What are regulations on the deadline extension for submitting tax declaration dossiers? What are the regulations for tax dossier supplementation in Vietnam?

What are regulations on the deadline extension for submitting tax declaration dossiers?

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

- Taxpayers unable to file tax declaration dossiers on time due to natural disasters, calamities, epidemics, fires, or unexpected accidents may have the submitting deadline extended by the head of the directly managing tax authority.

- The extension period for submitting tax declaration dossiers does not exceed 30 days for monthly, quarterly, annual tax declaration dossiers, or returns based on each tax obligation occurrence; and 60 days for submitting finalization tax declaration dossiers from the deadline for submitting tax declaration dossiers.

- Taxpayers must submit a written request for an extension of the tax declaration dossier submission to the tax authorities before the deadline, clearly stating the reasons for the extension request with confirmation from the commune-level People's Committee or police where the extension event occurred as prescribed in Clause 1 of this Article.

- Within 3 working days from the date of receiving the extension request for tax declaration dossier submission, the tax authority must reply in writing to the taxpayer regarding acceptance or rejection of the extension request.

What are regulations on the deadline extension for submitting tax declaration dossiers? What are the regulations for tax dossier supplementation in Vietnam? (Image from the Internet)

What are the regulations for tax dossier supplementation in Vietnam?

According to Article 47 of the Law on Tax Administration 2019, the supplementation of tax declaration dossier submission is implemented as follows:

- If the taxpayer discovers errors or omissions in the tax declaration dossier filed with the tax authority, they are allowed to supplement the tax declaration dossier within 10 years from the deadline of submitting the tax declaration dossier for the tax period containing errors or omissions but before the tax authority or competent authority announces an inspection or examination decision.

- When the tax authority or competent authority has announced an inspection or examination decision at the taxpayer’s headquarters, the taxpayer is still allowed to supplement the tax declaration dossier; the tax authority shall impose administrative penalties on tax management violations as per Articles 142 and 143 of the Law on Tax Administration 2019.

- After the tax authority or competent authority has issued conclusions or decisions on handling tax matters post-inspection or examination at the taxpayer’s headquarters, the supplementation of tax declaration dossier submission is as follows:

+ Taxpayers can supplement the tax declaration dossier, which results in increased tax payable, reduced deductible tax, or reduced tax exemption, reduction, or refund amounts and will be administratively penalized for tax management violations as per Articles 142 and 143 of this Law;

+ In cases where taxpayers discover errors or omissions that, when supplemented, reduce the tax payable amount or increase the deductible tax amount, or increase the tax to be exempted, reduced, or refunded, they must comply with the regulations on resolving tax complaints.

- The supplementary tax declaration dossier submission includes:

+ The supplementary declaration form;

+ A supplementary explanation and related documents.

- For exported or imported goods, the supplementation of tax declaration dossier submission is governed by customs laws.

What are the responsibilities of tax authorities in receiving tax declaration dossier submission in Vietnam?

According to Article 48 of the Law on Tax Administration 2019, the responsibilities of tax authorities in receiving tax declaration dossier submission are stipulated as follows:

- The tax authorities receive taxpayers' tax declaration dossier submission through the following methods:

+ Directly receiving at the tax authority;

+ Receiving via postal services;

+ Receiving electronically through the tax authority's electronic transaction portal.

- The tax authorities notify the receipt of the tax declaration dossier submission; if the submittings are illegal, incomplete, or not in accordance with the prescribed format, they must notify the taxpayer within 3 working days from the date of receiving the submittings.