The Ministry of Finance issues Decision No. 115/QD-BTC on the administrative procedures which are amended and supplemented in tax under the administration of the Ministry of Finance.
Accordingly, the Ministry of Finance amends the procedure for tax payment extension as follows:
- Decree No. 32/2022/ND-CP on the extension of deadlines for excise tax payment for domestically manufactured or assembled cars;
- Decree No. 34/2022/ND-CP on the extension of time limits for payment of value-added tax, enterprise income tax, personal income tax, and land rental in 2022
The procedure for tax payment extension is as follows:
- Step 1: Persons eligible for tax payment extension shall make a dossier and send it to the direct tax agencies or tax administration agencies on revenues.
- Step 2: Receiving tax agencies:
- Tax officers shall receive, solve and return the result in accordance with law provisions in the case of direct submission, by post.
- The receipt, supervision, investigation, and acceptance of dossiers shall be processed by electronic data systems for electronic submission.
- Method of implementation:
- Directly submit at the headquarter of the tax agency;
- Sending by post.
- Sending electronic dossier to the tax agency via electronic transactions (the web portal of the General Department of Taxation or the web portal of state agencies or organizations serving T-VAN.