According to the Official Dispatch, procedures for submitting a request for an extension of tax and land rent payment in 2021 in Vietnam are as follows:
- The General Department of Taxation of Vietnam has upgraded electronic tax applications (Etax 1.9.0, iCaNhan 3.0.4, Itaxviewer 1.7.5, Support declaration 4.5.7) to assist taxpayers in preparing and sending the Request for Extension electronically.
- The tax authority shall guide and create all favorable conditions for taxpayers to update the appropriate application versions to make and submit an application for extension electronically.
- Households and individuals that do not have an electronic tax account, the tax authority shall guide them to register an account on Vietnam's National Public Service Portal and send the renewal application through the National Public Service Portal when there is an upgrade notice from the General Department of Taxation of Vietnam.
- If the application cannot be submitted electronically, the taxpayer shall send it by post or submit it directly at the tax office's office according to current procedures.
Note: the deadline for submitting the Application Form is July 30, 2021.
Official Disptach 1495/TCT-KK issued on May 13, 2021.
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