One more case of taxpayers not being required to submit a tax declaration dossier

Decree No. 91/2022 supplements one more case of taxpayers who are not required to submit a tax declaration dossier: 

Tax declarants of personal income tax is the organizations, individuals for income payers subject monthly and quarterly personal income tax declaration without any arising monthly or quarterly personal income tax withholding.

Therefore, in accordance with the new regulations, organizations and individuals who pay for others whose incomes have not reached tax withholding levels must not submit the tax declaration dossier.  

Besides, taxpayers are not required to submit tax declaration dossiers in the following cases:

- They conduct only operation or business activities not liable to tax under tax laws applicable to each kind of tax.

- For individual taxpayers, their incomes are eligible for tax exemption under the law on personal income tax and Point b, Clause 2, Article 79 of the Law on Tax Administration, except those who are given real estate as inheritances or gifts or transfer their real estate.

- For export processing enterprises conducting only export activities, they are not required to submit value-added tax declaration dossiers.

- They suspend operation or business activities under Article 4 of Decree No. 126/2022/ND-CP.

- They have submitted dossiers for invalidation of their tax identification numbers, except in the cases of termination of operation, termination of contracts, or reorganization of enterprises under Clause 4, Article 44 of the Law on Tax Administration.

This Circular takes effect on October 30, 2021.