General Department of Taxation of Vietnam issues Official Telegram on dissemination and implementation of Decree 91/2022/ND-CP

Hello Ms., Lawnet would like to address your concerns as follows:

On October 30, 2022, the General Director of the General Department of Taxation of Vietnam issued Official Telegram 13/OD-GDT to implement Decree 91/2022/ND-CP (amending and supplementing several provisions of Decree 126/2020/ND-CP). This Official Telegram was sent to the Tax Departments of provinces and central-affiliated cities; Departments, Units under and affiliated with the General Department of Taxation.

The Government of Vietnam issued Decree 91/2022/ND-CP to amend and supplement several provisions of Decree 126/2020/ND-CP, which details several articles of the Law on Tax Administration.

The General Department of Taxation of Vietnam requires the Tax Departments of provinces and central-affiliated cities to study, disseminate, and inform taxpayers in their respective areas to promptly implement Decree 91/2022/ND-CP.

The contents amended and supplemented in Decree 91/2022/ND-CP include:

- Regarding personal income tax declaration for organizations and individuals that do not incur personal income tax withholding;

- Regarding the responsibility of organizations established and operating under Vietnamese law that are the owners of e-commerce platforms to provide information of merchants, organizations, and individuals trading goods and services on the e-commerce platform to tax authorities;

- Regarding the regulations on provisional corporate income tax payment, provisional payment of after-tax profits remaining after the establishment of funds;

- Regarding the submission of environmental protection tax declaration dossiers for domestically extracted coal;

- Regarding cases where the last day of the deadline falls on weekends or public holidays;

- Regarding the timing of tax declaration and payment on behalf of individuals receiving dividends or bonuses in securities;

- Amending the Notice of invoice usage suspension according to Form No. 04-1/CC issued together with Decree 126/2020/ND-CP.

- Decree 91/2022/ND-CP takes effect from October 30, 2022;

- The provisions of Clauses 3, 4, 5, Article 1 of Decree 91 apply from the 2021 tax period.

Sincerely!

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