Vietnam: What does the tax deferral dossier under Decision 2127 include?
Vietnam: What does the tax deferral dossier under Decision 2127 include?
Based on Section 2 of the Appendix attached to Decision 2127/QD-BTC in 2024, the tax deferral dossier includes:
- A written request for a tax deferral from the taxpayer according to form No. 01/GHAN issued with Appendix 1 of Circular 80/2021/TT-BTC.
- Depending on each case, the dossier for tax deferral must have the following additional documents:
(*) In case of natural disaster, catastrophe, epidemic, fire, or unexpected accident as stipulated at point a, clause 27, Article 3 of the Tax Management Law 2019, the following must be included:
- Documentary evidence of the time and place where the natural disaster, catastrophe, epidemic, fire, or unexpected accident occurred (original or copy certified by the taxpayer);
- Document determining the material value lost, prepared by the taxpayer or the taxpayer's legal representative, who is responsible for the accuracy of the data;
- Document (original or copy certified by the taxpayer) defining the liability of the organization or individual to compensate for the damage (if any);
- Documentation (original or copy certified by the taxpayer) related to damage compensation (if any).
(*) In other force majeure cases as stipulated in clause 1, Article 3 of Decree 126/2020/ND-CP of the Government of Vietnam, the following must be included:
- Document determining the material value lost, prepared by the taxpayer or the taxpayer's legal representative, who is responsible for the accuracy of the data;
- Documentation from the competent authority evidencing the time and place of the force majeure event; documentation proving the taxpayer must halt or stop production, business due to war, riots, strikes causing halt or cessation of production, business (original or copy certified by the taxpayer);
- Documentation proving the risk encountered is not due to the subjective cause or responsibility of the taxpayer and that the taxpayer is unable to provide financial resources to pay the state budget in cases of damage caused by risks not due to the subjective cause or responsibility of the taxpayer (original or copy certified by the taxpayer);
- Documentation (original or copy certified by the taxpayer) related to damage compensation by the insurance agency (if any).
(*) In case of relocation of production, business premises as stipulated in point b, clause 1, Article 62 of the Tax Management Law 2019, the following must be included:
- Decision from a competent state authority regarding the relocation of production or business premises for the taxpayer (original or copy certified by the taxpayer);
- Scheme or relocation plan clearly stating the taxpayer's relocation timeline and progress (original or copy certified by the taxpayer).
++ According to Decree 64/2024/ND-CP: Request form for extension of tax and land rent payment as per the Form in the Appendix attached to Decree 64/2024/ND-CP.
++ According to Decree 65/2024/ND-CP: Request form for extending the special consumption tax payment period as per the Form in the Appendix attached to Decree 65/2024/ND-CP.
Vietnam: What does the tax deferral dossier under Decision 2127 include? (Image from the Internet)
What is the receipt and processing of tax deferral dossiers in Vietnam?
According to Article 65 of the Tax Management Law 2019, the receipt and processing of tax deferral dossiers are stipulated as follows:
- The tax authority receives the tax deferral dossiers from taxpayers through the following methods:
+ Receiving dossiers directly at the tax authority;
+ Receiving dossiers sent via postal service;
+ Receiving electronic dossiers via the tax authority's electronic transaction portal.
- The tax authority processes tax deferral dossiers according to the following regulations:
+ In cases where the dossier is legal, complete, and in the correct form, a written notice on the tax deferral is issued to the taxpayer within 10 working days from the date of receipt of the complete dossier;
+ In cases where the dossier is incomplete as prescribed, a written notice is issued to the taxpayer within 03 working days from the date of receiving the dossier.
How many methods are there for the tax authority to receive tax deferral dossiers in Vietnam?
Based on Article 65 of the Tax Management Law 2019, the receipt and processing of tax deferral dossiers are stipulated as follows:
Receipt and Processing of tax deferral Dossiers
- The tax authority receives the tax deferral dossiers from taxpayers through the following methods:
a) Receiving dossiers directly at the tax authority;
b) Receiving dossiers sent via postal service;
c) Receiving electronic dossiers via the tax authority's electronic transaction portal.
- The tax authority processes tax deferral dossiers according to the following regulations:
a) In cases where the dossier is legal, complete, and in the correct form, a written notice on the tax deferral is issued to the taxpayer within 10 working days from the date of receipt of the complete dossier;
b) In cases where the dossier is incomplete as prescribed, a written notice is issued to the taxpayer within 03 working days from the date of receiving the dossier.
According to current regulations, the tax authority receives tax deferral dossiers from taxpayers through three methods:
- Receiving dossiers directly at the tax authority;
- Receiving dossiers sent via postal service;
- Receiving electronic dossiers via the tax authority's electronic transaction portal.
