Tax Update: Instruction on the Procedure for Declaring Advance Tax on Dividend Distribution in the e-Filing System

On 28 May 2025, the General Department of Taxation issued Instruction No. 12345 GDT to introduce the “Advance Tax on Dividend Distribution” function within the Online Tax Filing Management System (e-Filing) to facilitate taxpayers in declaring tax on dividends distributed to shareholders.

Key Provisions and Procedures:

Pursuant to Article 23 of the Law on Taxation, enterprises, except Qualified Investment Projects (QIPs) that are within their income tax exemption period, which distribute dividends derived from income earned before the payment of annual income tax to their domestic or foreign shareholders, are required to pay advance tax.
The function has now been fully developed and is accessible to taxpayers within the e-filing system, as detailed below:

System Usage Overview:

1. Log in to e-Filing using the account credentials and follow standard monthly tax filing procedures.
2. Access “Data Entry” → “List of Advance Tax on Dividend Distribution” and select the enterprise type and input shareholder information (if applicable).
3. Click “Add New,” enter transaction details, and then “Save”. The system auto-transfers data to the withholding tax list.
4. Complete the process in the “List of Monthly Tax Return” section following standard monthly tax filing procedures.