What are procedures for deadline extension for submission of tax declaration dossiers in Vietnam?

What are procedures for deadline extension for submission of tax declaration dossiers in Vietnam?

According to Article 46 of the Tax Administration Law 2019, the procedure for deadline extension for submission of tax declaration dossiers is as follows:

(1) If a taxpayer is unable to submit a tax declaration dossier on time due to natural disasters, calamities, epidemics, fires, or unexpected accidents, the head of the directly managing tax authority will grant an extension for the submission of the tax declaration dossier.

(2) The extension period shall not exceed 30 days for the submission of monthly, quarterly, annual tax declaration dossiers, or for each time the tax obligation arises; 60 days for the submission of tax finalization dossiers from the deadline for submitting the tax declaration dossiers.

(3) The taxpayer must submit a written request for an extension of the tax declaration dossier submission before the deadline for submitting the tax declaration dossier, clearly stating the reason for the extension request with confirmation from the commune-level People's Committee or the commune, ward, commune-level town police where the extension case arises.

(4) Within 03 working days from the date of receiving the written request for an extension of the tax declaration dossier submission, the tax authority must respond in writing to the taxpayer regarding whether or not to accept the extension of the tax declaration dossier submission.

What are procedures for deadline extension for submission of tax declaration dossiers in Vietnam? (Image from the Internet)

Where is the location for submitting tax declaration dossiers in Vietnam?

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

- Taxpayers submit their tax declaration dossiers at the directly managing tax authority.

- In cases where tax declaration dossiers are submitted under a one-stop-shop mechanism, the location for submitting the tax declaration dossiers shall be in accordance with the provisions of that mechanism.

- The location for submitting tax declaration dossiers for exported and imported goods shall be in accordance with the provisions of the Customs Law 2014.

- The Government of Vietnam prescribes the locations for submitting tax declaration dossiers for the following cases:

+ Taxpayers with multiple production and business activities;

+ Taxpayers conducting production and business activities in multiple locations; taxpayers with tax obligations arising from types of taxes declared and submitted according to each occurrence;

+ Taxpayers with tax obligations arising from revenues from land; granting the right to exploit water resources, mineral resources;

+ Taxpayers with personal income tax obligations for tax finalization;

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

When is the time for submitting tax declaration dossiers in Vietnam?

According to Clause 1, Article 44 of the Tax Administration Law 2019, the regulation is as follows:

Deadline for Submitting Tax Declaration Dossiers

1. The deadline for submitting tax declaration dossiers for monthly and quarterly declared taxes is as follows:

a) No later than the 20th of the month following the month in which the tax obligation arises for monthly declared and paid taxes;

b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for quarterly declared and paid taxes.

2. The deadline for submitting tax declaration dossiers for annual tax periods is as follows:

a) No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers;

b) No later than the last day of the fourth month from the end of the calendar year for personal income tax finalization dossiers of individuals directly finalizing taxes;

c) No later than December 15 of the preceding year for tax declaration dossiers of household businesses, individual businesses paying tax by the presumptive method; in case of newly conducting business, the deadline for submitting the presumptive tax declaration dossier is no later than 10 days from the commencement of the business.

3. The deadline for submitting tax declaration dossiers for taxes declared and paid according to each occurrence of tax obligation is no later than the 10th day from the date the tax obligation arises.

4. The deadline for submitting tax declaration dossiers for cases of business cessation, contract termination, or company reorganization is no later than the 45th day from the date the event occurs.

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The deadline for submitting tax declaration dossiers for monthly and quarterly declared taxes is as follows:

- No later than the 20th of the month following the month in which the tax obligation arises for monthly declared and paid taxes;- No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for quarterly declared and paid taxes.