Hanoi Tax Department: In case the land rent payer is larger than the payable land rent, can the previously paid excess amount be refunded?
What is the current tax payment deadline?
Pursuant to Article 55 of the Law on Tax Administration 2019 stipulates as follows:
“Article 55. Time limit for tax payment
1. In case taxpayers calculate tax, the deadline for tax payment is the last day of the time limit for submitting tax declaration dossiers. In case of additional declaration of tax return, the deadline for tax payment is the deadline for submitting the tax return of the tax period with errors or omissions.
For corporate income tax, it is temporarily paid quarterly, the deadline for tax payment is the 30th day of the first month of the following quarter.
For crude oil, the time limit for paying royalties and corporate income tax upon the sale of crude oil is 35 days from the date of sale for domestic sale of crude oil or from the date of customs clearance of goods according to the provisions of law. Customs legislation for exported crude oil.
For natural gas, the deadline for payment of natural resources tax and corporate income tax is by month.
2. In case the tax authority calculates tax, the time limit for tax payment is the time limit stated in the tax authority's notice.
3. For other state budget revenues from land, fees for granting the right to exploit water and mineral resources, registration fees and license fees, the time limit for payment shall comply with the Government's regulations.
4. For imported and exported goods subject to tax according to the provisions of the tax law, the time limit for tax payment shall comply with the provisions of the Law on Import and Export Tax; In case tax payable is incurred after customs clearance or goods are released, the time limit for paying the arising tax shall be as follows:
a) The deadline for paying additional tax and paying the fixed tax amount is the same as the tax payment deadline of the original customs declaration;
b) Time limit for tax payment for goods subject to analysis and assessment to determine the exact amount of tax payable; goods have no official price at the time of customs declaration registration; goods with actual payment, goods with adjustments added to the customs value that have not been determined at the time of registration of customs declarations shall comply with regulations of the Minister of Finance.”
Thus, taxpayers shall pay tax according to the time limit specified above.
Hanoi Tax Department: In case the land rent payer is larger than the payable land rent, can the previously paid excess amount be refunded?
Regulations on handling overpaid tax amounts according to current regulations?
Pursuant to Article 60 of the Law on Tax Administration 2019 stipulates as follows:
“Article 60. Handling of overpaid tax, late payment interest and fines
1. Taxpayers whose already paid tax, late payment interest and fines are larger than the payable tax, late payment interest and fines, they may offset the overpaid tax, late payment interest or fine with the overpaid amount. tax, late payment interest, fines owed or deducted from the tax amount, late payment interest, and fine payable of the next tax payment or have the overpaid tax, late payment interest or fine refunded when the taxpayer Taxpayers no longer owe tax, late payment interest, and fines.
In case the taxpayer proposes to offset the overpaid tax, late payment interest, and fine with the outstanding tax, late payment interest or fine, the late payment interest corresponding to the clearing amount within the time limit shall not be calculated. from the date of arising the overpayment to the date of clearing by the tax authority.
2. In case a taxpayer requests the refund of overpaid tax, late payment interest or fine, the tax authority must issue a decision on refund of the overpaid tax, late payment interest, or fine or get a written document. a reply stating the reason for non-refundable within 05 working days from the date of receiving the written request.
3. The overpaid tax, late payment interest, and fines shall not be refunded and the tax authority shall liquidate the overpaid amount in accounting books and electronic data systems in the following cases:
a) The tax administration agency has notified the taxpayer of the refunded tax, late payment interest, and fine, but the taxpayer refuses to receive the overpaid amount in writing;
b) The taxpayer does not operate at the address registered with the tax authority, has been notified by the tax authority of the overpaid amount on the mass media, but after 01 year from the date of notification, the taxpayer does not have a written response to the request for refund of tax, late payment interest or overpaid fine to the tax authority;
c) The overpaid amount is over 10 years from the date of payment to the state budget but the taxpayer fails to offset tax obligations and does not refund tax.
4. In case the taxpayer does not operate at the registered business address and has tax, late payment interest, overpaid fine and outstanding tax, late payment interest and fine, the tax administration agency shall make compensation. minus tax, late payment interest, overpaid fine from tax, late payment interest, and fine arrears.
5. The Minister of Finance shall stipulate the competence and procedures for handling overpaid tax, late payment interest and fine as prescribed in this Article.”
Accordingly, taxpayers with a tax payment amount greater than the payable tax amount will be offset against the payable tax amount in the next arising period or have the overpaid tax amount refunded. If the taxpayer requests a refund of overpaid tax, the tax authority shall issue a decision to refund the overpaid tax within 5 days from the date of receipt of the taxpayer's written request.
The latest guidance of the Hanoi Tax Department on the refund of overpaid land rent?
Pursuant to Official Dispatch 25532/CTHN-TTHT 2022 of Hanoi Tax Department dated June 3, 2022, guiding the handling of overpaid land rent as follows:
“In case the company provides warehouse and yard rental services, it is the service of renting houses and non-residential land use rights on the list of goods and services specified in Appendix I issued under Decree No. 15/ The Government's 2022/ND-CP dated January 28, 2022, is not eligible for VAT reduction as prescribed in Clause 1, Article 1 of the Government's Decree No. 15/2022/ND-CP dated January 28, 2022.
In the event that in 2022, the Company receives a decision to reduce the land rent in 2021, resulting in the paid land rent in 2021 being larger than the payable amount, the Company is entitled to offset the overpaid land rent in the payment of land rent. year 2022 according to the provisions of Clause 1, Article 60 of the Law on Tax Administration No. 38/2012/QH14 dated June 13, 2019 of the National Assembly.
The content of accounting problems is not within the jurisdiction of the Hanoi Tax Department, it is recommended that the unit contact the competent authority for guidance in accordance with regulations."
Thus, in case the land rent payer is larger than the amount payable by the taxpayer, the overpaid land rent will be offset against the land rent amount to be paid in the next generation.
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