What documents are included in the application for tax exemption and reduction in Vietnam?

What documents are included in the application for tax exemption and reduction in Vietnam?

According to Article 80 of the Tax Administration Law 2019, the tax exemption, tax reduction application includes the following documents:

(1). Tax exemption, tax reduction application for cases where the taxpayer self-determines the exempted or reduced tax amount includes:

- Tax declaration form;

- Relevant documents related to the determination of the exempted or reduced tax amount.

(2). Tax exemption, tax reduction application for cases where the tax administration agency decides on tax exemption, tax reduction includes:

- Written request for tax exemption, tax reduction stating clearly the type of tax for which exemption or reduction is requested; reasons for tax exemption or reduction; the amount of tax for which exemption or reduction is requested;

- Relevant documents related to the determination of the amount of tax requested for exemption or reduction.

(3). In the case of tax exemption as stipulated in point a, clause 2, Article 79 of the Tax Administration Law 2019, the tax authorities shall base on the tax book to notify the list of households and individuals eligible for tax exemption.

In cases of tax exemption as stipulated in point b, clause 2, Article 79 of the Tax Administration Law 2019, the taxpayer self-determines the exempted tax amount based on the personal income tax finalization declaration form.

(4). The Minister of Finance shall detail the tax exemption, tax reduction application stipulated in Article 80 of the Tax Administration Law 2019; stipulate cases where the taxpayer self-determines the exempted or reduced tax amount and cases where the tax administration agency determines the exempted or reduced tax amount.

What documents are included in the application for tax exemption and reduction in Vietnam? (Image from the Internet)

What are regulations on submission and receipt of application for tax exemption and reduction in Vietnam?

Based on Article 81 of the Tax Administration Law 2019, the submission and receipt of tax exemption, tax reduction applications are stipulated as follows:

(1). In cases where the taxpayer self-determines the exempted or reduced tax amount, the submission and receipt of tax exemption, tax reduction applications shall be carried out simultaneously with the declaration, submission, and receipt of tax declaration applications stipulated in Chapter 4 of the Tax Administration Law 2019;

(2). In cases where the tax administration agency decides on tax exemption, tax reduction according to the provisions of tax law, the submission of tax exemption, tax reduction applications is stipulated as follows:

- For export tax, import tax, and other taxes related to exported or imported goods, the applications are submitted at the customs agency with competent authority to handle according to the Government of Vietnam regulations;

- For other types of taxes, the applications are submitted at the directly managing tax agency.

(3). The taxpayer submits tax exemption, tax reduction applications through the following means:

- Direct submission at the tax administration agency;

- Sending the application via postal service;

- Sending the electronic application through the electronic transaction portal of the tax administration agency.

(4). The tax administration agency receiving the tax exemption or tax reduction application shall notify the receipt of the application; in cases where the application is illegal, incomplete, or does not follow the proper form, within 03 working days from the date of receipt, the tax administration agency must notify in writing to the taxpayer.

What is the time limit for processing the application in cases where the tax authorities in Vietnam have decided on the amount of tax to be exempted or reduced?

Based on Article 82 of the Tax Administration Law 2019, the time limit for processing the tax exemption, tax reduction application in cases where the tax administration agency decides on the amount of tax to be exempted or reduced is as follows:

The time limit for processing tax exemption, tax reduction applications in cases where the tax administration agency decides on the amount of tax to be exempted or reduced

1. Within 30 days from the date of receiving a complete application, the tax administration agency shall decide on tax exemption, tax reduction or notify in writing to the taxpayer the reason for disqualification for tax exemption, tax reduction.

2. In cases where actual inspection is needed to have enough basis to handle the tax exemption, tax reduction application, within 40 days from the date of receiving a complete application, the tax administration agency shall issue a decision on tax exemption, tax reduction or notify in writing to the taxpayer the reason for disqualification for tax exemption, tax reduction.

In cases where the tax administration agency decides on the amount of tax to be exempted or reduced, the time limit for processing the application from the date of receiving a complete application is as follows:

- Within 30 days, the tax administration agency shall decide on tax exemption, tax reduction or notify in writing to the taxpayer the reason for disqualification for tax exemption, tax reduction.

- Within 40 days, the tax administration agency shall issue a decision on tax exemption, tax reduction or notify in writing to the taxpayer the reason for disqualification for tax exemption, tax reduction if actual inspection is needed to have enough basis to handle the tax exemption, tax reduction application.