The form of application for the tax deferral in Vietnam

The form of application for the tax deferral in Vietnam (Image from the Internet)

According to the Appendix enclosed with Decree 41/2020/ND-CP stipulating the form of application for the tax deferral:

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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APPLICATION FOR TAX AND LAND RENT DEFERRAL

To: Tax authority of ………………….

[01] Taxpayer’s name: ...............................................................................................

[03] Address: …………………………………………………………………………………..

[04] Tel: ……………………………………………………………………………

[05] Name of tax agent (if any): ………………………………………………………………..

[07] Tax(es) that need deferring

a) □ VAT (for organizations)

b) □ Corporate income tax (for organizations)

c) □ VAT and personal income tax (for household and individual businesses)

d) □ Land rent (specify address of each plot of land eligible for land rent deferral)

- Plot 1: …………..

- Plot 2: …………..

….

[08] The taxpayer is:

I. A small enterprise/micro-enterprise

□ a) Small enterprise:

□ b) Micro-enterprise:

II. Enterprise/organization/household/individual operating in:

□ a) Agriculture, forestry, aquaculture;

□ b) Production and processing of food; □ c) Textiles; □ d) Garments; □ e) Manufacture of leather and leather products; □ f) Wood treatment and manufacture of products from wood, bamboo, rattan (except furniture); manufacture of products from straw and plaiting materials; □ g) Manufacture of paper products; □ h) Manufacture of rubber and plastic products; □ i) Manufacture of products from other non-metallic minerals; □ j) Metal production; □ k) Mechanical working; metal treating and coating; ; □ l) Manufacture of electronics, computers and optical products; □ m) Manufacture of automobiles and other motor vehicles; □ n) Furniture production;

□ p) Construction.

□ q) Transport and warehousing; □ r) Accommodation, food and drink; □ s) Education and training; □ t) Healthcare and social assistance; □ u) Real estate trading; □ v) Employment services; □ w) Travel agencies, tourism services and auxiliary tourism services;

□ x) Composing, art and entertainment; □ y) Library, archive, museum operation and other artistic activities; □ z) Sports and entertainment;

□ a1) Cinema;

□ b1) Manufacture of prioritized ancillary industry products;

□ c1) Manufacture of key mechanical products;

□ d1) Credit institution/Foreign Bank Branch;

I hereby declare that I am legally responsible for the truthfulness of information provided herein and that I will fully pay tax by the deferred deadline./.

Best regards!