Documents and procedures for special excise tax reduction in Vietnam

According Circular 80/2021/TT-BTC dated September 29, 2021 on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP on elaboration of some Articles of the Law on Tax Administration.

Documents and procedures for special excise tax reduction in Vietnam

Documents and procedures for special excise tax reduction in case the taxpayer manufactures goods subject to special excise tax and faces difficulties caused by natural disasters or unexpected accidents

Pursuant to Article 55 of the Circular No. 80/2021/TT-BTC prescribing procedures for application for special consumption tax reduction for taxpayers producing goods subject to special consumption tax and encountering difficulties caused by natural disasters or unexpected accidents as follows:

- For taxpayers facing difficulties caused by natural disasters, a tax reduction dossier comprises:

+ A written request made according to form No.

+ A record determining the extent and value of property damage made by a competent agency and certified by the commune-level administration of the locality where the natural disaster occurs, made according to form No.

Agencies competent to determine the extent and value of damage shall be finance agencies or agencies expertising the extent and value of property damage.

a.1) A letter of attorney if the taxpayer authorizes a legal representative to follow the procedure.

+ The financial statement (if the enterprise is an enterprise), enclosed with an explanation on the calculation of the damage and the loss amount caused by the damage.

- For taxpayers facing difficulties caused by unexpected accidents, a tax reduction dossier comprises:

+ A written request made according to form No.

+ A document or a written certification of the accident, with police certification or a health agency's certification of the degree of injury.

+ Papers evidencing the indemnity by the insurance agency or the compensation agreement of the person causing the accident (if any).

+ Vouchers of payment directly related to the remedy of the accident.

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