Title: From August 24, 2022, what documents are required for the tax payment extension application? How is the procedure for tax payment extension carried out?
What documents are required for tax payment deferral application?
Based on Section 1, Part II of the Procedures issued with Decision 1710/QD-BTC 2022, the documents required for the tax payment deferral process are as follows:
- A written request for tax payment deferral from the taxpayer using Form 01/GHAN, Appendix I issued with Circular 80/2021/TT-BTC.
- Documents pertaining to the scenarios where tax payment deferral is due to natural disasters, calamities, epidemics, fires, or unexpected accidents according to Point a, Clause 27, Article 3 of the Law on Tax Management 2019 or force majeure cases as per Clause 1, Article 3 of Decree 126/2020/ND-CP or cases of relocation of production or business entities according to Point b, Clause 1, Article 62 of the Law on Tax Management 2019.
To perform the tax payment deferral procedure, the taxpayer needs to prepare a written request for tax payment deferral. In addition, the taxpayer must base on the specific deferral scenario they fall into to prepare the additional documents as stipulated above.
Documents required for tax payment deferral from August 24, 2022? How to carry out tax payment deferral procedures?
What is the current procedure for tax payment deferral?
Based on Section 1, Part II of the Procedures issued with Decision 1710/QD-BTC 2022, the procedure for tax payment deferral is as follows:
- Step 1: The taxpayer eligible for tax payment deferral prepares and submits the dossier to the tax authority directly managing the taxpayer.
+ According to Decree 34/2022/ND-CP: Taxpayers directly declaring and paying taxes to the tax authority, who are eligible for deferral, submit the written request for tax payment deferral (hereinafter referred to as the Deferral Request) initially or to replace any erroneous submissions (via electronic method, directly to the tax authority, or through postal services) using the Form in the Appendix issued with this Decree to the tax authority directly managing the taxpayer for all deferred tax amounts in the tax periods eligible for deferral alongside the tax declaration dossier submission time as regulated by tax management law. If the Deferral Request is not submitted at the same time as the tax declaration dossier for the month (or quarter), the latest submission deadline is September 30, 2022.
+ According to Decree 32/2022/ND-CP: Taxpayers eligible for deferral submit the Deferral Request for special consumption tax payment deferral using the Form in the Appendix issued with Decree No. 32/2022/ND-CP dated May 21, 2022, to the tax authority directly managing the taxpayer for all deferred periods alongside the special consumption tax declaration dossier submission time as regulated by tax management law. If the Deferral Request is not submitted at the same time as the special consumption tax declaration dossier, the latest submission deadline is November 20, 2022.
- Step 2: The tax authority receives the taxpayer's dossier:
+ For dossiers submitted directly to the tax authority or sent via postal services, the tax authority handles and returns the result according to regulations. For tax payment deferrals under Decree 32/2022/ND-CP and Decree 34/2022/ND-CP, the tax authority does not need to return the results.
+ For dossiers submitted through electronic transactions, the tax authority receives, inspects, and processes the tax dossier via the electronic data processing system.
According to Decree 34/2022/ND-CP: If the taxpayer has amounts deferred in multiple jurisdictions managed by different tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting the information to send the Deferral Request to the relevant managing tax authorities.
Therefore, to perform the tax payment deferral procedure, the taxpayer must be eligible for tax payment deferral. The taxpayer prepares the dossier and sends it to the direct managing tax authority for the deferral process.
After the tax authority receives the taxpayer's dossier, they handle and return the results if the tax payment deferral dossier is submitted directly to the tax authority or through postal services.
For cases where the tax authority receives the tax payment deferral dossier via electronic transactions, they will perform the reception, inspection, and processing of the dossier via the electronic data processing system.
How can the tax payment deferral dossier be submitted?
Based on Section 1, Part II of the Procedures issued with Decision 1710/QD-BTC 2022, the methods for submitting the tax payment deferral dossier are as follows:
- Submit directly at the tax authority’s office;
- Or send via postal services;
- Or send the electronic dossiers to the tax authority through electronic transactions (the General Department of Taxation's electronic portal, the electronic portal of the competent state authority, or the service-providing organization T-VAN).
Taxpayers can perform the tax payment deferral procedure through 03 methods: submitting the tax payment deferral dossier directly at the tax authority, sending it via postal services, or sending the electronic dossier to the tax authority through electronic transactions.
Decision 1710/QD-BTC 2022 is effective from August 24, 2022.
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