Procedures for extending tax payment according to Article 31 of Decree 83/2013/ND-CP dated July 22, 2013 - implementing agency: Customs Department

– Send tax payment extension documents by mail;

– Submit tax payment extension application via electronic transaction (currently this method is not applied).

– Authority or competent person authorized or decentralized to implement (if any): No

– Agency directly implementing administrative procedures: Customs Department.

– Coordinating agency (if any): No

– Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration;

– Decree No. 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the Law amending and supplementing a number of articles of Tax Laws and amending and supplementing a number of articles of Decrees about tax.

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– Step 2: The Customs Department is responsible for receiving and checking the application for tax payment extension and notifying the taxpayer of the results.

– Customs declaration of the tax amount, late payment interest, and fines requested for extension (except in cases of electronic customs procedures); Tax declaration dossier of tax amount, late payment interest, and fines requested for extension: submit 01 photocopy; Report on the amount of tax, late payment interest, and fines payable at the time the causes arise: 01 original copy;

– For the case specified in Point a, Clause 1, Article 31 of Decree No. 83/2013/ND-CP amended and supplemented in Clause 8, Article 5 of Decree No. 12/2015/ND-CP, there are additional:

+ Minutes of determining the extent of damage and damage value from the competent state agency;

+ Minutes of confirmation of the fire from the fire prevention and fighting police agency in the locality where the fire occurred; Written confirmation from the People's Committee of the commune, ward or town where the natural disaster or unexpected accident occurred: submit 01 original copy;

The above documents are prepared immediately after a natural disaster, fire, or unexpected accident occurs.

– For the case specified in Point b, Clause 1, Article 31 of Decree No. 83/2013/ND-CP amended and supplemented in Clause 8, Article 5 of Decree No. 12/2015/ND-CP, there are additional:

+ Decision to revoke the production and business location of the competent state agency for the old production location of the enterprise in accordance with the law, without having to relocate the production and business location according to the purpose Business requirements: submit 01 photocopy;

+ Written confirmation from the People's Committee of the commune, ward or town that the enterprise must stop production and business due to moving location: submit 01 original copy;

+ Documents proving the level of direct damage due to having to move the business location, damage value: determined based on records, documents and directly related legal regulations , including: the remaining value of houses, factories, warehouses, and equipment that are demolished without recovering capital (original price after deducting depreciated costs), costs of dismantling equipment and factories at the base old facility, transportation and installation costs at the new facility (after deducting recovery costs), payroll costs for employees due to cessation of work (if any), complicated cases, related to expertise. Other economic and technical branches must have a written request for opinion from a specialized agency: 01 original copy;

– For raw materials and supplies imported to produce exported goods that meet the conditions specified in Clause 1, Article 42 of Circular …….and the provisions of Point c, