What are procedures for extension of submission of tax declaration dossier in Vietnam?

What are procedures for extension of submission of tax declaration dossier in Vietnam?

According to the latest regulations, what are procedures for extension of submission of tax declaration dossier in Vietnam?

Answer:

Pursuant to Article 46 of the Law on Tax Administration in 2019 stipulating as follows:

1. In case a taxpayer is unable to submit the tax declaration dossier by the deadline due to a natural disaster, epidemic, fire or accident, the head of the supervisory tax authority will consider extending the deadline for submission.

2. The deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.

3. The taxpayer shall send a written request for deadline extension to the tax authority before the deadline, provide explanation and confirmation by the People’s Committee or police authority of the commune in which the event mentioned in Clause 1 of this Article occurred.

4. Within 03 working days from the day on which the taxpayer’s request is received, the tax authority shall inform the taxpayer in writing of whether such request is granted.

Above are procedures for extension of submission of tax declaration dossier in Vietnam.

Which authorities shall receive tax declaration dossier in Vietnam?

According to the latest regulations, which authorities shall receive tax declaration dossier in Vietnam?

Answer:

Pursuant to Article 45 of the Law on Tax Administration in 2019 stipulating receiving authorities as follows:

1. Taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.

2. Receiving authorities of tax declaration dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.

3. Receiving authorities of customs dossiers of exports and imports are specified by the Law on Customs.

4. The Government shall specify receiving authorities of tax declaration dossiers submitted by:

a) A taxpayer who has more than one business activities;

b) A taxpayer who is running business in more than one administrative division; tax declared upon incurrence

c) Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;

d) Taxpayers who have to complete their own personal income tax returns;

dd) Taxpayers who declare tax electronically, and other cases.

What is the time limit for extension of submission of tax declaration dossier in Vietnam?

Hello Lawnet. What is the time limit for extension of submission of tax declaration dossier in Vietnam? Thank you!

Answer:

Pursuant to Article 46 of the Law on Tax Administration in 2019 stipulating as follows:

- In case a taxpayer is unable to submit the tax declaration dossier by the deadline due to a natural disaster, epidemic, fire or accident, the head of the supervisory tax authority will consider extending the deadline for submission.

- The deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.

As regulations above, the time limit for extension of submission of tax declaration dossier in Vietnam shall not exceed 30 days.

Best regards!