The temporarily paid tax amount of 4 quarters must not be less than 80% of the payable amount according to the annual finalization

That is one of the important amendments of the Decree supplementing a number of articles of Decree 126 (Decree 126) detailing a number of articles of the Law on Tax Administration and Decree No. 123/2020/ND-CP ( Decree No. 123/2020/ND-CP). Decree 123) of the Government on invoices and vouchers.

The tax declaration and payment will be more clearly defined about the content of information to be provided.

It is necessary to amend Decree 126 and Decree 123

The Ministry of Finance said that, in order to create favorable conditions for tax declaration, remove difficulties in temporary payment of CIT, and help enterprises (enterprises) rest assured to resume production and business, the Ministry of Finance is working to consult ministries, branches and business associations on the draft Decree amending and supplementing a number of articles of  Decree 126  and  Decree 123 . On that basis, the Ministry of Finance will summarize and submit to the Government.

Specifically, on the responsibilities of the owner of an e-commerce trading floor (e-commerce) in declaring and paying taxes and providing information to tax authorities. In  Decree No. 85/2021/ND-CP  (ND 85) supplementing regulations to strengthen the responsibility of the owner of an e-commerce trading floor, including regulations that the owner of an e-commerce trading floor is responsible for notifying Tax obligations as prescribed by Vietnamese law of foreign sellers when participating in e-commerce trading floor.

Regarding tax declaration on behalf of, tax payment on behalf of has been quite fully regulated in Clause 5, Article 7 of  Decree 126 . However, there is no regulation on the responsibility of the owner of an e-commerce trading floor as prescribed in  Decree 85 . Therefore, it is necessary to supplement the Decree on tax administration to be consistent with and consistent with Decree 85 on e-commerce.

Regarding the responsibility of providing information of relevant organizations and individuals, Clause 2, Article 27 of  Decree 126  stipulates the responsibility of providing information of relevant organizations and individuals. However, for organizations and individuals providing e-commerce services who are the owners of e-commerce trading floors, there are still no clear regulations on the content of information to be provided, the form and frequency of information provision. Meanwhile, the information provided by the owner of the e-commerce trading floor is important and necessary for tax management for organizations and individuals selling goods and services through the e-commerce trading floor.

Regarding regulations on temporary payment of CIT, temporary payment of remaining after-tax profits after setting aside funds. At Points b, c, g, Clause 6, Article 8 of  Decree 126  , enterprises must temporarily pay CIT, temporarily pay the remaining after-tax profits after setting aside funds for the first 3 quarters of the tax year. more than 75% of the CIT amount, the remaining after-tax profit after setting up the payable funds according to the annual finalization.

If the total temporarily paid amount of the first 3 quarters of the year is lower than 75% of the payable tax amount for the whole year, the enterprise will be charged a late payment interest based on the CIT amount, the remaining after-tax profit after setting aside the payment funds. from the day following the last day of the time limit for temporary payment of corporate income tax of the third quarter to the date of payment of the outstanding tax amount into the state budget.

To comply with the above provisions, by the deadline for temporary payment of CIT in the third quarter, enterprises need to estimate the payable CIT amount of the whole year as a basis to determine the temporarily paid tax amount of the first 3 quarters of the year. Asking businesses to estimate the tax payable for the whole year while there are still 2 months to end the year is not reasonable in terms of time, so it has not really created favorable conditions for taxpayers.

The Law on Tax Administration No. 38/2019/QH14 stipulates   the deadline for submitting tax declaration dossiers, the time limit for tax payment, the time limit for the tax administration agency to handle the dossier, and the validity period of the decision on enforcement. Administrative decisions on tax administration are calculated according to calendar days.

But in reality, there is a case that the last day of the above deadlines is a weekend or a public holiday and there is no regulation on this issue in Decree 126, leading to tax authorities and taxpayers facing problems. in implementation.

Decree 123 of   the Government on invoices and vouchers takes effect from July 1, 2022. In which, there are regulations to encourage agencies, organizations and individuals that meet the conditions on information technology infrastructure to apply regulations on electronic invoices and documents before July 1, 2022.

In the Appendix issued together with  Decree 123  , there is also the form No. 01/TB-SSDT Notice on the receipt and result of handling the e-invoice that has been made with errors, which contains the provisions "Digital signature of the head of the tax authority". ".

However, through the practice of implementing e-invoices, in 6 provinces and cities in recent years, the volume of incorrect invoices that taxpayers have notified to tax authorities is quite a lot. For the case of errors discovered by the taxpayer himself, the fact that the head of the tax authority must personally sign to give feedback on the fact that the tax authority has received the Notice of E-Invoice with errors for each case makes it difficult for him or her to make any mistakes. The processing takes a long time, increases the workload at the tax office and is not convenient for taxpayers.

Amendment of regulations on tax administration for e-commerce trading floors to enhance the responsibility of owners.

Some new points in the Draft Decree

To overcome this problem, the Draft Decree clearly stipulates the responsibility of tax declaration and payment of the owner of the e-commerce trading floor. Accordingly, the draft stipulates the responsibilities of the owner of an e-commerce trading floor when consuming goods through online ordering on his or her exchange, the floor owner must represent the seller as an individual (including both domestic and foreign) to declare and pay taxes on goods and services sold through the exchange.

For e-commerce trading floors that sell goods without the online ordering function, the owner of the e-commerce trading floor shall declare and pay tax on behalf of the seller who is an individual on the basis of authorization according to the civil law. between the goods owner and the floor owner.

Regarding the responsibility of the owner of the e-commerce trading floor in providing information to the tax authority, the draft supplementary clause 8 Article 27  ND 126  stipulates the responsibility of providing information of the owner of the exchange. E-commerce for the information that the floor can provide to serve the management. Information is provided automatically, online, with a frequency of quarterly.

Regarding regulations on temporary payment of CIT, provisional payment of remaining after-tax profits after setting aside funds, the draft Decree has revised the provisions at Points b, c, and g, Clause 6, Article 8 of  Decree 126  towards total The remaining amount of CIT and profit after tax after setting up the temporarily paid funds of 4 quarters must not be less than 80% of the payable amount according to the annual finalization. In case the taxpayer fails to pay the tax, the late payment interest must be paid from the day following the last day of the time limit for temporary payment of the fourth quarter corporate income tax to the date of paying the outstanding tax amount into the state budget.

Abolish the regulation on violations of the time limit for dividend and profit distribution specified at Point c, Clause 6, Article 8 of  Decree 126 .

Regarding the case that the last day of the time limit is a weekend or a public holiday, the draft has added Clause 3, Article 42 of  Decree 126  , providing for the case that the last day of the deadline for submitting tax declaration dossiers, the tax payment deadline is . Accordingly, if the time limit for tax administration agencies to handle dossiers and the time limit for enforcement coincides with a holiday, the last day of the time limit shall be counted as the working day immediately following the day off.

Lan Trung

Source: Cổng thông tin điện tử Tổng cục Thuế

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