On August 24, 2022, the Ministry of Finance issues Decision No. 1710/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:
- Request for tax payment extension in accordance with the Form 01/GHAN issued with Appendix I, Circular No. 80/2021/TT-BTC.
- Submit the request in accordance with the Form of Appendix issued with Decree No. 32/2022/ND-CP in the term of payment for excise tax payment.
- Submit the request in accordance with the Form of Appendix issued with Decree No. 34/2022/ND-CP in the term of tax payment extension and land lease.
- The dossier for tax payment extension must include the documents as follows:
- In the case of natural disasters, catastrophes, epidemics, fires, unexpected accidents, force majeure... must have: The documents of certifying the time, place; the documents of damage certification...
- In the case of relocation of production and business establishments, must have Decision of authorized agencies on relation; Scheme or plan of relocation...
- Step 1: Persons eligible for tax payment extension shall make a dossier and send it to the direct tax agencies.
- Step 2: Tax agencies receive the dossiers from taxpayers
Method of implementation:
- Directly submitting at the headquarter of the tax agency;
- Sending by post;
- Sending electronic dossier to the tax agency via electronic transactions.
Time of settlement:
- The case of having an incomplete dossier or signs of errors: Within 03 working days from f receiving the dossier, the tax agency must notify in writing request to the taxpayer to explain or supplement the dossier.
- The case of having a complete dossier: Within 10 working days from receiving the dossier, the tax agency must issue a notice of disapproval of tax payment extension or a decision on tax payment extension.