Form 01/GHAN: Application for Tax Payment Extension. In which cases is the taxpayer granted an extension for tax payment?
Form 01/GHAN Request for Extension of Tax Payment?
The Request for Extension of Tax Payment form is used by taxpayers to request an extension of tax payment deadlines in accordance with the law. Based on Form 01/GHAN Appendix 1 Catalog of forms issued together with Circular 80/2021/TT-BTC stipulating the form for the request for extension of tax payment.
Download Form 01/GHAN Request for Extension of Tax Payment
Form 01/GHAN Request for Extension of Tax Payment? Under what circumstances can taxpayers be granted an extension of tax payment? (Image from the Internet)
Under what circumstances can taxpayers be granted an extension of tax payment?
Based on Article 62 of the Tax Administration Law 2019 stipulating the extension of tax payment:
Extension of Tax Payment
- The extension of tax payment shall be considered based on the request of the taxpayer under one of the following circumstances:
a) Suffered material damage, causing a direct impact on production and business due to force majeure circumstances as stipulated in Clause 27, Article 3 of this Law;
b) Must suspend operations due to relocation of production and business establishments as required by a competent authority, which affects production and business results.
Taxpayers under the circumstances eligible for tax payment extension as stipulated in Clause 1 of this Article shall be granted an extension for part or all of the payable tax amount.
The duration for the tax payment extension is stipulated as follows:
a) Not more than 02 years from the tax payment deadline for the case stipulated in point a of Clause 1 of this Article;
b) Not more than 01 year from the tax payment deadline for the case stipulated in point b of Clause 1 of this Article.
Taxpayers will not be penalized and will not have to pay late payment interest on the overdue tax amount during the extension period.
The head of the tax administration agency that directly manages the taxpayer shall base on the extension request dossier to decide the tax amount to be extended and the duration of the tax payment extension.
Based on Article 63 of the Tax Administration Law 2019 stipulating the extension of tax payment under special circumstances:
Extension of Tax Payment Under Special Circumstances
the Government of Vietnam shall decide on the extension of tax payment for specific subjects, industries, and business professions facing special difficulties from time to time. The extension of tax payment shall not lead to adjustments of state budget estimate approved by the National Assembly.
As such, taxpayers can be granted an extension of tax payment in the following cases:
[1] Based on the taxpayer's request
- Suffered material damage, causing a direct impact on production and business due to the following force majeure circumstances:
+ The taxpayer suffered material damage due to natural disasters, disasters, epidemics, fires, unexpected accidents
+ Other force majeure cases as prescribed by the Government of Vietnam.
- Must suspend operations due to the relocation of production and business establishments as required by a competent authority, which affects production and business results.
Moreover, taxpayers eligible for a tax payment extension can be granted an extension for part or all of the payable tax amount.
[2] the Government of Vietnam's decision on the tax payment extension
the Government of Vietnam shall decide on the extension of tax payment for specific subjects, industries, and business professions facing special difficulties from time to time.
*Note: Taxpayers will not be penalized and will not have to pay late payment interest on the overdue tax amount during the extension period.
What is the duration for the tax payment extension?
Based on Clause 3, Article 62 of the Tax Administration Law 2019 stipulating the extension of tax payment:
Extension of Tax Payment
...
3. The duration for the tax payment extension is stipulated as follows:
a) Not more than 02 years from the tax payment deadline for the case stipulated in point a of Clause 1 of this Article;
b) Not more than 01 year from the tax payment deadline for the case stipulated in point b of Clause 1 of this Article.
...
As such, the duration for the tax payment extension is stipulated as follows:
- Not more than 02 years from the tax payment deadline for taxpayers who suffered material damage causing a direct impact on production and business due to force majeure circumstances.
- Not more than 01 year from the tax payment deadline for taxpayers who must suspend operations due to the relocation of production and business establishments as required by a competent authority, which affects production and business results.
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