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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
|
Application components |
Requirement |
|
Application for extension (prescribed form) |
Mandatory |
|
Supporting documents evidencing damages (if any) |
Conditional |
- 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.
