{"id":7799,"date":"2026-03-10T19:35:48","date_gmt":"2026-03-11T02:35:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7799"},"modified":"2026-03-11T20:48:05","modified_gmt":"2026-03-12T03:48:05","slug":"cong-van-930-tni-nvdtpc-bao-cao-quyet-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/","title":{"rendered":"Official document No. 930\/TNI-NVDTPC provides guidance on the types of final settlement reports."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/106449\/cong-van-930-tni-nvdtpc-huong-dan-lap-bao-cao-thue-va-luu-y-doanh-nghiep-phai-thuc-hien-dau-nam-2026-thue-tay-ninh\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Official document No. 930\/TNI-NVDTPC<\/span><\/a><span style=\"font-weight: 400;\"> 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.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1bWNJ4crhKMm7P6ts7AKkyjewWm4YIwEy\/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_76 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\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Noi_dung_trong_tam_theo_Cong_van_so_930TNI-NVDTPC\" >Key content as per Official Letter No. 930\/TNI-NVDTPC<\/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\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Quyet_toan_thue_Thu_nhap_doanh_nghiep_TNDN\" >Corporate Income Tax (CIT) Settlement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Lap_Bao_cao_tai_chinh_cua_nam_2025_theo_Cong_van_so_930TNI-NVDTPC\" >Prepare the financial statements for 2025 in accordance with Official Letter No. 930\/TNI-NVDTPC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Quyet_toan_thue_Thu_nhap_ca_nhan_TNCN\" >Personal Income Tax Settlement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Khai_thue_GTGT_va_cac_sac_thue_dinh_ky_khac\" >Filing VAT returns and other periodic tax returns.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Quan_ly_Tai_san_co_dinh_va_Dai_ly_thue\" >Fixed Asset Management and Tax Agency<\/a><\/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\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Cap_nhat_chinh_sach_Hoa_don_chung_tu_nam_2026\" >Updated Invoice and Documentation Policy for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#Tong_hop_thoi_han_nop_ho_so_quyet_toan_nam_2026\" >Summary of deadlines for submitting tax returns for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-930-tni-nvdtpc-bao-cao-quyet-toan\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_trong_tam_theo_Cong_van_so_930TNI-NVDTPC\"><\/span><b>Key content as per Official Letter No. 930\/TNI-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 &quot;guiding principle,&quot; clearly outlining the list of tasks that need to be completed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below are the key points that businesses need to pay special attention to, according to Official Letter No. 930\/TNI-NVDTPC:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable entities: All operating businesses, especially those under the direct management of the Tay Ninh Provincial Tax Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The focus of the tax settlement is on: Corporate Income Tax (applying provisional payment rule 80%), Personal Income Tax, Financial Statements, and Resource Tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form system: Update the latest forms accordingly. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and comply <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To handle this massive workload, many organizations have confidently chosen our services.<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><\/span><span style=\"font-weight: 400;\"> To ensure that all declarations are accurate in accordance with the spirit of Official Letter No. 930\/TNI-NVDTPC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_Thu_nhap_doanh_nghiep_TNDN\"><\/span><b>Corporate Income Tax (CIT) Settlement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Application deadline: No later than March 31, 2026 (the last day of the third month after the end of the fiscal year).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Settlement documents: Including tax return form 03\/TNDN, annual financial statements, and appendices on tax incentives or related-party transactions (if any).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_Bao_cao_tai_chinh_cua_nam_2025_theo_Cong_van_so_930TNI-NVDTPC\"><\/span><b>Prepare the financial statements for 2025 in accordance with Official Letter No. 930\/TNI-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7801\" aria-describedby=\"caption-attachment-7801\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7801\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lap-Bao-cao-tai-chinh-cua-nam-2025-theo-Cong-van-so-930_TNI-NVDTPC.jpg\" alt=\"L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025 theo C\u00f4ng v\u0103n s\u1ed1 930\/TNI-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lap-Bao-cao-tai-chinh-cua-nam-2025-theo-Cong-van-so-930_TNI-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lap-Bao-cao-tai-chinh-cua-nam-2025-theo-Cong-van-so-930_TNI-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lap-Bao-cao-tai-chinh-cua-nam-2025-theo-Cong-van-so-930_TNI-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lap-Bao-cao-tai-chinh-cua-nam-2025-theo-Cong-van-so-930_TNI-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lap-Bao-cao-tai-chinh-cua-nam-2025-theo-Cong-van-so-930_TNI-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7801\" class=\"wp-caption-text\">Prepare the financial statements for 2025 in accordance with Official Letter No. 930\/TNI-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting regime: Circular 200\/2014\/TT-BTC or Circular 133\/2016\/TT-BTC shall be applied uniformly, depending on the registered scale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where to submit reports: Financial statements must be submitted simultaneously to the Tax Authority, the Statistics Authority, and other competent state management agencies.