Circular 156: Calculating the time limit to carry out tax administrative procedures in Vietnam

14:00, 10/11/2013

Recently, the Circular No. 156/2013/TT-BTC of was issued by the Ministry of Finance of Vietnam, providing guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government's Decree No. 83/2013/ND-CP.

According to Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, calculating the time limit to carry out tax administrative procedures is as follows:

cach tinh thoi han thuc hien thu tuc hanh chinh thue, thong tu 156/2013/TT-BTC

- If the time limit is expressed as "days”, it means continuous calendar days including days off.

- Where the time limit is expressed as "working days”, it means working days of state agencies, excluding days off.

- If the deadline is a specific date, the expiration date is the day after the stated day.

- If the deadline is a day off, the actual deadline shall be the day after the day off.

- The submission date is the day on which the tax authority receives the sufficient and valid documents.

Note: Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam applies to the administration of taxes prescribed in tax laws, fees and charges classified as government budget according to the laws on fees and charges, other revenues classified as government budget collected by domestic tax authorities.

View more details at Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from December 20, 2013.

Thu Ba

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