Handling the taxpayer's request for extension of Vietnam corporate income tax on the TMS system: What is the procedure and time limit for the extension?
How is the request to extend the Vietnam corporate income tax of corporate income tax on the TMS system handled?
According to the instructions at point b, subsection 4.1, Section 4 of Official Letter 2194/TCT-KK in 2022, processing the request for extension of value-added taxpayers on the TMS system as follows:
For the application for extension of corporate Vietnam corporate income tax: Taxpayers themselves determine the amount of tax to be temporarily paid in the first and second quarters of the corporate income tax period of 2022 and based on the extended time limit as prescribed in Clause 1 of this Article. Clause 2, Article 4 of Decree No. 34/2022/ND-CP to pay into the state budget.
Handling the taxpayer's request for extension of Vietnam corporate income tax on the TMS system: What is the procedure and time limit for the extension? (Image from the internet)
Time limit for Vietnam corporate income tax for corporate income tax?
Pursuant to the provisions of Clause 2, Article 4 of Decree 34/2022/ND-CP, as follows:
"Article 4. Extension of time limit for paying tax and land rent
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2. For corporate income tax
a) Extending the tax payment deadline for temporarily paid corporate income tax amounts of the first quarter and second quarter of the corporate income tax period in 2022 of enterprises and organizations that are the subjects specified in Article 3 of the Decree. this. The extension is 03 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.
b) In case an enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units, it shall declare its own corporate income tax with the tax authority directly managing the branch or affiliated unit. branches and affiliated units are also subject to the extension of corporate income tax payment. If a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 3 of this Decree does not have production and business activities in the economic sector or field, the extension shall be subject to the extension. branches and affiliated units are not eligible for extension of Vietnam corporate income tax.
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Thus, the time limit for tax Vietnam corporate income tax for corporate income tax is prescribed as above.
How to guide the order and procedures for extending the deadline for paying Vietnam corporate income tax?
Pursuant to Article 5 of Decree 34/2022/ND-CP stipulates as follows:
"Article 5. Order and procedures for extension
1. Taxpayers who directly declare and pay tax with tax authorities eligible for extension shall send an application for extension of payment of tax and land rent (hereinafter referred to as an application for extension) for the first time or for replacement. when detecting errors (by electronic method; sending a paper copy directly to the tax office or by postal service) according to the form in the Appendix issued with this Decree to the tax authority directly managing it. once for the entire tax amount, land rent arising in the tax period is extended together with the time of submitting monthly (or quarterly) tax declaration dossiers in accordance with the law on tax administration. If the application for extension is not submitted at the same time as the submission of the monthly (or quarterly) tax return, the deadline for submission is September 30, 2022, the tax authority still extends the tax payment deadline. , the land rent of the arising periods is extended before the time of submitting the extension request.
In case taxpayers have extended amounts under different management tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting information and sending the request for extension to the tax authority managing the taxpayer. relevant reason.
2. Taxpayers themselves determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree. If the taxpayer sends a written request for extension to the tax authority after September 30, 2022, the tax and land rent payment deadline shall not be extended as prescribed in this Decree.
3. Tax authorities are not required to notify taxpayers of their acceptance of the extension of tax payment and land rent. In case during the extension period, the tax authority has grounds to determine that the taxpayer is not subject to the extension, the tax authority shall send a written notice to the taxpayer of the non-renewal and the taxpayer must pay in full. the amount of tax, land rent and late payment interest during the extension period shall be transferred to the state budget. If, after the extension period expires, through inspection or examination by a competent state agency, it is discovered that the taxpayer is not eligible for the extension to pay tax or land rent as prescribed in this Decree, the taxpayer shall be entitled to: Taxpayers must pay the outstanding tax, fines and late payment interest to the state budget.
4. No late payment interest shall be charged for the extended tax or land rent amount within the extended payment time limit (including the case where the taxpayer sends a written request for extension to the tax authority after the payment deadline is extended). have submitted tax declaration dossiers as prescribed in Clause 1 of this Article and in case the competent authority, through inspection, determines that the extended taxpayer has an increased payable tax amount of the extended tax periods. term). If the tax authority has already calculated the late payment interest (if any) for the tax dossiers subject to the extension as prescribed in this Decree, the tax authority shall make adjustments and not charge late payment interest.
5. Investors of capital construction works and work items with state budget capital, payments from state budget sources for capital construction works of capital-funded projects If ODA is subject to value added tax when carrying out payment procedures with the State Treasury, it must be enclosed with a notice that the tax authority has received the application for extension or the written request for extension with certification that it has been sent to the tax authority. of the contractor performing the work. The State Treasury shall base itself on the dossier sent by the investor to not deduct value added tax during the extension period. When the extension period expires, the contractor must pay the extended tax amount as prescribed."
Thus, the order and procedures for extension are specified as above.
Thư Viện Pháp Luật
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