Does the tax declaration dossier apply to taxpayers suspending business activities in Vietnam?

Does the tax declaration dossier apply to taxpayers suspending business activities in Vietnam?

Based on point d, clause 3, Article 7 of Decree 126/2020/ND-CP (supplemented by clause 2, Article 1 of Decree 91/2022/ND-CP), the cases in which taxpayers are not required to submit tax declaration dossiers are specified as follows:

Tax Declaration Dossier

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3. Taxpayers are not required to submit tax declaration dossiers in the following cases:

a) Taxpayers with activities, business subject to non-taxable itemization as per tax law for each type of tax.

b) Individuals with income exempted under the personal income tax law except for individuals receiving inheritance, gifts as real estate; transferring real estate.

c) Export processing enterprises with only export activities are not required to submit value-added tax declaration dossiers.

d) Taxpayers suspending activities, business according to the provisions of Article 4 of this Decree.

dd) Taxpayers submitting dossiers to terminate the validity of tax identification numbers, except for cases of activity termination, contract termination, organizational restructuring of enterprises as provided for in clause 4, Article 44 of the Law on Tax Administration.

4. Taxpayers are allowed to submit supplementary declarations for each tax dossier that contains errors or omissions as stipulated in Article 47 of the Law on Tax Administration and in the form prescribed by the Minister of Finance. Taxpayers declare supplements as follows:

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Thus, according to the regulation, tax declaration dossiers do not apply to taxpayers who suspend business activities.

Does the tax declaration dossier apply to taxpayers suspending business activities in Vietnam? (Image from the Internet)

Where is the location to submit tax declaration dossiers in Vietnam?

According to Article 45 of the Law on Tax Administration 2019, the location for submitting tax declaration dossiers is specified as follows:

Location for Submitting Tax Declaration Dossiers

1. Taxpayers submit tax declaration dossiers at the directly managing tax authority.

2. In case of submission under the one-stop-shop mechanism, the location to submit tax declaration dossiers follows the regulations of that mechanism.

3. The location to submit tax declaration dossiers for exported and imported goods complies with the provisions of the Law on Customs.

4. the Government of Vietnam provides for the location of submitting tax declaration dossiers in the following cases:

a) Taxpayers with multiple production, business activities;

b) Taxpayers carrying out production, business in multiple locations; taxpayers with tax obligations for taxes reported and paid per occurrence;

c) Taxpayers with obligations for land-related revenues; granting rights to exploit water resources, mineral resources;

d) Taxpayers with obligations for finalizing personal income tax;

dd) Taxpayers declare taxes through electronic transactions and other necessary cases.

Thus, taxpayers submit their tax declaration dossiers at the directly managing tax authority.

In case of submission under the one-stop-shop mechanism, the location follows the mechanism's regulations. The submission location for export and import goods complies with the Law on Customs. Additionally, the government will provide for the location of filing tax declaration dossiers for:

- Taxpayers with multiple production and business activities.

- Taxpayers conducting production, business in various locales with obligations arising to declare and pay as each occurrence occurs.

- Taxpayers with obligations for revenues from land, granting rights to exploit land resources, mineral resources.

- Taxpayers with obligations for finalizing personal income tax.

- Taxpayers declaring taxes through electronic transactions and other necessary cases.

How long is the extension period for deadline of tax declaration dossier submission in Vietnam?

Pursuant to Article 46 of the Law on Tax Administration 2019, regarding the extension of submitting tax dossiers, it states:

- Taxpayers unable to submit tax declaration dossiers on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents will be granted extension rights by the head of the directly managing tax authority.

- The extension period shall not exceed 30 days for monthly, quarterly, annual tax declaration dossiers, or tax declarations per each occurrence of tax obligation; 60 days for annual tax finalization dossier submission from the deadline.

- Taxpayers must send to the tax authority a written request for extension prior to the tax declaration dossier submission deadline, detailing the reason for the extension request with certification by the commune-level People's Committee or police at the location where the extension case arises.

- Within 3 working days from receiving the extension request document, the tax authority must provide a written response to the taxpayer regarding the acceptance or rejection of the request for extension of tax declaration dossier submission.