Vietnam: How many days will it take to be notified if the tax declaration dossier is not legitimate?

Vietnam: How many days will it take to be notified if the tax declaration dossier is not legitimate?

Based on Article 48 of the Law on Tax Administration 2019, the regulation is as follows:

Responsibility of tax administration authorities in receiving tax declaration dossiers

1. The tax administration authorities receive the taxpayer's tax declaration dossiers through the following forms:

a) Directly receiving the files at the tax authority;

b) Receiving the files sent by postal services;

c) Receiving electronic files via the tax authority’s electronic transaction portal.

2. The tax administration authorities receiving the tax declaration dossiers shall notify the receipt of the tax declaration dossiers; if the files are not legitimate, incomplete, or do not conform to the prescribed format, then notify the taxpayer within 03 working days from the date of receipt of the files.

Thus, according to the above regulation, if the tax declaration dossier is not legitimate, a notification will be provided within 03 working days from the date of file receipt.

What are cases where taxpayers extend the submission of tax declaration dossiers in Vietnam?

According to Article 46 of the Law on Tax Administration 2019, taxpayers can extend the submission of tax declaration dossiers in cases where they are unable to file timely due to natural disasters, catastrophes, epidemics, fires, sudden accidents, and after obtaining approval from the head of their direct tax authority.

Some notes are as follows:

- The extension period shall not exceed 30 days for monthly, quarterly, annual tax return, and tax return for each occurrence of tax obligation; 60 days for tax finalization submission from the due date for tax return submission.

- Taxpayers must submit a written request for an extension to the tax authorities before the deadline for submitting tax declaration dossiers, clearly stating the reasons for the extension with confirmation from the commune-level People's Committee or the police of the commune, ward, or commune-level town where the extension case arose.

- Within 03 working days from receiving the request for an extension, the tax authority must respond in writing to the taxpayer regarding approval or disapproval of the extension.

Vietnam: How many days will it take to be notified if the tax declaration dossier is not legitimate? (Image from Internet)

Will the tax payable be calculated by the taxpayer or the tax authority in Vietnam?

Pursuant to Article 42 of the Law on Tax Administration 2019, the principles of tax declaration and calculation are specified as follows:

Principles of tax declaration and calculation

1. Taxpayers must accurately, honestly, and fully declare all the contents in the tax return form prescribed by the Minister of Finance and submit all the prescribed documents and materials in the tax declaration dossiers to the tax authority.

2. Taxpayers shall calculate their payable tax amount, except in cases where tax calculation is performed by the tax authority as stipulated by the Government of Vietnam.

3. Taxpayers declare and calculate taxes at the local competent tax authority where the headquarters are located. In cases where taxpayers account centrally at the headquarters with dependent units in other provincial administrative units than the headquarters, taxpayers declare tax at the headquarters and calculate, allocate the payable tax obligations to each locality benefiting from state budget revenue. The Minister of Finance provides detailed regulations for this clause.

...

According to the above regulation, taxpayers must calculate their own tax payable when declaring tax, except in cases where the tax calculation is performed by the tax authority as stipulated by the Government of Vietnam.

Taxpayers must accurately, honestly, fully declare all the contents in the tax return form prescribed by the Minister of Finance and submit all the prescribed documents and materials in the tax declaration dossiers to the tax authority.

Note:

- Taxpayers declare and calculate taxes at the local competent tax authority where the headquarters are located.

In cases where taxpayers account centrally at the headquarters with dependent units in other provincial administrative units than the headquarters, taxpayers declare tax at the headquarters and calculate, allocate the payable tax obligations to each locality benefiting from state budget revenue.

- For e-commerce business activities, digital-based businesses, and other services performed by foreign providers without a permanent establishment in Vietnam, foreign providers are obliged to directly or authorize the implementation of taxpayer registration, tax declaration, and tax payment in Vietnam in accordance with the regulations of the Minister of Finance.

Thus, the tax payable is calculated by the taxpayer.