To:

- Tax Departments of provinces and centrally affiliated cities;
- Tax Department for Large Taxpayers.

On June 17, 2024, the Government issued Decrees No. 64/2024/ND-CP and No. 65/2024/ND-CP on the extension of tax and land rent payment deadlines in 2024. To ensure uniformity in the implementation of the contents of Decrees No. 64/2024/ND-CP and No. 65/2024/ND-CP, the General Department of Taxation requests the Tax Departments of provinces/cities and the Tax Department for Large Enterprises to direct their departments and tax sub-departments to propagate and guide enterprises and individuals to implement the contents similar to the guidance in Official Dispatch 2176/TCT-KK dated June 1, 2023 of the General Department of Taxation. Particular attention should be given to the following:

I. Implementation of Decree No. 64/2024/ND-CP:

1. Instructions for taxpayers to submit the Request for extension

The content of the instructions for Request for extension is attached as Appendix 1 to this Official Dispatch.  The content of the Request for extension is attached as Appendix 1 to this Official Dispatch. The deadline for taxpayers to submit the Request for extension is no later than September 30, 2024.

The General Department of Taxation is upgrading its applications: TMS, HTKK, eTax, and iCaNhan to support taxpayers in preparing and submitting electronic Requests for tax and land rent payment extensions in 2024. The expected time to upgrade applications to meet Decree 64/2024/ND-CP is in July 2024.

2. Assignment of tasks within the tax authority

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- Regarding the adjustment, suspension, or cancellation of tax and land rent extensions:

+ Inspection and Audit Department:  After inspection and audit, if it is found that the taxpayer does not fall into the category of taxpayers eligible for tax and land rent extensions, the information will be transferred to the relevant departments to update the adjustment, suspension, or cancellation of the taxpayer's extension and proceed the procedures as prescribed in the Decree.

+ Tax Declaration and Accounting Department: Update information on adjustments, suspension/cancellation of tax extension requests from taxpayers and from the inspection and audit department for VAT (organizations), corporate income tax, and suspension/cancellation of extensions in cases where all taxes are suspended/cancelled on the extension request.

+ Department of Business Household, Individual Management and Other Taxes:  Update information on adjustments, suspension/cancellation of extensions from taxpayers and from the inspection and audit department for VAT and personal income tax of households and individual businesses.

+ Department of Land Rent Management:  Update information on adjustments, suspension/cancellation of extensions from taxpayers and from the inspection and audit department regarding land rents.

II. Implementation of Decree No. 65/2024/ND-CP:

The content of the instructions for Request for extension is attached as Appendix 1 to this Official Dispatch.  The deadline for taxpayers to submit the Request for extension is no later than November 20, 2024.

The General Department of Taxation is upgrading its applications: TMS, HTKK, eTax, and iCaNhan to support taxpayers in preparing and submitting the Request for extension of special excise tax payment of domestically manufactured and assembled automobiles electronically.  The expected time to upgrade applications to meet Decree 65/2024/ND-CP is in July 2024.

III. Report on the implementation of policies on tax exemption, reduction, and extension of tax and land rents:

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1. List of 7 report forms attached to the official dispatch:

- Form No. 01-TH/ND64 Report on VAT extension;

- Form No. 02-TH/ND64 Report on extension of temporary payment of corporate income tax;

- Form No. 03-TH/ND64 Report on extension of VAT and personal income tax for business households and individuals;

- Form No. 04-TH/ND64 Report on land rent extension;

- Form 05-TH/NĐ64: Report on extended taxes and land rents not yet paid;

- Form No. 06-TH/ND64 Report on suspension of extension;

- Form No. 07-TH/ND65 Report on extension of special excise tax.

(Detailed form attached in Appendix 02)

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The Tax Department is responsible for consolidating the implementation results of tax exemption, reduction, and extension policies at the provincial/city level on a monthly/quarterly basis and reporting the results to the General Department of Taxation in writing.  The specific reporting timeline and contact information are attached in Appendix 03.

The Tax Department shall register the staff responsible for submitting the reports to the email address ntduong@gdt.gov.vn, providing the following information: Name of the reporting officer, email address, and phone number.

IV. Support from the General Department of Taxation

During the implementation process, if Tax Departments encounter any difficulties or require support, please contact the following:

- For technical support:

+ Department of Tax Administration:  For VAT (organizations), corporate income tax, and special excise tax matters, please contact the following: Phone: 024.39728392, ext. 7216, email: ntduong@gdt.gov.vn.bvha@gdt.gov.vn; ext. 7084, email: ntvan01@gdt.gov.vn; ext. 7215, email: ntduong@gdt.gov.vn.

+ Department of Tax Administration of Small and Medium Enterprises and Household Businesses and Individuals: For support on VAT and personal income tax matters for business households and individuals, please contact: email: khlong@gdt.gov.vn, ext. 4189. For land rent matters, please contact: email: vthien01@gdt.gov.vn, ext. 4195.

+ Debt Management Department:  For support on debt and late payment management, please contact:  phone: 024.39728392, ext. 5063, email: nttrung04@gdt.gov.vn

- For IT application support after initiation, the Tax Department shall submit requests through the Service Desk system (http://hotro.gdt.gov.vn).

