{"id":7634,"date":"2026-03-02T23:40:10","date_gmt":"2026-03-03T06:40:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7634"},"modified":"2026-03-05T18:33:35","modified_gmt":"2026-03-06T01:33:35","slug":"han-nop-bao-cao-tai-chinh-nam-2025","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/","title":{"rendered":"Details of the deadline for submitting the 2025 financial statements."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As March 2026 approaches, pressure on accounting departments and business owners intensifies as this is the crucial time to fulfill tax obligations for the 2025 fiscal year. Understanding the deadlines for submitting 2025 financial reports not only ensures legal compliance but also optimizes risk management, avoiding costly late payment penalties.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1H2FX6R65yau---HSA5VRy95kBZnDy1ta\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Tai_sao_thang_032026_la_%E2%80%9Cdinh_diem%E2%80%9D_cua_mua_quyet_toan\" >Why is March 2026 the &quot;peak&quot; of the tax settlement season?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Chi_tiet_han_nop_bao_cao_tai_chinh_nam_2025\" >Details of the deadline for submitting financial reports for 2025.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Doi_voi_doanh_nghiep_va_to_chuc_kinh_te\" >For businesses and economic organizations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Doi_voi_don_vi_hanh_chinh_su_nghiep_Diem_moi_can_luu_y\" >For administrative and public service units (New points to note)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Lich_nop_to_khai_va_nop_thue_ky_thang_22026\" >Tax filing and payment schedule for February 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Quyet_toan_thue_TNDN_va_TNCN_nam_2025\" >Corporate income tax and personal income tax settlement for 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Rui_ro_khi_cham_nop_Cap_nhat_muc_phat_moi_nhat\" >Risks of late filing: Updated penalty rates<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Cach_tinh_tien_cham_nop_theo_Luat_thue_562024QH15\" >How to calculate late payment penalties according to Tax Law 56\/2024\/QH15<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop_Bao_cao_tai_chinh\" >Administrative penalties for late submission of financial statements.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Nhung_tips_danh_cho_ke_toan_de_kip_han_nop_bao_cao_tai_chinh_nam_2025\" >Tips for accountants to meet the 2025 financial reporting deadline.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Tong_hop_cac_moc_thoi_han_quan_trong_trong_thang_032026\" >Summary of key deadlines in March 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/han-nop-bao-cao-tai-chinh-nam-2025\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_thang_032026_la_%E2%80%9Cdinh_diem%E2%80%9D_cua_mua_quyet_toan\"><\/span><b>Why is March 2026 the &quot;peak&quot; of the tax settlement season?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the provisions of the Accounting Law No. 88\/2015\/QH13 and the Tax Administration Law No. 38\/2019\/QH14, most annual reports and tax returns have a deadline on the last day of the third month after the end of the fiscal year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The 2026 tax season is even more noteworthy because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulations on late payment penalties have been amended according to Law No. 56\/2024\/QH15 (effective January 1, 2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The new accounting regime applicable to administrative and non-business units, as stipulated in Circular 24\/2024\/TT-BTC, officially came into effect on January 1, 2025.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This requires accountants to carefully review records and strictly adhere to legal deadlines.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_han_nop_bao_cao_tai_chinh_nam_2025\"><\/span><b>Details of the deadline for submitting financial reports for 2025.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The most important legal basis governing this timeline is the Accounting Law No. 88\/2015\/QH13. Businesses need to clearly distinguish the deadlines depending on the type of organization to ensure they do not violate the deadline for submitting financial statements in 2025.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_va_to_chuc_kinh_te\"><\/span><b>For businesses and economic organizations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on Article 29 of the Accounting Law No. 88\/2015\/QH13:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline: No later than 90 days from the end of the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specific date: With the fiscal year ending December 31, 2025, the official deadline for submitting the 2025 financial statements is March 31, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Location: Documents must be submitted simultaneously to the directly managing Tax Authority, the Statistics Authority, and the Business Licensing Authority (if required by the Department of Planning and Investment).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It&#039;s not just private businesses that need to comply with the deadline at the end of March; public sector entities also have their own strict regulations, especially with the recent changes in accounting policy.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_don_vi_hanh_chinh_su_nghiep_Diem_moi_can_luu_y\"><\/span><b>For administrative and public service units (New points to note)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants in public institutions need to pay special attention to Circular 24\/2024\/TT-BTC (effective from January 1, 2025).