Procedures for extension of the tax payment deadline in Vietnam 2023

Procedures for extension of the tax payment deadline in Vietnam 2023 (Internet image)

The Ministry of Finance of Vietnam issued Decision 115/QD-BTC in 2023 announcing the revised administrative procedures in the field of Taxation under the management function of the Ministry of Finance.

1. Application for extension of tax payment deadline in Vietnam 2023

The application for extension of the tax payment deadline in 2023 includes:

(1) The taxpayer shall make a written request for an extension of the tax payment deadline according to form No. 01/GHAN issued in Appendix I to Circular 80/2021/TT-BTC.

Form No. 01/GHAN

(2) Depending on each case, the application file for a tax payment extension must include the following documents:

(*) In the event of natural disasters, epidemics, fires, or unexpected accidents as specified in Point a, Clause 27, Article 3 of the Law on Tax Administration, the following must occur:

- Documents certified by the competent authority at the time and location of the natural disaster, epidemic, fire, or unexpected accident (original or certified copy);

- A document calculating the material value of damage caused by the taxpayer or the taxpayer's legal representative and accepting responsibility for the data's accuracy;

- A document (original or certified copy) specifying the organization's or individual's responsibility to compensate for damage (if any);

- Documents relating to compensation for damage (if any) (original or certified copy by the taxpayer).

(*) Other force majeure cases specified in Clause 1, Article 3 of Decree 126/2020/ND-CP must have:

- A document calculating the material value of damage caused by the taxpayer or the taxpayer's legal representative and accepting responsibility for the data's accuracy;

- Documents specifying the time and location of the force majeure occurrence by the competent authority; documents proving that taxpayers have to stop or stop production and business in cases where taxpayers have to stop or stop production or business due to war, riots, or strikes (original or copy certified by the taxpayer);

- Documents proving that the risk is not caused by the taxpayer's subjective responsibility, and that the taxpayer lacks the financial resources to pay the state budget for damage caused by risks that are not caused by the taxpayer's subjective responsibility (original or certified copy);

- Documents (original or certified copy) relating to the insurance company's compensation for damage (if any).

(*) In cases of relocation of production and business establishments as prescribed at Point b, Clause 1, Article 62 of the Law on Tax Administration, there must be:

- The decision of the competent state agency on the relocation of the taxpayer's production and business establishments (original or certified copy);

- The relocation plan or plan, clearly showing the taxpayer's relocation plan and progress (the original or a copy certified by the taxpayer).

2. Procedures for extension of the tax payment deadline in Vietnam 2023

Step 1: Taxpayers eligible for an extension of the tax payment deadline make a dossier and send it to the tax agency directly managing the revenue or to the tax agency managing the revenue.

How to perform:

+ Directly at the tax office;

+ Via the postal system;

+ Via electronic transaction (the portal of the General Department of Taxation/The portal of the competent state agency, or the organization providing T-VAN services).

Step 2: The tax authority receives:

- If the dossier is mailed directly to the tax office, the tax official must receive it, process it, and return the results as specified.

- In case the dossier is submitted through an electronic transaction, the receipt, examination, and acceptance of the tax file shall be carried out by the tax authority through the electronic data processing system.

3. Time limit for processing extension of tax payment deadline requests in Vietnam

- In case the application file for extension of tax payment is incomplete as prescribed or there are signs of violation in terms of the damaged material value in the dossier determined by the taxpayer or other errors, within 03 (three) working days from the date of receiving the application, the tax authorities must notify in writing according to Form No. 01/TB-BSTT-NNT issued together with Decree 126/2020/ND-CP requesting taxpayers to explain or supplement dossiers.

Form No. 01/TB-BSTT-NNT

- In case the application file for extension of tax payment is complete, within 10 (ten) working days from the date of receiving the dossier, the tax authority must issue a Notice of disapproval of the tax payment extension (Form No. 03/GHAN issued together with Appendix I of Circular 80/2021/TT-BTC) for cases not eligible for tax payment extension or extension of tax payment deadline decision (form No. 02/GHAN issued in Appendix I to Circular 80/2021/TT-BTC) for cases subject to extension of tax payment deadline.

Form No. 03/GHAN

Form No. 02/GHAN

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