Procedures for extending the deadline for paying tax and land rent in 2022 should businesses, organizations, households and individuals know?
Procedures for extending the tax payment deadline according to the latest regulations?
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 agencies eligible for extension send an application for extension of tax payment and land rent (hereinafter referred to as an extension request) 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 together with this Decree for the tax authority to directly manage. once for the entire tax amount, land rent arising in tax periods 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 managing tax agency. 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 office after September 30, 2022, the tax payment 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 extended period shall be transferred to the state budget. If, after the extension period expires, through inspection and 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 Taxpayers must pay the outstanding tax, fines and late payment interest to the state budget.
4. Late payment interest will not be charged for the extended tax or land rent amount during the extended payment time limit (including the case where the taxpayer sends a 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 or examination, 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 the adjustment and shall not charge the 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 confirmation 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.”
Accordingly, taxpayers contact the tax authorities directly managing them to request an extension of the tax payment deadline in 2022. Taxpayers must submit a declaration requesting an extension of the time limit for paying tax and land rent. attached to this Decree to apply for an extension. If in the previous period, the taxpayer has filed tax returns for the tax periods arising in 2022, when submitting the declaration to request an extension of the time limit for paying tax and land rent, the taxpayer will be entitled to an extension. The deadline for tax payment for tax declaration periods arising in 2022 has been paid previously, provided that the taxpayer must submit a declaration requesting the extension to the tax authority directly managing it before September 30, 2022.
Thủ tục gia hạn thời hạn nộp thuế và tiền thuê đất năm 2022 mà doanh nghiệp, tổ chức, hộ gia đình và cá nhân kinh doanh cần phải biết?
From when will the regulations on extending the tax payment deadline come into effect?
Pursuant to Article 6 of Decree 34/2022/ND-CP stipulates as follows:
“Article 6. Organization of implementation and effect of implementation
1. This Decree takes effect from the date of signing and promulgation until the end of December 31, 2022.
2. After the extension period according to this Decree, the time limit for paying tax and land rent shall comply with current regulations.
3. The Ministry of Finance is responsible for directing, organizing the implementation and handling problems arising during the implementation of this Decree.
4. The State Bank of Vietnam is responsible for announcing the list of credit institutions and foreign bank branches participating in customer support so that the tax administration agency can extend the time limit for paying tax and land rent. as prescribed in Clause 5, Article 3 of this Decree.
5. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, presidents of People's Committees of provinces and centrally run cities and enterprises, organizations, households and business households Relevant individuals and individuals shall be responsible for the implementation of this Decree.”
Thus, the application of regulations on extending the tax payment deadline will take effect from May 28, 2022 and expire on January 1, 2023. After this Decree expires, the tax payment deadline will comply with current law provisions.
How is the application form for an extension of the time limit for paying tax and land rent?
The written request for extension of time limit for paying tax and land rent is made according to the Appendix issued together with Decree 34/2022/ND-CP as follows:
Download the application for extension of the deadline for paying tax and land rent here.
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