Cases for Tax Payment Extension for Export and Import Goods

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The Editorial Board of THU KY LUAT addresses Ms. Ngoc Anh’s question as follows:

According to Clause 1, Article 135 of Circular 38/2015/TT-BTC, as amended by Clause 68, Article 1 of Circular 39/2018/TT-BTC, taxpayers may be considered for an extension of the tax payment deadline, late payment interest, or fines in cases specified in Clause 1, Article 31 of Decree 83/2013/ND-CP, as amended and supplemented by Clause 8, Article 5 of Decree 12/2015/ND-CP. Specifically:

- Incurring material damage affecting production and business activities due to natural disasters, fire incidents, or unexpected accidents;

Material damage includes losses in taxpayer's assets, calculable in monetary terms such as: machinery, equipment, means of transport, materials, goods, factories, office buildings, cash, valuable papers equivalent to money.

- Being forced to stop operations due to relocation of production and business establishments at the request of competent state agencies affecting production and business results;

- Being unable to pay taxes on time in cases where imported materials or supplies for manufacturing export goods have a production or inventory cycle longer than 275 days or when the customer cancels the contract or delays the delivery time;

- Encountering other special difficulties.

Therefore, in any of these four cases, taxpayers may submit an Official Dispatch requesting an extension of tax payment, late payment interest, or fines along with supplementary documents specific to each case to be considered for an extension.

Nguyen Trinh

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