The tax authority in Vietnam will bear the full responsibility when the functional department does not fully enter the tax extension application form, causing the taxpayer to not be extended?
Extension of tax payment deadline for value added tax in 2022?
Pursuant to the provisions of Clause 1, Article 4 of Decree 34/2022/ND-CP, stipulating the extension of the tax payment deadline for value added tax in 2022 as follows:
For value-added tax (except value-added tax at the import stage):
- Extension of the tax payment deadline for the arising value added tax payable (including the tax amount allocated to other provinces at the provincial level where the taxpayer is headquartered, the tax amount paid for each time of issuance); birth) of the tax period from March to August 2022 (for the case of monthly VAT declaration) and the first quarter and second quarter of 2022 (for the case of value added tax declaration). quarterly increase) of enterprises and organizations mentioned in Article 3 of this Decree. The extension period is 06 months for the value-added tax amount from March to May 2022 and the first quarter of 2022, the extension period is 05 months for the value-added tax amount of June 2022 and the second quarter of 2022, the extension period is 04 months for the value-added tax amount of July 2022, the extension time is 03 months for the value-added tax amount of August 2022. the deadline at this point is counted from the end of the time limit for payment of value added tax in accordance with the law on tax administration.
In case the taxpayer makes additional declarations to the tax declaration dossier of the extended tax period, leading to an increase in the payable value-added tax amount and sending it to the tax authority in Vietnam before the extended tax payment time limit expires, the tax amount extended, including the additional tax payable due to the additional declaration.
Enterprises and organizations eligible for the extension shall declare and submit monthly and quarterly value-added tax declarations in accordance with current law, but have not yet paid the payable value-added tax amount. born on the declared value-added tax return. The time limit for payment of value added tax of the month and quarter is extended as follows:
+ The deadline for paying value added tax of the tax period of March 2022 is October 20, 2022 at the latest.
+ The deadline for paying value added tax of the April 2022 tax period is November 20, 2022.
+ The deadline for paying value added tax of the tax period in May 2022 is December 20, 2022 at the latest.
+ The deadline for paying value added tax of the June 2022 tax period is December 20, 2022.
+ The deadline for paying value added tax of the tax period of July 2022 is December 20, 2022 at the latest.
+ The deadline for paying value added tax of the tax period of August 2022 is December 20, 2022 at the latest.
+ The deadline for paying value-added tax of the tax period of the first quarter of 2022 is October 30, 2022 at the latest.
+ The deadline for paying value added tax of the tax period of the second quarter of 2022 is December 31, 2022 at the latest.
- In case an enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units, they shall declare value-added tax separately with the tax authority in Vietnam directly managing the branch or affiliated unit. branches and affiliated units are also subject to the extension of payment of value added tax. 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, affiliated units are not subject to the extension of payment of value added tax.
Extension of tax payment deadline with corporate income tax and land rent in 2022?
Pursuant to the provisions of Clauses 2, 3, 4, 5, and 6, Article 4 of Decree 34/2022/ND-CP stipulating on extension of time limit for paying corporate income tax and land rent. 2022 as follows:
- For corporate income tax
+ 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 of 2022 of enterprises and organizations specified in Article 3 of this Decree. . 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.
+ In case an enterprise or organization mentioned in Article 3 of this Decree has branches and affiliated units, making a separate corporate income tax declaration with the tax authority in Vietnam 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 corporate income tax payment.
- For value-added tax, personal income tax of business households and individuals
Extension of time limit for payment of value-added tax and personal income tax for payable tax amounts arising in 2022 of business households and individuals operating in the economic sectors and fields mentioned in Clause 1 , Clauses 2 and 3, Article 3 of this Decree. Business households and individuals shall pay the extended tax amount in this Clause by December 30, 2022.
- For land rent
Extension of the time limit for paying land rent for 50% of the arising land rent payable in 2022 of enterprises, organizations, households, and individual business households that are subject to the provisions of Article 3 of this Decree. directly leased land by the State under a decision or contract of a competent state agency in the form of annual land rental payment. The extension period is 06 months from May 31, 2022 to November 30, 2022.
This regulation applies to enterprises, organizations, households, business households and individuals that have many decisions, direct land lease contracts of the State and many other business and production activities. including economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 3 of this Decree.
- In case an enterprise, organization, business household or business individual has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1, 2, and 2 of this Article. 3 and 5, Article 3 of this Decree, enterprises and organizations are entitled to an extension of the entire payable value-added tax and corporate income tax amounts; Business households and individuals are entitled to a full extension of the payable value-added tax and personal income tax under the guidance in this Decree.
- In case the last day of the extended tax payment deadline coincides with a prescribed holiday, the last day of the time limit is counted as the next working day of that holiday.
The tax authority in Vietnam will bear the full responsibility when the functional department does not fully enter the tax extension application form, causing the taxpayer to not be extended? (Image source: Internet)
What is the responsibility of the tax authority in Vietnam when not entering enough taxpayer information, causing the taxpayer to not be extended?
Pursuant to the guidance in Section 3 of Official Dispatch 2194/TCT-KK in 2022, guiding the responsibilities of tax authorities when not entering enough taxpayer information, making taxpayers not eligible for an extension is as follows:
“3. Receive and update information on the taxpayer's application for extension
a) Receive the taxpayer's request for extension
The taxpayer's written request for extension sent to the tax authority shall be checked for completeness and in accordance with the procedures specified in Clause 1, Article 5 of Decree No. 34/2002/ND-CP.
- For the extension application submitted electronically: After the taxpayer successfully submits the extension request, the electronic tax system (Etas, iCanhan) of the General Department of Taxation will return the receipt notice. Application for extension for taxpayers to know.
- For the renewal application form sent by post or submitted directly to the tax office: The "One-stop" department or the department that receives and returns the provincial inspection results is fully and in accordance with the procedures; record the QHS dossier on the TMS system; transfer the written request for extension to the assigned functional department for handling within the same day or the next working day at the latest.
b) Update information on the application for extension into the TMS . system
- For the renewal application submitted electronically: The electronic tax system automatically updates the information of the renewal application into the TMS system.
- The application for extension is sent by post or submitted directly to the tax office;
+ The assigned functional department is responsible for updating the information on the application for extension of the TMS system within the same day or at the latest the next working day.
+ In case due to an error of the application, the application for extension is not recorded in the TMS system, the Tax Department is requested to report in writing to the General Department of Taxation for guidance and handling.
Note: In case the application for extension of tax payment has been sent to the tax office by post or directly at the tax office) but the functional department assigned to handle it does not fully enter the application for extension into the system. If the TMS system leads to taxpayers not being able to renew, the tax authority is fully responsible.
- At the tax authority directly managing the taxpayer, the updating of information on the taxpayer's application for extension into the TMS system must be complete and timely for the TMS system to support automatic renewal. or transferring information to request an extension, there are relevant tariffs.”
Thus, in the case that the application for extension of the tax period has been sent to the tax agency by post or directly at the tax office) but the functional department assigned to handle it does not fully enter the application for extension into the tax office. If the TMS system leads to the taxpayer not being able to renew, the tax authority in Vietnam is fully responsible
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