On September 11, 2024, the Ministry of Finance issued Decision No. 2127/QĐ-BTC regarding the announcement of amended and supplemented administrative procedures in the field of Taxation under the management function of the Ministry of Finance.
Accordingly, the tax payment extension procedures are amended as follows:
* Regarding the procedure for extending tax payments:
- Step 1: Taxpayers eligible for a tax payment extension must prepare and submit their application to the tax authority managing the taxpayer directly.
- Step 2: The tax authority receives the taxpayer's application:
+ If the application is submitted directly at the tax office or via postal services, the tax officer will receive, process, and return the result as per the regulations;
+ If the application is submitted via electronic transactions, the tax authority will receive, review, and accept the tax documents through the electronic data processing system.
* Regarding the components of the tax payment extension application:
- A written request for a tax payment extension using form 01/GHAN issued with Circular No. 80/2021/TT-BTC;
- In the case of a tax payment extension due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents, the following additional documents are required:
+ Documentation proving the time and location of the natural disaster, catastrophe, epidemic, fire, or unexpected accident;
+ A document detailing the material damage, prepared and certified by the taxpayer or their legal representative, who is responsible for the accuracy of the data;
+ A document stipulating the responsibility of the organization or individual for compensation (if applicable);
+ Any documents related to compensation (if applicable).
- A request for an extension of tax and land rental payments according to Decree No. 64/2024/NĐ-CP;
- A request for an extension of the special consumption tax payment deadline according to Decree No. 65/2024/NĐ-CP.
Decision No. 2127/QĐ-BTC takes effect from September 11, 2024.
