What are the documents to be submitted with the proposal for deadline extension of tax payment for exports and imports in Vietnam?

What are the documents to be submitted with the proposal for deadline extension of tax payment for exports and imports in Vietnam?

According to Article 11 of Circular 06/2021/TT-BTC, the documents to be submitted with the proposal for the deadline extension of tax payment for exports and imports are as follows:

Documents submitted with the proposal for deadline extension of tax payment in case of physical damage directly affecting production and business due to force majeure circumstances.

- Document, minutes confirming the cause of damage by the competent authority at the place where the damage occurred:

+ Confirmation document from one of the following agencies or organizations: Commune Police, commune-level People's Committee, Management Board of Industrial Zones, Export Processing Zones, Economic Zones, Management Board of Border Gates, Aviation Port Authorities, Maritime Port Authorities where the force majeure event occurred, such as natural disasters, catastrophes, epidemics, unexpected accidents causing physical damage directly affecting production and business: 01 original copy;

+ Confirmation minutes of the fire incident by the local fire prevention and fighting police authority where the fire occurred: 01 original copy.

- In case of force majeure difficulties due to war, riots, strikes leading to the halt of production and business, or risks not caused by the taxpayer's subjective reasons as stipulated in Clause 1, Article 3 of Decree 126/2020/ND-CP, the taxpayer shall submit documents and materials proving the reasons for the force majeure difficulties leading to the inability to pay taxes, late payment fees, and fines on time: 01 photocopy with the seal confirmation of the tax extension requesting authority;

- Insurance contract, compensation payment notice from the insurance organization (if any), in cases where the insurance contract does not include compensation for taxes, there must be a confirmation from the insurance organization; a contract or agreement minute of compensation from the transport company in case of loss caused by the transport company (if any); 01 photocopy with the seal confirmation of the tax extension requesting authority.

Documents submitted with the proposal for deadline extension of tax payment in case of ceasing operations due to relocation of production and business facilities as required by competent authorities affecting production and business results:

- Decision to revoke the old production and business location by a competent state authority for the old production location of the enterprise (except for cases of relocation at the request of the enterprise): 01 photocopy with the seal confirmation of the tax extension requesting authority;

- Confirmation document from the local government about the enterprise having to cease production and business due to relocation: 01 original copy;

- Documents proving the degree of direct damage due to the relocation of the business location.

The value of damages is determined based on the remaining value of the damaged goods.

The remaining value of the damaged goods is determined based on records, documents, and related legal regulations to identify: Factories, warehouses, machinery, equipment dismantled with no capital recovery (original cost minus depreciation expenses), dismantling costs of equipment, factories at the old site, transportation and installation costs at the new site (after deduction of recovery costs), wage costs for workers due to cessation of work (if any).

In complex cases related to economic-technical specializations, there must be a confirmation document from a specialized agency: 01 original copy.

What are the documents to be submitted with the proposal for deadline extension of tax payment for exports and imports in Vietnam? (Image from Internet)

What are cases of deadline extension of tax payment for exports and imports in Vietnam?

According to Clause 1, Article 62 of the Law on Tax Administration 2019, the deadline extension of tax payment for exports and imports is considered based on the taxpayer's proposal in the following cases:

- Suffering physical damage directly affecting production and business due to force majeure circumstances. Force majeure cases include:

+ Taxpayers suffering physical damage due to natural disasters, catastrophes, epidemics, fires, unexpected accidents;

+ Other force majeure cases as stipulated by the Government of Vietnam.

- Ceasing operations due to the relocation of production and business facilities as required by competent authorities affecting production and business results.

Where to download the proposal form for deadline extension of tax payment for exports and imports in Vietnam?

The proposal form for the deadline extension of tax payment for exports and imports is Form No. 02/TXNK Appendix 1 issued together with Circular 06/2021/TT-BTC.

Download the proposal form for deadline extension of tax payment for exports and imports: Here