What documents are included in the application for the tax payment extension in Vietnam?

What documents are included in the application for the tax payment extension in Vietnam?

Based on Article 64 of the 2019 Tax Administration Law, the tax payment extension application is as follows:

Tax Payment Extension Application

1. Taxpayers who are eligible for a tax payment extension under this Law must prepare and submit a tax payment extension application to the directly managing tax authority.

2. The tax payment extension application includes:

a) A written request for a tax payment extension, stating the reasons, the amount of tax, and the payment deadline;

b) Documents proving the reasons for the tax payment extension.

3. The Minister of Finance specifies the details of the tax payment extension application.

Thus, the tax payment extension application includes:

- A written request for a tax payment extension;

- Documents proving the reasons for the tax payment extension.

* The detailed tax payment extension application will be specified by the Minister of Finance.

What documents are included in the application for the tax payment extension in Vietnam? (Image from the Internet)

What documents are included in the application for tax payment extension application for import-export goods in Vietnam?

Based on Article 11 of Circular 06/2021/TT-BTC, the tax payment extension application for import-export goods includes:

(1). Official Dispatch requesting a tax payment extension according to Form No. 02/TXNK Appendix 1 issued together with Circular 06/2021/TT-BTC: 01 original copy;

(2). Documents submitted with the official dispatch requesting a tax payment extension in cases specified at point a, clause 1, Article 62 of the 2019 Tax Administration Law:

- Written confirmation of the cause of damage from the competent authority at the locality where the damage occurred:

+ Confirmation from one of the following agencies, organizations: Commune/Municipal Police; Commune/Municipal People's Committee; Management Board of Industrial Zones, Export Processing Zones, Economic Zones, Border Gate Management Board, Airport Authorities, Maritime Authorities where force majeure events such as natural disasters, catastrophes, epidemics, unexpected accidents causing material damage, directly affecting production, business occur: 01 original copy;

+ Confirmation report of fire incidents from the local fire fighting and prevention police department where the fire incident occurred: 01 original copy;

- In cases of insurmountable difficulties due to war, riots, strikes causing production and business to cease, or risks not due to the subjective fault of the taxpayer as stipulated in clause 1, Article 3 of Decree 126/2020/ND-CP, the taxpayer must submit documentation proving the causes of such insurmountable difficulties leading to the inability to pay taxes, late payment penalties, fines on time: 01 photocopy with a seal of confirmation from the requesting tax payment extension authority;

- Insurance contracts, compensation payment notices from the insurance organization (if any); in cases where the insurance contract does not include compensation for taxes, a confirmation from the insurance organization is required; contracts or compensation agreements from the transport firm in cases of damages caused by the transport firm (if any); 01 photocopy with a seal of confirmation from the requesting tax payment extension authority.

(3). Documents submitted with the official dispatch requesting a tax payment extension in cases specified at point b, clause 1, Article 62 of the 2019 Tax Administration Law:

- Decision to withdraw the enterprise's old production, business location issued by the competent state authority (excluding cases where the relocation is for the enterprise's own goals): 01 photocopy with a seal of confirmation from the requesting tax payment extension authority;

- Confirmation from the local government on the enterprise's cessation of production and business due to relocation: 01 original copy;

- Documents proving the direct damage extent due to relocation.

The damage value 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 relevant legal regulations to determine directly: Factories, warehouses, machinery, equipment dismantled without recouping costs (original price minus depreciation), dismantling costs at the old site, transport and installation costs at the new site (after deducting recouped costs), employee wages during downtime (if any).

In complicated cases related to technical economics, a confirmation from a specialized agency is required: 01 original copy.

What are regulations on receipt and handling the application for the tax payment extension in Vietnam?

Based on Article 65 of the 2019 Tax Administration Law, the receipt and handling of the tax payment extension application are as follows:

- The tax authority receives the tax payment extension application from the taxpayer through the following methods:

+ Receiving the application directly at the tax authority;

+ Receiving the application sent via postal service;

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

- The tax authority handles the tax payment extension application according to the following regulations:

+ In case the application is legal, complete, and in the correct format, the tax authority must notify in writing about the tax payment extension to the taxpayer within 10 working days from the date of receiving the complete application;

+ In case the application is incomplete as per regulations, the tax authority must notify in writing to the taxpayer within 3 working days from the date of receiving the application.