To help accountants complete tax obligations on time to avoid penalties. The following article will help accountants systematize tax reports and taxes payable in the April 2021 tax payment schedule.

1. Deadline is April 20, 2021 if declaring and paying taxes monthly.
2. Report on invoice usage by month.

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; The deadline for submitting the Monthly Invoice Usage Report is the 20th of the following month.

Thus, businesses must submit a Report on invoice usage in March 2021 no later than April 20, 2021. Businesses that must submit a monthly invoice usage report even when not using invoices include:

Businesses use self-printed invoices; If you order printing, there is a violation and you are not allowed to use self-printed invoices; print order.

Enterprises with high tax risks are subject to purchasing invoices from tax authorities.

1. Submit tax declaration and VAT payment for March.

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; The deadline for submitting a monthly tax declaration is the 20th (twentieth) day of the month following the month in which the tax liability arises.

So; Businesses must submit tax declarations and VAT in March 2021 if they declare and pay VAT monthly.

1. Submit tax declaration and personal income tax for March.

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; If the business incurs personal income tax deductions in March 2021. Enterprises must submit tax declarations and personal income tax; no later than April 20, 2021. If in March 2021; Enterprises that do not incur personal income tax deductions do not have to declare.

1. Submit tax declaration documents and special consumption tax, environmental protection tax, and natural resources tax (if any)

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; If the enterprise incurs special consumption tax, environmental protection tax, and natural resource tax obligations in March 2021. Enterprises must submit tax declaration documents and special consumption tax, environmental protection tax, and natural resources tax no later than April 20, 2021. If in March 2021; Enterprises that do not incur tax obligations do not have to declare.

2. Deadline is April 30, 2021 if declaring and paying taxes quarterly.
3. Report on invoice usage quarterly.

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; The deadline for submitting quarterly invoice usage reports is the last day of the first month of the next quarter.

Thus, businesses must submit a Report on invoice usage for the first quarter of 2021 no later than April 30, 2021. Businesses that must submit quarterly invoice usage reports even when not using invoices include:

Enterprises using self-printed or ordered invoices that commit violations are not allowed to use self-printed invoices; print order.

Enterprises with high tax risks are subject to purchasing invoices from tax authorities.

1. Submit tax declaration and VAT for quarter 1/2021.

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; The deadline for submitting monthly tax declarations is the last day of the first month of the quarter following the quarter in which tax obligations arise.

Thus, businesses must submit tax declarations and VAT for the first quarter of 2021 if they declare and pay VAT quarterly.

1. Temporarily pay corporate income tax for the first quarter of 2021.

According to the provisions of the Law on Tax Administration No. 38/2019/QH14; For corporate income tax, temporary payment is made quarterly, the deadline for tax payment is the 30th day of the first month of the following quarter.

Thus, if in the first quarter of 2021, the unit incurs a corporate income tax obligation, it must temporarily pay corporate income tax no later than April 30, 2021.