What are regulations on procedures for deferral for tax and land rents in 2022 in Vietnam?

What are regulations on deferral procedures for tax and land rents in 2022 in Vietnam? What are regulations on implementation organization of deferral for tax and land rents in 2022 in Vietnam? Looking forward to your answer.

What are regulations on deferral procedures for tax and land rents in 2022 in Vietnam?

Pursuant Article 5 of the Decree 34/2022/NĐ-CP stipulating deferral procedures as follows: 

1. The taxpayer that directly declares and pays tax to the tax authority and is eligible for deferral shall send the application for deferral of tax and land rents (electronically, in person or by post) using the form provided in the Appendix hereof to the supervisory tax authority (hereinafter referred to as "deferral application"). An application may be used for the entire amount of tax, land rent incurred in the tax periods eligible for deferral. The application shall be sent at the same time as the monthly or quarterly tax declaration dossier. In case the deferral application is not submitted together with the monthly or quarterly tax declaration dossier, it must be submitted not later than September 30, 2022 and the tax authority still grants deferral to tax, land rents incurred in the periods eligible for deferral before the application is submitted.

In case the taxpayer has deferred amounts in multiple areas under the management of different tax authorities, the taxpayer's supervisory tax authority shall send information about the deferral application to relevant tax authorities.

2. Taxpayers shall determine and take responsibility for their eligibility for deferral in accordance with this Decree. Deferral applications sent to the tax authority after September 30, 2022 will not be granted.

3. The tax authority shall notify the taxpayer of whether the deferral application is granted. In case during the deferral period the tax authority is able to prove that the taxpayer is not eligible for deferral, the tax authority shall send a written notification to the taxpayer of the ineligibility for deferral and the taxpayer shall fully pay the tax, land rents and late payment interest that accrue over the elapsed period. In case a competent authority discovers through inspection that the taxpayer is not eligible for deferral after expiration of the deferral period, the taxpayer shall pay the arrears, fines and late payment interest to state budget.

4. Late payment interest shall not be charged on deferred tax and land rents during the deferral period (including the cases in which the taxpayer sends the deferral application to the tax authority after submission of the tax declaration dossier as prescribed in Clause 1 of this Article, and the cases in which a competent authority, through inspection, discovers an increase in tax payable by the taxpayer that is eligible for deferral during the tax periods eligible for deferral). In case the tax authority has charged late payment interest (if any) but the taxpayer's deferral application is granted in accordance with this Decree, the tax authority shall cancel the late payment interest.

5. When following procedures for payment with State Treasury, investors in capital construction works, work items funded by state budget, payments from state budget for capital construction works of projects funded by ODA that are subject to VAT shall provide the notification that the tax authority has received the deferral application or the deferral application bearing the tax authority's confirmation of receipt of the contractors. The documents sent by the investors shall be the basis for State Treasury to defer VAT deduction during the deferral period. Upon expiration of the deferral period, the contractors shall fully pay the deferred tax as per regulations.

What are regulations on implementation organization of deferral for tax and land rents in 2022 in Vietnam?

Pursuant Article 6 of the Decree 34/2022/NĐ-CP stipulating implementation organization of deferral as follows: 

1. This Decree comes into force from the day on which it is signed to the end of December 31, 2022.

2. After the deferral periods specified in this Decree, deadlines for payment of tax and land rents shall comply with applicable regulations.

3. The Ministry of Finance shall provide guidance, organize implementation and resolve difficulties that arise during the implementation of this Decree.

4. State Bank of Vietnam shall publish the list of credit institutions and FBBs providing assistance for customers in order for tax authorities to grant deferral of tax and land rents in accordance with Clause 5 Article 3 of this Decree.

5. Ministers, heads of ministerial-level agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces and central-affiliated cities, relevant enterprises, organizations, households, household businesses and individuals are responsible for the implementation of this Decree.

Best regards!

Lê Tấn Phát

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