What is the latest application form for tax deferral (Form 01/GHAN) in 2024 in Vietnam?

What is the latest application form for tax deferral (Form 01/GHAN) in 2024 in Vietnam?

In form 01/GHAN issued with Circular 80/2021/TT-BTC, there is a sample form for requesting tax deferral.

See detailed tax deferral request form (Form 01/GHAN) here

How many days is the tax payment extension period?

In Article 46 of the Law on Tax Administration 2019, there are regulations on deadline extension as follows:

Deadline extension

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.

Thus, the maximum tax payment extension period is no more than 30 days for submitting monthly, quarterly, annual declarations, and declaration upon tax incurrence.

No more than 60 days for submitting tax finalization declaration documents from the expiration date of the tax declaration submission deadline.

Taxpayers must send to the tax authority a written request for extension of tax filing deadline before the tax declaration deadline expires, clearly stating the reason for the extension request with confirmation from the issuing People's Committee or Police of the commune, ward or town where the extension occurs due to natural disasters, disasters, epidemics, fires or unexpected accidents.

What is the latest application form for tax deferral (Form 01/GHAN) in 2024 in Vietnam? (Image from the Internet)

What does tax declaration dossier of taxes that are declared and paid every time they are incurred in Vietnam include?

In Article 43 of the Law on Tax Administration 2019, there are regulations on tax declaration as follows:

Tax declaration

1. The tax declaration dossier of taxes that are declared and paid monthly is the monthly tax return.

2. The tax declaration dossier of taxes that are declared and paid quarterly is the quarterly tax return.

3. The tax declaration dossier of taxes that are declared and paid annually is:

a) The annual tax declaration dossier, which consists of the annual tax return and other documents relevant to the tax payable; or

b) The terminal tax declaration dossier, which consists of the annual tax statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax statement.

4. The tax declaration dossier of taxes that are declared and paid every time they are incurred consists of:

a) The tax return;

b) Invoices, contracts and other documents relevant to the tax liability as prescribed by law.

5. Customs dossiers of exports and imports specified by the Law on Customs shall be used as tax declaration dossiers.

6. The tax declaration dossier upon shutdown, contract termination, business conversion or business re-arrangement consists of:

a) The terminal tax return;

b) The financial statement up to the time of shutdown, contract termination, business conversion or business re-arrangement;

c) Other documents relevant to tax statement.

 

....

Thus, tax declaration documents for taxes declared and paid each time tax obligations arise include:

- Tax return;

- Invoices, contracts and other documents related to tax obligations according to the provisions of law.

Best regards!