Pursuant to this Decision, asset lessors across the nation who wish to submit their tax returns online are advised of the following stages:
- 1st stage (from January 2018): The program will extend over 32 cities and provinces, e.g. Hanoi, Ho Chi Minh, Quang Tri, Thua Thien Hue, Thai Nguyen, Bac Giang, Da Nang, Quang Ngai, Dak Lak, etc.
- 2nd stage (from May 2018): The program will extend over 31 cities and provinces, e.g. Tuyen Quang, Ha Nam, Hai Phong, Nam Dinh, Thai Binh, Nghe An, Tien Giang, Ben Tre, Kien Giang, Bac Lieu, etc.
Online VAT and PIT declarants as asset lessors are required to ensure compliance with electronic transaction requirements set out in the Circular No. 110/2015/TT-BTC dated July 28, 2015 providing guidance on tax-related electronic transactions.
For more details, please read the Decision No. 2715/QD-BTC into force from December 29, 2017.
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