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pursuant to point a, clause 6, Article 9 of this Circular, the annual financial report must be submitted to the superior agency or the financial agency at the same level within 90 days from the end of the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Therefore, March 31, 2026 is also the deadline for the public administration sector to complete the submission of its 2025 report.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Besides the long-term annual reports, accountants also need to pay close attention to daily tax obligations. Before focusing all efforts on the March 31st deadline, there is another important milestone that needs to be addressed definitively in the first half of the month.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lich_nop_to_khai_va_nop_thue_ky_thang_22026\"><\/span><b>Tax filing and payment schedule for February 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before finalizing the annual tax return, the accountant needs to settle all outstanding tax obligations arising from the February 2026 tax period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on Clause 1, Article 44 of the Law on Tax Administration No. 38\/2019\/QH14:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline for filing monthly tax returns: March 20, 2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This applies to taxes declared monthly, such as Value Added Tax (VAT) and Personal Income Tax withheld at source.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to Article 55 of the same law:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for paying taxes coincides with the deadline for filing tax returns, which is before March 20, 2026.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Completing the tasks on time will help ensure accurate data matching when preparing financial statements and annual tax returns.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_TNDN_va_TNCN_nam_2025\"><\/span><b>Corporate income tax and personal income tax settlement for 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition to meeting the 2025 financial reporting deadline, businesses must also settle two of the most important taxes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Income Tax (CIT): Businesses must submit the tax return form 03\/TNDN along with the accompanying appendices. The deadline for submission coincides with the deadline for submitting the 2025 financial statements, which is March 31, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal Income Tax (PIT): For organizations paying income, they must perform tax finalization on behalf of employees who have authorized them to do so, or finalize the tax already withheld at source. The deadline is March 31, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For individuals who directly settle their tax obligations: according to regulations, individuals who have overpaid taxes and wish to request a refund, or who have additional tax payable, may make the payment no later than the last day of the fourth month (April 30, 2026).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Beyond simply completing reports on time, accountants also need to pay special attention to changes in penalty regulations. The latest updates from Law No. 56\/2024\/QH15 have significantly altered the method of calculating late payment fees, making the failure to submit financial reports on time in 2025 a greater financial risk than ever before.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khi_cham_nop_Cap_nhat_muc_phat_moi_nhat\"><\/span><b>Risks of late filing: Updated penalty rates<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7637\" aria-describedby=\"caption-attachment-7637\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7637\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"R\u1ee7i ro khi qu\u00e1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7637\" class=\"wp-caption-text\">Risks of missing the deadline for submitting financial reports in 2025.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the section that businesses need to pay special attention to in order to understand the importance of complying with the 2025 financial reporting deadline.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_tinh_tien_cham_nop_theo_Luat_thue_562024QH15\"><\/span><b>How to calculate late payment penalties according to Tax Law 56\/2024\/QH15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Effective from January 1, 2025, Clause 7, Article 6 of Law No. 56\/2024\/QH15 (amending Article 59 of the Law on Tax Administration) stipulates specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For late payment, according to Tax Law 56\/2024\/QH15, the fee is 0.031 TP3T\/day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculation period: This period is calculated continuously from the day following the tax payment deadline to the day immediately preceding the day the taxpayer pays the tax into the State budget.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop_Bao_cao_tai_chinh\"><\/span><b>Administrative penalties for late submission of financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Violations of the 2025 financial reporting deadline not only result in late tax payments but also in administrative penalties according to the Decree on Penalties in the field of accounting:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines ranging from VND 5,000,000 to VND 10,000,000 for late submission of financial statements by less than 3 months.