May I ask, I want to apply for extension of tax payment for exported and imported goods, so what documents do I need to prepare? Ms. Nguyen Thuy Linh in Da Nang sent a question to LAWNET for support on April 02, 2020.
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LAWNET would like to answer Ms. Linh’s question as follows:
According to Clause 2 Article 135 of Circular No. 38/2015/TT-BTC amended by Clause 68 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam, application for tax deferral for exports and imports includes:
- Form No. 32/CVGHNT/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC: 01 original copy;
- In the cases mentioned in Point a Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:
- For cases of material damage, directly affecting production and business due to natural disasters, fires or unexpected accidents, additionally shall be submitted:
+ A written confirmation issued by the local competent authority (confirmation of the conflagration issued by the local fire department or the People’s Committee of the commune or a disaster management authority): 01 original copy. The confirmation must be issued within 30 days after the incident occurs;
+ The insurance contract or indemnity payment notice issued by the insurer (if the insurance contract does not cover tax compensation, it is required to have the insurer’s confirmation); the carrier’s agreement on compensation in case the damage is caused by the carrier: 01 photocopy.
- In case the operation has to be stopped due to relocation of production and business establishments at the request of competent state agencies, affecting production and business results, additionally shall be submitted:
+ A decision to withdraw the old business premises issued by a competent authority (unless the relocation is requested by the enterprise itself): 01 photocopy;
+ A written confirmation issued by the local government that the enterprise has to suspend its business operation because of relocation: 01 original copy;
+ Documents proving the damage directly caused by relocation of the business premises. The damage is determined according to the documents and relevant regulations of law, including: remaining value of factories, warehouses, machines and equipment in which investment cannot be recovered after dismantlement (cost minus depreciation), cost of dismantlement, cost of relocation and installation at the new premises (after deduction of withdrawal cost), payment to employees for work suspension (if any). Other complicated cases related to other fields, a confirmation issue day a professional agency is required: 01 original copy.
- In case of other special difficulties, additional documents and documents related to the inability to pay tax on time due to special objective difficulties must be submitted: 01 original copy.
Thus, Ms. Linh's tax payment extension dossier needs to have a written request for tax payment extension and depending on each specific case, Ms. Linh needs to submit additional documents mentioned above.
Nguyen Trinh
