Notable Points of Decree 91_2022_ND-CP

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Provisional Corporate Income Tax liability for 4 quarters must not be lower than 80% total tax due of the tax year; and

Additional cases where taxpayers are not required to submit tax returns.


The Vietnam Government has recently issued Decree No. 91/2022/ND-CP on amendment and supplement of a number of articles as at Decree 126/2020/ND-CP providing guidance on Law on Tax Management. The Decree has come into effect on the date of issuance, i.e. 30 October 2022.

According to Decree 91/2022/ND-CP, there are 3 notable points as follows:

1. Determination of tax payment and tax filing deadlines

In case the regulated deadline for submitting tax declaration dossiers, for tax payment, for tax administration agencies to handle dossiers, and the validity period of the enforcement decision coincides with the prescribed holiday, the deadline is moved forward to the following working day of the regulated date.

It is regulated in the additional article No. 6a which is not mentioned clearly in Decree No. 126/2020/ND-CP.

2. Additional cases where taxpayers are not required to submit tax returns

Before 30 October 2022, taxpayers must submit a monthly/quarterly PIT withholding declaration (Form 05KK/TNCN) regardless of whether there is a tax deduction or not, as long as wages and salaries are paid.

From 30 October 2022, the taxpayer who is an organization or individual paying income in the case of monthly or quarterly PIT declaration is not required to submit a PIT return if in that month or quarter there is no withholding of PIT of the income recipient.

It is supplemented at point e to item 3, Article 7 of Decree 126/2020/ND-CP.

3. Regulations on the ratio of the total provisional Corporate Income Tax to be paid

According to Decree 91/2022/ND-CP, the total amount of provisional Corporate Income Tax to be paid for four (04) quarters must not be less than 80% of the payable corporate income tax as of the annual settlement. Otherwise, late payment interest shall be charged on the arrears over the period from the deadline for paying corporate income tax of the fourth quarter to the date of payment of the arrears.

It is the change in comparison to the previous regulation in Decree 126/2022/ND-CP that The total amount of provisional corporate income tax paid in the first 03 quarters of the year shall be at least 75% of the terminal tax. 

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