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>Personal Income Tax Settlement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline for businesses: The deadline for submitting form 05\/QTT-TNCN is March 31, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reviewing personal deductions: Carefully check the tax identification number of dependents to ensure that the deductions are in accordance with the law.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business is having difficulty reconciling large amounts of data, using<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-quyet-toan-thue\/\"> <span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><\/span><span style=\"font-weight: 400;\"> Professionalism will help optimize the amount of tax payable and ensure strict compliance with Official Letter No. 930\/TNI-NVDTPC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_GTGT_va_cac_sac_thue_dinh_ky_khac\"><\/span><b>Filing VAT returns and other periodic tax returns.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to settling accounts for the previous year, Official Letter No. 930\/TNI-NVDTPC reminds businesses to maintain periodic declarations for 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT: Determine the tax filing cycle (monthly or quarterly) based on a revenue threshold of VND 50 billion for the year 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resource Tax &amp; Environmental Protection Fee: Settlement shall be carried out according to forms 02\/TAIN and 02\/PBVMT for mineral mining units.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_Tai_san_co_dinh_va_Dai_ly_thue\"><\/span><b>Fixed Asset Management and Tax Agency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In order for depreciation expenses to be recognized as reasonable expenses, Official Letter No. 930\/TNI-NVDTPC requires:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consistency: The depreciation method must remain consistent. Any changes must be justified and made only once.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax agent: If hiring an external agency, the business must provide the tax agent&#039;s information and the professional certifications of the personnel performing the service.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_chinh_sach_Hoa_don_chung_tu_nam_2026\"><\/span><b>Updated Invoice and Documentation Policy for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document No. 930\/TNI-NVDTPC specifically emphasizes the management of electronic invoices to avoid serious violations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data transmission: Ensure that invoice data is sent to the tax authorities within the deadline as stipulated in Decree 123\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic archiving: Records must be stored securely, ensuring their integrity for future inspections and audits.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_thoi_han_nop_ho_so_quyet_toan_nam_2026\"><\/span><b>Summary of deadlines for submitting tax returns for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7802\" aria-describedby=\"caption-attachment-7802\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7802\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-van-so-930_TNI-NVDTPC-huong-dan-thoi-han-nop-ho-so-quyet-toan.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 930\/TNI-NVDTPC h\u01b0\u1edbng d\u1eabn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-van-so-930_TNI-NVDTPC-huong-dan-thoi-han-nop-ho-so-quyet-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-van-so-930_TNI-NVDTPC-huong-dan-thoi-han-nop-ho-so-quyet-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-van-so-930_TNI-NVDTPC-huong-dan-thoi-han-nop-ho-so-quyet-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-van-so-930_TNI-NVDTPC-huong-dan-thoi-han-nop-ho-so-quyet-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-van-so-930_TNI-NVDTPC-huong-dan-thoi-han-nop-ho-so-quyet-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7802\" class=\"wp-caption-text\">Official document No. 930\/TNI-NVDTPC provides guidance on the deadline for submitting settlement documents.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the spirit of Official Letter No. 930\/TNI-NVDTPC, we have compiled the following important timelines:<\/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 deadlines for submitting tax returns in 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Type of document<\/b><\/td>\n<td style=\"text-align: center;\"><b>The applicant<\/b><\/td>\n<td style=\"text-align: center;\"><b>Duration<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Corporate income tax settlement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Organizations and businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual financial report<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Organizations and businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal income tax settlement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Income-paying organization<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal income tax settlement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individual self-assessment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/04\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Resource tax settlement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exploitation organization<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Note: <\/b><span style=\"font-weight: 400;\">If the last day coincides with a holiday, the deadline will be extended to the next working day.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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>C\u00f4ng v\u0103n s\u1ed1 930\/TNI-NVDTPC l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n trong giai \u0111o\u1ea1n \u0111\u1ea7u n\u0103m 2026. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7799","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\/7799","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=7799"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7799\/revisions"}],"predecessor-version":[{"id":7831,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7799\/revisions\/7831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7800"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}