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines ranging from VND 10,000,000 to VND 20,000,000 will be imposed for: late submission of financial statements for 3 months or more, submission of incomplete audit reports (for businesses requiring them), or incomplete disclosure of financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines ranging from VND 40,000,000 to VND 50,000,000: Failure to submit financial reports to the competent state authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines ranging from VND 20,000,000 to VND 30,000,000: Inaccurate or untrue figures in financial statements.<\/span><\/li>\n<\/ul>\n<p><b>Note: <\/b><span style=\"font-weight: 400;\">In addition to being fined, the business is required to take corrective measures such as submitting complete financial statements and publicly disclosing them in accordance with regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_tips_danh_cho_ke_toan_de_kip_han_nop_bao_cao_tai_chinh_nam_2025\"><\/span><b>Tips for accountants to meet the 2025 financial reporting deadline.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7636\" aria-describedby=\"caption-attachment-7636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7636\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"Nh\u1eefng tips d\u00e0nh cho k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ecbp h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7636\" class=\"wp-caption-text\">Tips for accountants to meet the 2025 financial reporting deadline.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To safely &quot;reach the finish line&quot; in March 2026, accountants need to implement a rigorous verification process:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verification: Ensure that the balances in the general ledger completely match the detailed ledgers and customer and supplier accounts receivable and payable reconciliation statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice review: Verify the validity of all input and output invoices for 2025. Eliminate risky invoices to avoid having to make adjustments after the 2025 financial reporting deadline.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisioning: Fully implement all accounting entries for provisions for bad debts and inventory devaluation in accordance with current accounting regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digitally sign and submit early: A crucial lesson learned is that you shouldn&#039;t wait until March 31, 2026 to submit. The e-Tax system frequently experiences network congestion due to excessive traffic, which could unfortunately cause you to miss the deadline for submitting your 2025 financial statements.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_cac_moc_thoi_han_quan_trong_trong_thang_032026\"><\/span><b>Summary of key deadlines in March 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help accountants and business owners keep track of the timeline, here is a summary of the &quot;must-do&quot; deadlines for the month:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of key deadlines in March 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>File Type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Duration\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT and Personal Income Tax Declaration and Payment Form (February 2026)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Law on Tax Administration 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial report for 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounting Law 88\/2015\/QH13 and Circular 24\/2024.TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Corporate income tax and personal income tax settlement for 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Law on Tax Administration 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personal income tax settlement for 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Law on Tax Administration 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Since April 30th and May 1st are public holidays, the deadline may be moved to the next working day as per regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The March 2026 tax filing season is not simply an administrative procedure, but a comprehensive &quot;test&quot; of a company&#039;s financial and accounting management capabilities. Complying with the deadline for submitting 2025 financial reports will help businesses avoid the risks of late payment penalties, administrative fines, and long-term legal consequences.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proactively reviewing data, completing settlements early, and submitting documents before the deadline is the best way to reduce pressure during the peak March season. If your business doesn&#039;t have a well-resourced accounting department or you want to ensure your documents are accurate from the start, you can refer to the following suggestions.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">full accounting service<\/span><\/a><span style=\"font-weight: 400;\"> To receive comprehensive support from bookkeeping to preparing and submitting reports on time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Preparing early today is the foundation for stable operation and sustainable growth of the business in 2026.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang th\u00e1ng 03\/2026, \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p ng\u00e0y c\u00e0ng l\u1edbn khi \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m &#8220;v\u00e0ng&#8221; \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025. Vi\u1ec7c n\u1eafm r\u00f5 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7634"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7634\/revisions"}],"predecessor-version":[{"id":7694,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7634\/revisions\/7694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7635"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}