How to apply for an extension of the time limit for paying value-added tax, corporate income, and personal income tax in Vietnam

In Decree 34/2022/ND-CP, the Government of Vietnam allows an extension of the deadline for payment of value-added tax, corporate income, and personal income tax. Here's how to apply for an extension of the deadline for paying value added tax, corporate income, and personal income tax in Vietnam.

How to apply for an extension of the time limit for paying value-added tax, corporate income, and personal income tax in Vietnam

Specifically, the submission of dossiers for extension of time limit for payment of value added tax, corporate income and income tax in Vietnam is prescribed as follows:

- The dossier includes: The taxpayer who directly declares and pays tax with the tax agency eligible for the extension sends a written request for extension of tax payment extension for the first time or for replacement when detecting errors.

- Filing form: Taxpayers can submit documents electronically; send the hard copy directly to the tax office or by postal service.

- Place of submission of dossiers: Directly managed by Vietnamese tax authorities.

- Number of filing times: Taxpayers can file once for the entire tax amount arising in the extended tax periods together with the time of submitting monthly (or quarterly) tax returns according to regulations. legislation on tax administration.

If the application for extension is not submitted at the same time as the submission of the monthly (or quarterly) tax return, the deadline for submission is September 30, 2022, the tax authority still extends the tax payment deadline. of the arising periods that are extended before the time of submitting the extension request.

In case taxpayers have extended amounts under different management tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting information and sending the request for extension to the tax authority managing the taxpayer. relevant reason.

- In case of late submission of dossiers: If the taxpayer sends the request for extension to the tax office after September 30, 2022, the tax payment extension will not be extended.

In addition, the taxpayer determines and is responsible for the extension request to ensure the correct object is extended.

Diem My

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