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Accordingly, the Ministry of Finance amends the procedure for tax payment extension as follows:
Dossier's components:
- 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...
Implementation process:
- 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.
