Amendments to administrative procedures on extension of payment of VAT, PIT, and SCT in Vietnam

Tran Thanh Rin

14:35, 01/03/2023

Below is the content mentioned in Decision 115/QD-BTC dated February 6, 2023 on the announcement of revised administrative procedures in the tax field under the management function of the Ministry of Finance of Vietnam.

Specifically, Vietnam's Decision 115/QD-BTC amends administrative procedures on the extension of payment of VAT, PIT and SCT in the following documents: Vietnam's Decree 32/2022/ND-CP; Decree 34/2022/ND-CP and Circular 80/2021/TT-BTC.

At that time, the order and procedures for extending the payment of VAT, PIT and SCT shall be carried out as follows:

- Step 1: Taxpayers eligible for tax payment extensions make a dossier and send it to the tax authority directly managing the revenue.

- Step 2: The tax authority receives:

+ In case the dossier is submitted directly to the tax office by mail, the tax official shall receive and process the dossier and return the results as prescribed.

+ In case the dossier is submitted through an electronic transaction, the receipt, inspection, and acceptance of the tax file shall be carried out by the tax authority through the electronic data processing system.

In this case, the taxpayer must strictly and fully comply with the regulations and conditions for conducting electronic transactions in the tax field in Vietnam's Circular 19/2021/TT-BTC.

Vietnam's Decision 115/QD-BTC takes effect from February 6, 2023 and replaces Decision 1710/QD-BTC in 2022.

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