{"facts":[{"claim":"From 2026-07-01 (Law 108/2025/QH15; Decree 252/2026/ND-CP, Art. 10): monthly tax returns are due on the 20th of the following month; quarterly returns on the last day of the first month of the following quarter (31 Jan, 30 Apr, 31 Jul, 31 Oct); payment is due no later than the filing deadline (Law 108/2025/QH15, Art. 14(1)(a)).","valid_from":"2026-07-01","valid_to":null,"supersedes":"Law 38/2019/QH14 and Decree 126/2020/ND-CP regime (replaced from 2026-07-01)","sources":["https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/108signed-17692413914281416017170.pdf","https://congbaocdn.chinhphu.vn/180507251028987904/2026/7/16/469958-1784169386_v1_1784170386_signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"han-nop-thue-thang-quy","topic":"tax","title":"Hạn nộp tờ khai và nộp thuế theo tháng/quý (monthly and quarterly tax filing deadlines)","value":{"monthly_deadline":"20th of the following month","quarterly_deadline":"last day of the first month of the following quarter","payment":"same day as the filing deadline"},"outdated_answer":"Deadlines are set by Law 38/2019/QH14 and Decree 126/2020/ND-CP"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"kLZtrgvr3KxbZMTWbwODko5Y5raBO4-ghCSJYI2HRoRiIl8i2uhA-s7Dt70_aTbGjR7Y_ZlEuLYQCyd9RZNPAg"}}],"count":1,"generated_at":"2026-11-08T09:45:55Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it."}