Instructions for online submission of tax and land rent payment extension application in 2022, Vietnam

On June 23, 2022, the General Department of Taxation issued Dispatch 2194/TCT-KK about implementing organization Decree 34/2022/ND-CP. In particular, the instructions for online submission of tax and land rent payment extension application are as follows:

Instructions for online submission of tax and land rent payment extension application in 2022, Vietnam (Illustration)

1. Instructions for taxpayers to submit an extension application in Vietnam

Section 2 of Official Dispatch 2194/TCT-KK stipulates that the General Department of Taxation should upgrade the applications: ETax 2.2.2, iCaNhan 3.2.8, iTaxViewer 1.9.6, HTKK 4.8.5, and TMS 5.48, to support taxpayers in preparing and sending an application for extension of tax payment and land rent payment in 2022 by electronic method. In there:

- The General Department of Taxation proposes the tax authorities to propagate, support, focus on guiding and create all favorable conditions for taxpayers to update the appropriate application versions, use the application to make and submit the application form. electronic renewal request.

- For taxpayers who are business households and individuals who do not have an electronic tax account, the tax authority shall guide the taxpayer to register an account on the National Public Service Portal and submit an application form for extension through the National Public Service Portal after the announcement of the upgrade from the General Department of Taxation.

(In the event that the taxpayer is unable to submit the application for extension electronically, the tax authority shall direct the taxpayer to send it by post or to receive the application for extension and submit it directly at the head office.)

The deadline for taxpayers to send an application for extension is September 30, 2022.

2. Instructions for upgrading the application to support the renewal application submission in Vietnam

Appendix 3 issued together with Official Dispatch 2194/TCT-KK instructing users to upgrade applications that support submitting renewal applications such as: ETax, iCaNhan, Itaxviewer, Support declaration.. Specifically:

2.1 ETax, iCaNhan, Itaxviewer, and Support declaration (HTKK) applications have been upgraded in Vietnam.

General upgrade support:

+ Supplement to declare the form "Application for extension of tax payment and land rent in 2022".

+ Send the notice of receipt (notice of step 1) and notice of non-acceptance (notice of step 2) to the email address of the taxpayer according to point 3a of Official Dispatch 2194/TCT-KK.

After the taxpayer successfully submits the extension request, the electronic tax system (Etax, iCaNhan) of the General Department of Taxation will return the notice of receipt of the extension request to the taxpayer.

+ Add to look up the form "Application for extension of tax payment and land rent in 2022" at the function of looking up declarations and look up notices of receipt and notice of non-acceptance at the function of looking up notices.

- Upgrade the Declaration Support (HTKK) application:

+ Add declaration form "Application for extension of payment of tax and land rent in 2022";

+ Import, delete, edit, print, re-import, export XML, export Excel, download reports from XML, look up instructions for declaring each indicator are all supported.

- Upgrading ETax and iCaNhan applications to integrate with the National Public Service (National Service):

+ Additional assistance for taxpayers who choose to declare "Application for extension of tax payment and land rent in 2022" on the National Service Portal, connecting to Etax and iCaNhan systems for implementation.declaration.

+ Allow taxpayers to look up the submission status on the National Service Portal.

2.2 Improve the Centralized Tax Management application (TMS) in Vietnam.

The General Department of Taxation of Vietnam will upgrade the TMS application to support extension processing as follows:

- Add support function to receive electronic renewal application, including:

+ Receive the request for extension of tax payment and land rent from taxpayers who are enterprises or organizations (from the Etax system).

+ Receive tax payment and land rent extensions from taxpayers who are business households and individuals (via the iCaNhan system).

+ Check step 2 and record the QHS dossier in the form of an extension of tax payment and land rent.

- Added the function to enter/cancel the application for renewal in 2022:

+ Enter/cancel the extension of tax and land rent payment in 2022 for taxpayers;

+ Enter the tax and land rent extension for 2022 according to the list for taxpayers who are business households and individuals. The support function receives data from Excel imported by tax authorities according to the prescribed form.

- Add the function to look up the application for extension in 2022:

+ Look up tax and land rent extension papers according to taxpayers.

+ Look up tax and land tax extension papers entered according to the target.

- Add the extension processing function for taxpayers who have submitted an extension request:

+ Process declarations that have been entered and received into the TMS system prior to entering and receiving tax and land rent extension papers into the TMS system.

+ Process declarations that have been entered and received into the TMS system following the entry and receipt of tax and land rent extension papers into the TMS system.

- Add the extension entry function according to Decree 34/2022/ND-CP on the function of entering/making the Notice of payment of land rent (to enter the extension for land tax), and on the function of entering the allocation table at CSSX dependent.

- Add support function to recalculate late payment interest to handle the adjustment of late payment interest of extended tax periods before the time the tax authority receives the taxpayer's request for extension.

- Add report aggregation function:

+ A list of taxpayers requesting tax and land rent extensions from each agency.

+ A list of taxpayers who are eligible for tax payment and land rent extension, as determined by each agency.

+ List of taxpayers who use an extension to pay their taxes and land rent.

+ Reconciliation report of extended land rent.

+ Providing information on the taxpayer's request for an extension.

+ List of taxpayers whose extension period has expired without paying tax.

+ General report on VAT payment extension (organization), CIT according to Form No. 01-TH/ND34, Form No. 02-TH/ND34, Appendix 2 Official Dispatch 2194/TCT-KK.

+ General report on the extension of land rent, VAT and PIT payment of business households and individuals according to Form No. 03-TH/ND34, Appendix 2 of Official Dispatch 2194/TCT-KK.

+ A summary report on the suspension of payment of VAT (organizations), CIT, land rent, VAT and PIT of business households and individuals using Form No. 04-TH/ND34, Appendix 2 Official Dispatch 2194/TCT-KK.

(Details of upgrade content and user manual will be announced by the General Department of Taxation via the Tax Department's email system.)

See more atOfficial Dispatch 2194/TCT-KK dated June 23, 2022.

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