On October 30, 2022, the General Department of Taxation issues the Telegram No. 13/CĐ-TCT on the implementation of the Government’s Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of the Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.
Accordingly, the amended and supplemented contents prescribed in Decree No.91/2022 are as follows:
- Regarding personal income tax (PIT) declaration made by organizations, individuals that do not deduct PIT;
Regarding responsibility organizations that are established and operating under Vietnam's law and own e-commerce platforms to provide information about traders, organizations, and individuals whose goods or services are on their e-commerce platforms for tax authorities;
- Regarding regulation on payment of provisional corporate income tax (CIT), temporary payment of post-tax profit that remains after making contributions to funds;
- Regulations on the dossier for tax declaration of environmental protection tax for enterprises extracting and selling coal domestically;
- Regarding cases where expiration dates of time limits are statutory days off;
- Regarding the time when organizations declare, and pay tax on behalf of individuals who receive bonuses, dividends in the form of securities;
- Replace the Notice for suspending the use of the invoice.
Decree No. 91/2022/ND-CP takes effect on October 30, 2022. Regulation on temporary enterprise income tax after appropriation which is applicable from the tax period 2021.
The General Department of Taxation requires the Departments of Taxation of cities and provinces in researching and propagating for taxpayers in order to implement Decree No. 91.