Decree 91/2022/ND-CP: Additional cases where taxpayer is not required to declare tax in Vietnam

Decree 91/2022/ND-CP: Additional cases where taxpayer is not required to declare tax in Vietnam (Internet image)

The Government issued Decree 91/2022/ND-CP dated October 30, 2022 amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. In there:

Additional cases where taxpayer is not required to declare tax in Vietnam

According to Clause 2, Article 1 of Decree 91/2022/ND-CP (added point e, Clause 3, Article 7 of Decree 126/2020/ND-CP), the declarant of personal income tax is the income payer, declares personal income tax monthly or quarterly, and does not deduct personal income tax in the same month or quarter.

In addition, Clause 3, Article 7 of Decree 126/2020/ND-CP also stipulates that a taxpayer is not required to declare tax in the following cases:

- The taxpayer only has business operations that are not subject to any tax.

- The taxpayer is an individual earning tax-free income as prescribed by personal income tax laws and Point b Clause 2 Article 79 of the Law on Tax administration, except individuals that receive real estate as inheritance or gift and individuals that transfer real estate.

- An enterprise that only exports is not required to declare VAT.

- The taxpayer’s business suspension is suspended as prescribed in Article 4 of Decree 126/2020/ND-CP.

- The taxpayer applies for TIN invalidation, except termination of business operation, contract or business rearrangement prescribed in Clause 4 Article 44 of the Law on Tax administration.

Additional subjects responsible for providing information about relevant organizations and individuals to tax authorities in Vietnam

Specifically, Clause 7, Article 1 of Decree 91/2022/ND-CP adds an object regarding responsibility of relevant organizations and individuals to provide information. Responsibility of relevant organizations and individuals to provide information is stipulated as follows:

- Providers of tax and accounting services; export and import trustees; persons authorized to pay tax on behalf of taxpayers, tax payment guarantors; independent audit companies shall provide information about their agreements with the taxpayers and documents as the basis for determination of tax obligations as prescribed by the Law on Tax administration and relevant laws when requested in writing by tax authorities.

- Organizations and individuals that are business partners or customers of taxpayers shall provide information about the taxpayers in accordance with the Law on Tax administration and relevant laws when requested in writing by tax authorities.

- Vietnam Chamber of Commerce and Industry shall provide monthly information about issuance of Certificates of Origin to exports of Vietnam by the 5th of the next month.

- Income payers shall provide information about paid income and deducted tax when preparing annual tax finalization dossiers or requested by tax authorities.

- Competent authorities shall provide information before auction of imported goods that are exempt from tax or not subject to tax for customs authorities, which will impose tax liability.

- Other organizations and individuals shall provide information in accordance with the Law on Tax administration and relevant laws.

- When the tax authority makes a written request for information, the requested party shall provide the information within 10 days from the receipt of such request.

- Organizations that are established and operating under Vietnam's law and own e-commerce platforms shall provide tax authorities with full, accurate and timely information about traders, organizations and individuals whose goods or services are entirely or partially traded on their e-commerce platforms, including:

+ Sellers' names;

+ Taxpayer identification numbers, ID numbers or passport numbers, addresses, phone numbers;

+ Revenue from online orders.

Information shall be provided electronically every quarter by the last day of the first month of the succeeding quarter via the web portal of General Department of Taxation in the format announced by General Department of Taxation

Decree 91/2022/ND-CP takes effect from the date of signing.

Nhu Mai

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