The Ministry of Finance amends the tax administrative procedures

Accordingly, the procedure for applying for an extension of tax payment is specified in the Appendix issued together with Decision No. 1483/QD-BTC as follows:

- Taxpayers shall prepare and submit the application to the directly managing tax authority. Pursuant to Decree No. 82/2025/ND-CP, taxpayers may submit the Application for Extension of Tax Payment and Land Rent via electronic means, in paper form directly, or by postal service.

- The latest submission deadline is May 30, 2025. Similarly, under Decree No. 81/2025/ND-CP, the Application for Extension of Special Consumption Tax Payment must be submitted no later than November 20, 2025.

Regarding the application components and quantity

- Number of application sets: 01 set

Regarding the processing time

- 03 working days: The tax authority shall request the taxpayer to supplement the application if it is incomplete.

- 10 working days: Issuance of a Notification of Disapproval or a Decision on Extension of Tax Payment.

Implementing agency:

Regional Tax Sub-Department/ District-level Tax Team.

Result of procedure implementation:

- No result is issued in cases where the extension is granted.

- A notification or decision is issued if the extension is not approved.

Fees and charges:

No fee is charged for the procedure.

Legal basis for the administrative procedure:

Law on Tax Administration 2019; Decree No. 126/2020/ND-CP; Decree No. 82/2025/ND-CP; Decree No. 81/2025/ND-CP; Circular No. 80/2021/TT-BTC; Circular No. 19/2021/TT-BTC; Circular No. 46/2024/TT-BTC.