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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Mai Son

APPENDIX 1

INSTRUCTIONS FOR PREPARING REQUEST FOR EXTENSION OF TAX AND LAND RENT PAYMENT IN 2024
(Attached to Official Dispatch No.  3002/TCT-KK dated July 11, 2024 of the General Department of Taxation)

I. Preparing a request for extension according to Decree No. 64/2024/ND-CP

1. Taxpayers eligible for the extension as stipulated in Decree No. 64/2024/ND-CP shall submit a request for extension to the superior tax authority at the same time as submitting the monthly/quarterly tax declaration as prescribed by tax law. If the request for extension is not submitted along with the monthly/quarterly tax declaration, the deadline for submission is September 30, 2024. case of any errors in the submitted request for extension, the taxpayer shall submit a replacement request for extension no later than September 30, 2024.

In cases where a branch or affiliated unit of an enterprise or organization as stipulated in Article 3 of Decree No. 64/2024/ND-CP separately declares value-added tax and corporate income tax to the superior tax authority of the branch or affiliated unit, and such branch or affiliated unit is eligible for the value-added tax and corporate income tax extension as prescribed in Article 3 of Decree No. 64/2024/ND-CP, then the branch or affiliated unit shall submit a request for extension to the superior tax authority of the branch or affiliated unit.

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In cases where business households or individuals as stipulated in Article 3 of Decree No. 64/2024/ND-CP have business locations operating in multiple jurisdictions and are issued separate tax codes for declaration or tax payment as notified by the tax authority, such business households or individuals shall use the issued tax code to prepare and submit a request for extension to the superior tax authority over the business location. If a business household or individual has multiple business locations under the direct management of the same tax authority, only one (01) request for extension shall be submitted to the superior tax authority over such business locations.

In cases where a taxpayer requests an extension for only one leased land plot or multiple leased land plots but under the management of the same tax authority, the request for extension shall be submitted to the tax authority managing the leased land plot. If the taxpayer requests an extension for both land rent and other taxes or requests an extension for land rent with different land locations, a single request shall be submitted to the superior tax authority over the taxpayer.

2. Instructions for declaring information on the Request for extension 2024

The tax authority guides taxpayers to accurately declare the information on the Request for extension 2024, in specific:

- Tax authority:  is the supervisory tax authority of the taxpayer or the supervisory tax authority of the branch, affiliated unit, business location according to the instructions in section 1;

- Indicators [01], [02], [03], [04]: Taxpayers fully declare information on the Name, TIN, address, and contact phone number of the taxpayer;

- Indicators [05], [06]: Taxpayers fully declare information on the Name and TIN of the tax agent;

- Indicator [07]: Taxpayers must select the types of taxes that are proposed for extension and are extended as prescribed in the Decree, including:

a) Value added tax of enterprises and organizations

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c) Value-added tax and personal income tax of business households and individuals

d) Land rents

Land rents (detail the address of each leased land plot subject to the land rent extension)

- Land plot 1 according to Decision/Contract No...., dated.../.../....:……

- Land plot 2 according to Decision/Contract No...., dated.../.../....:……

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Indicator [08]: Taxpayers must select the cases eligible for extension, in specific:

+ Section I: Self-assessment by the taxpayer as prescribed in the Law on Supporting Small and Medium-Sized Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government on elaboration of the Law on Supporting Small and Medium-Sized Enterprises.

+ Section II: Self-assessment by the taxpayer as prescribed in Decision No. 27/2018/QD-TTg dated July 6, 2018 of the Prime Minister; Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government; Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister.

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1. Taxpayers eligible for the extension as stipulated in Decree No. 65/2024/ND-CP shall submit a request for extension to the superior tax authority at the same time as submitting the tax declaration as prescribed by tax law. If the request for extension is not submitted along with the tax declaration, the deadline for submission is November 20, 2024. In case of any errors in the submitted request for extension, the taxpayer shall submit a replacement request for extension no later than November 20, 2024.

In cases where a branch or affiliated unit of an enterprise or organization as stipulated in Article 2 of Decree No. 65/2024/ND-CP separately declares special excise tax to the superior tax authority of the branch or affiliated unit, and such branch or affiliated unit is eligible for the special excise tax extension as prescribed in Article 2 of Decree No. 65/2024/ND-CP, then the branch or affiliated unit shall submit a request for extension to the superior tax authority of the branch or affiliated unit.

In cases where a branch or affiliated unit of an enterprise or organization as stipulated in Article 2 of Decree No. 65/2024/ND-CP does not separately declare special excise tax and corporate income tax to the superior tax authority of the branch or affiliated unit, and such branch or affiliated unit is eligible for the special excise tax extension as prescribed in Article 2 of Decree No. 65/2024/ND-CP, then the branch or affiliated unit shall submit a request for extension to the superior tax authority of the branch or affiliated unit.

2. Instructions for declaring information on the Request for extension of special excise tax 2024

The tax authority guides taxpayers to accurately declare the information on the Request for extension of special excise tax 2024, in specific:

- Tax authority:  is the supervisory tax authority of the taxpayer or the supervisory tax authority of the branch, affiliated unit, business location according to the instructions in section 1;

- Indicators [01], [02], [03], [04]: Taxpayers fully declare information on the Name, TIN, address, and contact phone number of the taxpayer;

- Indicators [05], [06]: Taxpayers fully declare information on the Name and TIN of the tax agent;

- Indicator [07]: Special excise tax on domestically manufactured and assembled automobiles.

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III. Method of submitting the Request for extension:

- The Request for extension of taxes and land rents shall be submitted only once to the supervisory tax authority for all taxes and land rents arising in the extended tax periods.  The taxpayer may choose one of the following submission methods:

+ The taxpayer may submit electronically through the tax authority's electronic portal.

+ The taxpayer may submit directly to the tax authority or through postal service.