Recently, the Ministry of Finance issued Circular 06/2021/TT-BTC guiding the implementation of a number of articles of Law on Tax Administration 2019 on tax management for exported and imported goods in Vietnam.
Article table of contents
Detailed instructions on documents, orders, and procedures for tax payment extensions in Vietnam (Internet image)
The components of the tax payment extension application are recorded in Article 11 of Circular 06/2021/TT-BTC. Specifically, this dossier is made according to the provisions of Clause 2 of Article 64 of the Law on Tax Administration 2019, including:
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No |
Documents |
Number of copies |
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|
1 |
Official dispatch requesting tax payment extension according to Form No. 02/TXNK Appendix I issued with this Circular |
01 original copy |
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|
2 |
Documents attached to the official letter requesting extension of tax payment in the following cases:
Suffering material damage, directly affecting production and business due to force majeure.
(According to Point a, Clause 1, Article 62 of the Law on Tax Administration) |
Documents and records confirming the cause of damage from the authorities in the area where the damage occurred |
- Written confirmation from one of the following agencies that natural disasters, disasters, epidemics, or unexpected accidents cause physical damage and directly affect production and business; - Commune, ward and town police agencies; - People's Committee of commune, ward and town; - Industrial Park Management Board, Export Processing Zone, Economic Zone, Border Gate Management Board, Airport Authority, Maritime Port Authority where the force majeure event occurs. |
01 original copy |
|
Minutes of confirmation of the fire from the local fire prevention and fighting police agency where the fire occurred. |
01 original copy |
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In cases of force majeure difficulties arising from war, riots, strikes that require suspension or cessation of production, business activities, or risks not attributable to the subjective responsibilities of the taxpayer as specified in Article 3, Clause 1 of Decree 126/2020/ND-CP, the taxpayer must submit documentation to prove the force majeure difficulties leading to the inability to pay taxes, pay late, or pay penalties on time. |
01 photocopy with confirmation stamp of the agency requesting tax payment extension |
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Insurance contract, notice of compensation payment from the insured organization (if any), in case the insurance contract does not include tax compensation content, confirmation from the insurance organization must be required; contract or minutes of compensation agreement of the carrier in case of loss caused by the carrier (if any). |
01 photocopy with confirmation stamp of the agency requesting tax payment extension. |
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3 |
Documents attached to the official letter requesting extension of tax payment in the following cases:
Having to stop operating due to relocation of production and business facilities at the request of competent authorities, affecting production and business results.
(According to point b, clause 1, Article 62 of the Law on Tax Administration) |
Decision to revoke production and business locations of the competent state agency for the old production location of the enterprise (Except for relocation of production and business locations according to the business's request). |
01 photocopy with confirmation stamp of the agency requesting tax payment extension. |
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|
Written confirmation from the local government that the enterprise must stop production and business due to relocation. |
01 original copy |
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Documents proving the extent of direct damage caused by having to move the business location. |
01 original copy |
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Place of submission: The tax management agency directly managing the enterprise:
- Department of Taxation:
- State-owned enterprises.
- Foreign-invested companies;
- BOT, BTO, BT enterprises established to design, build, operate, manage projects and execute other projects according to regulations of law on investment;
- Central enterprises doing bookkeeping for the whole sector, Enterprises operating in multiple provinces (hydropower, postal and telecommunications services, infrastructural development, etc.); large-scale enterprises; enterprises whose revenues are distributed to multiple provinces or districts;
- Enterprises engaged in special, complicated business lines such as finance, banking, insurance, securities, real estate trading, accounting, audit, legal services, mineral extraction.
- Sub-departments of taxation shall supervise other enterprises in their districts.
(Based on Clause 2, Article 3 of Circular 127/2015/TT-BTC).
Submission methods:
- Directly submit the documents to the tax management agency.
- Send the documents via postal service.
- Submit electronic documents through the electronic transaction portal of the tax management agency.
Processing time: The tax management agency will handle and extend the tax payment deadline according to the following regulations:
- If the documents are legal, complete, and in the prescribed format, the taxpayer will receive a written notice of the tax payment extension within 10 working days from the date of receiving the complete documents.
- If the documents are incomplete according to regulations, the taxpayer will receive a written notice within 3 working days from the date of receiving the documents.
Le Thanh
- Key word:
- tax payment extensions
- in Vietnam
