According to the Decision, the Ministry of Finance of Vietnam revises tax deferral procedures in the following documents:
- Decree No. 32/2022/ND-CP providing deferral of excise duties on domestically manufactured or assembled automobiles;
- Decree No. 34/2022/ND-CP providing deferral of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rents in 2022;
- Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
Procedure for tax deferral shall be carried out as follows:
- Step 1: The taxpayer eligible for tax deferral shall make an application and submit it to the supervisory tax authority or revenue-managing tax authority.
- Step 2: The tax authority shall receive and process the application:
+ In case the application is submitted in person or by post to the tax authority, the tax official shall receive and process the application and return results as prescribed.
+ In case the application is submitted via an online transaction, the tax authority shall receive, check and accept the application via the electronic data processing (EDP) system.
03 methods for submission of the application for tax deferral:
(1) Submit in person at the tax authority;
(2) Send it by post;
(3) Submit the application to the tax authority via the online transaction (the web portal of the General Department of Taxation/ Web portal of the competent regulatory agency or T-VAN service provider).
Decision No. 115/QD-BTC comes into force from February 06, 2023 and replaces Decision No. 1710/QD-BTC of 2022.
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Above are the summary and notification of new documents for customers of THU VIEN PHAP LUAT. For more information, please send an email to info@thuvienphapluat.vn.
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