Tiếng Việt
中文No late payment interest, if the total provisional corporate income tax paid for 04 quarters is not less than 80% of the tax payable under the annual finalization. This is the new rule in Article 24 of Decree 252/2026/ND-CP guiding the 2025 Law on Tax Administration (108/2025/QH15): the old rule “first 03 quarters ≥ 75%” under Decree 126/2020/ND-CP no longer applies.
1. New rules on provisional CIT payment (Decree 252/2026/ND-CP)
Article 24 of Decree 252/2026/ND-CP:
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– Taxpayers make provisional quarterly payments for corporate income tax; the provisional payment deadline for a quarter is no later than the last day of the first month of the following quarter;
– Taxpayers self-determine the provisional quarterly amounts, but the total tax provisionally paid for 04 quarters must not be less than 80% of the tax payable under the annual finalization self-declared by the taxpayer;
– If the amount paid is below 80%, late payment interest must be paid on the shortfall, calculated from the day immediately following the last day of the Q4 provisional payment deadline until the day immediately before the shortfall is paid into the state budget.
Applied to the scenario: quarters 1, 2, 3 unpaid but Q4 paid reaching 80% of the tax payable under the annual finalization → total provisional payments for 04 quarters reach 80% → no late payment interest. Conversely, if the Q4 payment is below 80%, late payment interest is charged on the shortfall.
2. Which income is subject to CIT?
Article 3 of the 2025 Law on Corporate Income Tax (67/2025/QH15):
Taxable income includes income from production and business of goods and services and other income, where other income includes: income from capital transfer, capital contribution right transfer; transfer of real estate, investment projects, mineral exploration, exploitation and processing rights; income from use and ownership rights of assets (including intellectual property); transfer, lease and liquidation of assets (including valuable papers); interest on deposits, loans, foreign currency sales; bad debts written off but later recovered; payables with unidentifiable creditors; business income of prior years omitted.
3. Where is CIT paid?
Enterprises pay tax at the directly managing tax authority under the new organizational structure of the tax sector (Department of Taxation; Branch of Taxation for large enterprises; Branch of Taxation for e-commerce; provincial/city tax authorities; grassroots tax authorities) and allocate the tax payable between the head office and dependent production facilities in other localities as prescribed. Decentralization, management and use of revenue sources are carried out under the Law on State Budget.
Notes on applying current legal provisions
The 2025 Law on Tax Administration (108/2025/QH15) takes effect from 01/7/2026, guided by Decree 252/2026/ND-CP; the 2025 Law on CIT (67/2025/QH15) takes effect from 01/10/2025, applicable from the 2025 tax period. The rule “first 03 quarters ≥ 75%” under Decree 126/2020/ND-CP no longer applies. Enterprises need to review provisional tax paid for 04 quarters to avoid late payment interest. Where advice on tax from a legal perspective is needed, you should contact an ANT Legal lawyer at 0966.475.966.
How can ANT Legal help?
ANT Legal supports advising on CIT tax risks from a legal perspective: provisional payment obligations, late payment interest, supplementary declarations, tax finalization and representing clients before tax authorities.
For quick advice, you may contact a lawyer at 0966.475.966.
