Does a near-poor household receive a deadline extension for submitting tax declaration dossiers in Vietnam?

Does a near-poor household receive a deadline extension for submitting tax declaration dossiers in Vietnam?

Based on Clause 1, Article 46 of the Law on Tax Administration 2019 which stipulates as follows:

Extension for submitting tax declaration dossiers

1. A taxpayer who is unable to file tax declaration dossiers on time due to a natural disaster, catastrophe, epidemic, fire, or unexpected accident is eligible for a deadline extension for submitting tax declaration dossiers by the head of the directly managing tax authority.

2. The extension period shall not exceed 30 days for filing monthly, quarterly, annual tax declaration dossiers, or tax declaration dossiers for each tax obligation occurrence; and 60 days for filing tax settlement reports from the deadline for submitting tax declaration dossiers.

3. The taxpayer must send a written request for a deadline extension of the tax declaration dossier filing to the tax authority before the deadline for submitting tax declaration dossiers, clearly stating the reasons for the extension request with confirmation from the commune-level People's Committee or the commune, ward, or commune-level town police where the extension situation occurred as stipulated in Clause 1 of this Article.

4. Within 03 working days from the date of receiving the written request for a deadline extension of the tax declaration dossier filing, the tax authority must respond in writing to the taxpayer regarding whether to accept or reject the tax declaration dossier filing extension.

Thus, the regulation only applies to taxpayers who are unable to submit their tax declaration dossiers on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents. Being classified as poor or near-poor does not qualify for a deadline extension.

Does a near-poor household receive a deadline extension for submitting tax declaration dossiers in Vietnam? (Image from the Internet)

Aside from the tax declaration, are there additional documents for tax declaration dossiers declared separately in Vietnam?

Based on Clause 4, Article 43 of the Law on Tax Administration 2019 which stipulates as follows:

tax declaration dossiers

1. The tax declaration dossiers for monthly filed and paid taxes are monthly tax declaration dossiers.

2. The tax declaration dossiers for quarterly filed and paid taxes are quarterly tax declaration dossiers.

3. The tax declaration dossiers for taxes with an annual tax period include:

a) Annual tax declaration dossiers and other relevant documents related to determining the payable tax amount;

b) Annual tax settlement reports, annual financial statements, linked transaction declarations; other documents relevant to tax settlement.

4. The tax declaration dossiers for taxes declared separately of tax liability include:

a) Tax declarations;

b) Invoices, contracts, and other documents related to the tax obligation as prescribed by law.

5. For exported, imported goods, the customs dossier as prescribed by the Law on Customs is used as the tax declaration dossieration.

6. tax declaration dossiers for cases of termination of operation, contract termination, transformation of enterprise type, enterprise reorganization include:

a) Tax settlement declarations;

b) Financial reports up to the time of termination of operation, or contract termination, or transformation of enterprise type, or enterprise reorganization;

c) Other documents relevant to tax settlement.

Therefore, the tax declaration dossiers for taxes declared separately of tax liability include: Tax declaration; Invoices, contracts, and other documents related to the tax obligation as prescribed by law.

What is the deadline for submitting tax declaration dossiers for taxes declared annually?

Based on Clause 2, Article 44 of the Law on Tax Administration 2019 which stipulates the deadline for submitting tax declaration dossiers for monthly, quarterly filed taxes as follows:

- No later than the 20th day of the month following the month in which the tax obligation arises for monthly filed and paid taxes;

- No later than the last day of the first month of the subsequent quarter for quarterly filed and paid taxes.

The deadline for submitting tax declaration dossiers for taxes with an annual tax period is stipulated as follows:

- No later than the last day of the third month from the end of the calendar or fiscal year for annual tax settlement dossiers; no later than the last day of the first month of the calendar or fiscal year for annual tax declaration dossieration;

- No later than the last day of the fourth month from the end of the calendar year for personal income tax settlement documents for individuals who directly settle taxes;

- No later than December 15 of the preceding year for lump-sum tax declarations of household businesses, individual businesses paying tax by the lump-sum method; for newly established household businesses, individual businesses, the deadline for submitting lump-sum tax declarations is no later than 10 days from the start of business.