Application Dossier for Extension of VAT, PIT, and SCT Payments Under the Latest Regulations: What Are the Components?
Amendment to Procedures for Extending the Payment of VAT, PIT, and SCT?
On February 6, 2023, the Ministry of Finance issued Decision 115/QD-BTC 2023 announcing the amended administrative procedures in the field of Tax under the management function of the Ministry of Finance.
In the mentioned document, the Ministry of Finance amends the procedures for extending tax payment deadlines in the following documents:
- Decree 32/2022/ND-CP dated May 21, 2022, from the Government of Vietnam regarding the extension of special consumption tax payment deadlines for domestically manufactured or assembled automobiles;
- Decree 34/2022/ND-CP dated May 28, 2022, from the Government of Vietnam regarding the extension of value-added tax, corporate income tax, personal income tax, and land rent payment deadlines in 2022;
- Circular 80/2021/TT-BTC dated September 29, 2021, from the Ministry of Finance.
What are the required documents for extending VAT, PIT, and SCT payment as per the latest regulations?
Procedure and Methods for Extending Tax Payment Deadlines?
According to the latest guidelines in the administrative procedures issued with Decision 115/QD-BTC 2023 on the procedure for extending tax payment deadlines as follows:
Step 1: The taxpayer eligible for a tax payment extension prepares and submits the dossier to the directly managing tax authority or the tax authority managing the collection.
Step 2: Tax authority receives the dossier:
- For dossiers submitted directly at the tax authority or sent via postal services, the tax authority officially receives, processes the dossier, and returns the result as per regulations.
- For dossiers submitted electronically, the reception, examination, and acceptance of tax dossiers are conducted by the tax authority through the electronic data processing system.
Regarding the submission methods, the applicant can choose from the following:
+ Submit directly at the tax authority's office;
+ Send through the postal services;
+ Send electronic dossiers to the tax authority via electronic transactions (General Department of Taxation's portal/ Authorized government agency’s portal or service providers T-VAN).
What documents are needed for extending VAT, PIT, and SCT payment?
The dossier for extending VAT, PIT, and SCT payment as guided in the administrative procedures issued with Decision 115/QD-BTC 2023 includes:
- Application for tax payment extension from the taxpayer.
- Depending on the case, the extension dossier must include the following additional documents:
(1) In cases of natural disasters, catastrophes, epidemics, fires, unexpected accidents, must have:
- Documents confirming the time and location of the occurrence by competent authorities (original or certified copies of the taxpayer);
- Documents determining the material damage value prepared by the taxpayer or the taxpayer's legal representative and held responsible for the accuracy of the data;
- Documents (original or certified copies of the taxpayer) regulating the obligation of organizations and individuals to compensate for the damage (if any);
- Related documents (original or certified copies of the taxpayer) related to compensation for damages (if any).
(2) In other force majeure cases, must have:
- Documents determining the material damage value prepared by the taxpayer or the taxpayer's legal representative and held responsible for the accuracy of the data;
- Documents determining the time and location of the force majeure event by competent authorities; documents proving that the taxpayer must stop or suspend production and business due to war, riots, or strikes causing the taxpayer to cease production and business (original or certified copies of the taxpayer);
- Documents proving the risk is not due to the taxpayer's subjective reason and the taxpayer lacks financial resources to pay the state budget in cases of damage due to unforeseen risks (original or certified copies of the taxpayer);
- Related documents (original or certified copies of the taxpayer) of the insurance agency pertaining to compensation (if any).
(3) In cases of relocation of production and business premises, must have:
- Decision from competent state agencies regarding the relocation of production and business premises for the taxpayer (original or certified copies of the taxpayer);
- Scheme or relocation plan, clearly indicating the schedule and progress of the relocation by the taxpayer (original or certified copies of the taxpayer).
+ Number of dossiers: 01 (set)
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