What are amendments to procedures for tax payment deadline extension in Vietnam according to Decision 2127?

What are amendments to procedures for tax payment deadline extension in Vietnam according to Decision 2127?

Based on Part 2 of the Appendix attached to Decision 2127/QD-BTC 2024 stipulating the procedure and methods of implementing procedure for tax payment deadline extensions as follows:

+ Step 1: Taxpayers eligible for tax payment deadline extension shall prepare and submit their dossiers to the tax authority directly managing the taxpayer.

++ According to Decree 64/2024/ND-CP: Taxpayers who directly declare and pay tax to the tax authority and are eligible for the extension shall send an Application for tax payment deadline extension and land rent (hereinafter referred to as Application for Extension), either electronically or as a paper document directly to the tax authority or via postal services, using the form in the Appendix issued with Decree 64/2024/ND-CP, to the authority directly managing them once for the entire amount of tax and land rent arising in the extended tax periods in conjunction with the tax declaration filing time as per the monthly (or quarterly) regulation on tax management. In cases where the Application for Extension is not submitted at the same time as the tax declaration filing, the latest submission date is September 30, 2024; the tax authority will still execute the tax and land rent extension for the periods arising before the application submission.

++ According to Decree 65/2024/ND-CP: Eligible taxpayers shall send the Application for Special Consumption tax payment deadline extension, either by electronic means or as a paper document directly to the tax authority or via postal services, using the form in the Appendix issued with Decree 65/2024/ND-CP to the authority directly managing them once for all the extended periods along with the special consumption tax declaration filing time as per the tax management regulations. In cases where the Application for Extension is not submitted at the same time as the special consumption tax declaration filing, the latest submission date is November 20, 2024; the tax authority will still execute the extension for the special consumption tax periods as provided in Article 3 of Decree 65/2024/ND-CP.

+ Step 2: Tax authority receives the taxpayer’s dossier:

++ If the dossier is directly submitted at the tax authority or via postal services, the tax authority staff will receive and process the dossier and return the results as per regulations. For tax payment deadline extensions as per Decree 64/2024/ND-CP and Decree 65/2024/ND-CP, the tax authority is not required to issue results.

++ If the dossier is submitted via electronic transactions, the receipt, verification, and acceptance of the tax dossier are conducted by the tax authority through the electronic data processing system.

According to Decree 64/2024/ND-CP: If the taxpayer has amounts to be extended in different areas managed by different tax authorities, the tax authority directly managing the taxpayer is responsible for conveying the Application for Extension information to the relevant tax authorities.

How long is the processing time for the procedure for tax payment deadline extension in Vietnam?

Based on Part 2 of the Appendix attached to Decision 2127/QD-BTC 2024 stipulating the processing time for the procedure for tax payment deadline extension as follows:

- Processing time:

+ In case the extension application dossier is incomplete according to the regulations or discrepancies in material value in the dossier declared by the taxpayer or other errors are detected, within 3 working days from the dossier receipt date, the tax authority must issue a written notification using Form 01/TB-BSTT-NNT issued with Decree 126/2020/ND-CP on October 19, 2020 of the Government of Vietnam, requesting the taxpayer to provide explanations or additional documents.

+ In case the extension application dossier is complete, within 10 working days from the dossier receipt date, the tax authority must issue a Notice of Disapproval of tax payment deadline extension (Form 03/GHAN issued with Appendix I Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance) for cases not eligible for tax payment deadline extension or a Decision on tax payment deadline extension (Form 02/GHAN issued with Appendix I Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance) for cases eligible for tax payment deadline extension.

According to Decree 64/2024/ND-CP:

+ No result (notification) needs to be issued to the taxpayer if the extension is accepted.

+ There is no stipulated resolution time in case during the extension period, the tax authority has grounds to determine that the taxpayer is not eligible for the extension; the tax authority shall issue a notification to the taxpayer regarding the non-extension, and the taxpayer must fully pay the tax, land rent, and late payment interest for the extended period to the state budget.

According to Decree 65/2024/ND-CP:

+ No result (notification) needs to be issued to the taxpayer if the extension is accepted.

+ There is no stipulated resolution time in case during the extension period, the tax authority has grounds to determine that the taxpayer is not eligible for the extension; the tax authority shall issue a notification to the taxpayer regarding the cessation of the extension, and the taxpayer must fully pay the tax and late payment interest for the extended period to the state budget.

What are the amendments to the procedure for tax payment deadline extension in Vietnam according to Decision 2127? (Image from the Internet)

What are the required documents for tax payment deadline extension in Vietnam according to Decision 2127?

Based on Part 2 of the Appendix attached to Decision 2127/QD-BTC 2024 stipulating the required documents for tax payment deadline extension, including:

- The written request for tax payment deadline extension by the taxpayer using Form 01/GHAN issued with Appendix 1 Circular 80/2021/TT-BTC.

- Depending on the case, the tax payment deadline extension application needs to include the following additional documents:

(*) In case of natural disasters, catastrophes, epidemics, fires, unexpected accidents as specified in point a clause 27 Article 3 of the Tax Administration Law 2019, it must have:

- Documentation proving the time and place of the natural disaster, catastrophe, epidemic, fire, or unexpected accident (original or certified copy by the taxpayer);

- Documentation determining the value of material loss computed by the taxpayer or the taxpayer's legal representative who takes responsibility for the accuracy of the data;

- Documentation (original or certified copy by the taxpayer) regulating the responsibility of organizations and individuals for compensation for damages (if any);

- Relevant documents (original or certified copy by the taxpayer) regarding the compensation for damages (if any).

(*) In other force majeure cases specified in clause 1 Article 3 of Decree 126/2020/ND-CP of the Government of Vietnam, it must have:

- Documentation determining the value of material loss computed by the taxpayer or the taxpayer's legal representative who takes responsibility for the accuracy of the data;

- Documentation proving the time and place of force majeure by the competent authority; documentation proving the taxpayer must suspend, cease production, and business due to war, insurrection, or strike (original or certified copy by the taxpayer);

- Documentation proving the encounter with non-subjective risks causing the taxpayer to lack financial ability to pay to the state budget due to non-subjective causes (original or certified copy by the taxpayer);

- Relevant documents (original or certified copy by the taxpayer) regarding insurance compensation by insurance authorities (if any).

(*) In case of relocating production and business establishments as specified in point b clause 1 Article 62 of the Tax Administration Law 2019, it must have:

- Decision of the competent state authority on relocating production and business establishments of the taxpayer (original or certified copy by the taxpayer);

- Scheme or relocation plan clearly stating the schedule and implementation progress of the taxpayer (original or certified copy by the taxpayer).

++ According to Decree 64/2024/ND-CP: The Application for tax payment deadline extension and land rent using the form in the Appendix issued with Decree 64/2024/ND-CP.

++ According to Decree 65/2024/ND-CP: The Application for Special Consumption tax payment deadline extension using the form in the Appendix issued with Decree 65/2024/ND-CP.