According The 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
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The application for tax deferral
According to Clause 2 Article 24 of Circular 80/2021/TT-BTC, the application for tax deferral is specified as follows:
- For natural disasters, catastrophes, epidemics, fires or unexpected accidents specified at Point a, Clause 27, Article 3 of the Law on Tax Administration, a dossier comprises:
+ 01/GHAN enclosed with this Circular;
+ Documents certifying the time and place of occurrence of the natural disaster, epidemic, fire or unexpected accident (the original or a copy certified by the taxpayer);
+ The taxpayer's or his/her lawful representative's written determination of the damage value;
+ A document (original or copy certified by the taxpayer) specifying the responsibilities of the organization or individual obliged to pay compensation (if any);
+ Documents (originals or copies certified by taxpayers) related to compensation for damage (if any).
- As for other force majeure events as prescribed in clause 1 in Article 3 of the Decree No. 126/2020/ND-CP, the application includes:
+ 01/GHAN enclosed with this Circular;
+ The taxpayer's or his/her lawful representative's written determination of the damage value;
+ Written certification of the time and place of occurrence of force majeure by competent agencies; documents evidencing that taxpayers have to suspend production or business activities in case of war, riot or strike which taxpayers have to suspend production or business activities (originals or copies certified by taxpayers);
+ Documentary evidence that the taxpayer has not incurred due to a natural disaster, conflagration, or a natural disaster, conflagration, or accident:
+ Documents (originals or copies certified by the taxpayer) related to the compensation by the insurer (if any).
- For the case in which the producer or seller is shut down as prescribed in Point b Clause 1 Article 62 of the Law on Tax administration. The application includes:
+ 01/GHAN enclosed with this Circular;
+ A decision of a competent state agency on relocation of the production or business establishment, for taxpayers (original or copy certified by the taxpayer);
+ Proposals or plans for relocation which specify the plan and progress of relocation (the original or certified true copy).
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