Upgrade online tax payment in Vietnam applications to support taxpayers to prepare and submit the land rent extension for 2022 electronically?
- Deadline for submission and content of application for extension of tax payment in Vietnam and land rent payment in 2022?
- Who is eligible for the extension to pay tax payment in Vietnam and land rent in 2022?
- Create all favorable conditions for taxpayers to pay tax and land rent in 2022 by electronic method?
Deadline for submission and content of application for extension of tax payment in Vietnam and land rent payment in 2022?
Pursuant to the guidance in Section 2 of Official Dispatch 2194/TCT-KK in 2022, guiding the submission deadline and the content of the request for extension of tax and land rent payment in 2022, accordingly:
- The deadline for taxpayers to send a written request for extension of payment of tax and land rent in 2022 is September 30, 2022.
- Contents of instructions for making a request for extension are in Appendix 1 attached to this official letter.
Who is eligible for the extension to pay tax payment in Vietnam and land rent in 2022?
Pursuant to the provisions of Article 3 of Decree 34/2022/ND-CP stipulating on subjects eligible for extension to pay tax and land rent in 2022, including:
- Enterprises, organizations, households, business households and individuals engaged in production activities in the following economic sectors:
+ Agriculture, forestry and fishery;
+ Producing and processing food; weaving; production of costumes; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; production of paper and paper products; manufacturing products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles; manufacture beds, cabinets, tables and chairs;
+ Construction;
+ Publishing activities; cinematographic activities, television program production, sound recording and music publishing;
+ Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements or contracts);
+ Manufacture of beverages; print, copy records of all kinds; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); manufacture of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment;
+ Drainage and waste water treatment.
- Enterprises, organizations, households, business households and individuals doing business in the following economic sectors:
+ Transport and warehouse; accommodation and catering services; education and training; health and social assistance activities; real estate business;
+ Labor and employment service activities; activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;
+ Creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;
+ Radio and television activities; computer programming, consulting services and other computer-related activities; information service activities;
+ Service activities to support mining.
The list of economic sectors mentioned in Clauses 1 and 2 of this Article is determined according to Decision No. 27/2018/QD-TTg dated July 6, 2018 of the Prime Minister on promulgating the system of economic sectors in Vietnam.
Economic sub-sectors according to Appendix I issued together with Decision No. 27/2018/QD-TTg include 5 levels and the identification of economic sectors is applied according to the following principles: In case the name of the economic sector is mentioned in Clause 1 and Clause 2 of this Article belongs to a level 1 industry, the economic sector to which the extension is applied includes all economic sectors of the 2nd, 3rd, 4th, and 5th levels of the level 1 branches; in the case of a level 2 industry, the economic sector to which the extension is applied includes all economic sectors of the 3rd, 4th and 5th levels of the 2nd grade; in the case of a level 3 industry, the economic sector to which the extension is applied includes all economic sectors of the 4th, 5th and 5th levels of the 3rd grade; in the case of a level 4 industry, the economic sector to which the extension is applied includes all economic sectors under the classification 5 of the level 4 industry.
- Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products prioritized for development; key mechanical products.
Supporting industry products prioritized for development are determined according to the Government's Decree No. 111/2015/ND-CP dated November 3, 2015 on the development of supporting industries; Key mechanical products are identified according to Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister approving the Strategy for development of Vietnam's mechanical industry to 2025, with a vision to 2035.
- Small and micro enterprises are defined according to the provisions of the Law on Supporting Small and Medium Enterprises in 2017 and the Government's Decree No. 80/2021/ND-CP dated August 26, 2021 detailing a number of Article of the Law on Supporting Small and Medium Enterprises.
- Credit institutions, foreign bank branches implement solutions to support customers being businesses, organizations and individuals affected by the Covid-19 epidemic in accordance with regulations of the State Bank of Vietnam.
The economic sector or field of an enterprise, organization, household, business household or individual specified in Clauses 1, 2 and 3 of this Article is the industry or field in which the enterprise, organization, households, business households, and business individuals that have production and business activities and generate revenue in 2021 or 2022.
Upgrade online tax payment in Vietnam applications to support taxpayers to prepare and submit the land rent extension for 2022 electronically? (Image source: Internet)
Create all favorable conditions for taxpayers to pay tax and land rent in 2022 by electronic method?
Pursuant to the guidance in Section 2 of Official Letter 2194/TCT-KK in 2022, instructing taxpayers to submit an application for extension as follows:
“The General Department of Taxation has upgraded the following applications: ETax 2.2.2, iCaNhan 3.2.8, iTaxViewer 1.9.6, HTKK 4.8.5, TMS 5.48, to assist taxpayers in making and submitting a request for extension of tax payment in Vietnam and payment. land rent in 2022 by electronic method. The General Department of Taxation proposes the tax authorities to propagate, support, focus on guiding and create all favorable conditions for taxpayers to update the appropriate application versions, use the application to make and submit the application form. electronic extension. For taxpayers who are business households and individuals who do not have an electronic tax account, the tax authority shall guide taxpayers to register an account on the National Public Service Portal and submit an application for tax payment in Vietnam. term through the National Public Service Portal after the upgrade notice of the General Department of Taxation.
In case the taxpayer is unable to submit the application for extension electronically, the tax authority shall guide the taxpayer to send it by post or receive the application for extension and submit it directly at the office of the tax authority. tax according to the current process of receiving tax records.”
Thus, the electronic method is the preferred method for taxpayers to submit a paper to extend the payment of tax and land rent in 2022.
In addition, if it is not possible to pay electronically, the tax authority will guide the taxpayer to send it by post or receive the application for extension of payment directly at the tax office's office according to the receiving process. current tax records.
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