT: Determine the tax filing cycle (monthly or quarterly) based on a revenue threshold of VND 50 billion for the year 2025.
- Non-agricultural land use tax: According to Official Letter No. 930/TNI-NVDTPC, the deadline for tax payment by organizations is October 31st of each year.
- Resource Tax & Environmental Protection Fee: Settlement shall be carried out according to forms 02/TAIN and 02/PBVMT for mineral mining units.
Fixed Asset Management and Tax Agency
In order for depreciation expenses to be recognized as reasonable expenses, Official Letter No. 930/TNI-NVDTPC requires:
- Notification of depreciation method: A notification document must be submitted to the tax authorities before implementation begins, in accordance with Circular 45/2013/TT-BTC.
- Consistency: The depreciation method must remain consistent. Any changes must be justified and made only once.
- Tax agent: If hiring an external agency, the business must provide the tax agent's information and the professional certifications of the personnel performing the service.
Updated Invoice and Documentation Policy for 2026
Official document No. 930/TNI-NVDTPC specifically emphasizes the management of electronic invoices to avoid serious violations:
- Data transmission: Ensure that invoice data is sent to the tax authorities within the deadline as stipulated in Decree 123/2020/ND-CP.
- Reviewing risky invoices: Official document No. 930/TNI-NVDTPC advises businesses to regularly check the list of entities that have abandoned their business addresses in order to promptly remove invalid invoices.
- Electronic archiving: Records must be stored securely, ensuring their integrity for future inspections and audits.
Summary of deadlines for submitting tax returns for 2026
Based on the spirit of Official Letter No. 930/TNI-NVDTPC, we have compiled the following important timelines:
| Type of document | The applicant | Duration |
| Corporate income tax settlement | Organizations and businesses | 31/03/2026 |
| Annual financial report | Organizations and businesses | 31/03/2026 |
| Personal income tax settlement | Income-paying organization | 31/03/2026 |
| Personal income tax settlement | Individual self-assessment | 30/04/2026 |
| Resource tax settlement | Exploitation organization | 31/03/2026 |
Note: If the last day coincides with a holiday, the deadline will be extended to the next working day.
Conclude
Following the guidelines in Official Letter No. 930/TNI-NVDTPC helps businesses proactively manage their finances and eliminate potential legal risks. Thorough preparation of tax settlement documents from the beginning of 2026 will create a solid foundation for sustainable business operations. Businesses need to pay special attention to the deadlines in Official Letter No. 930/TNI-NVDTPC to fulfill their tax obligations completely.
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
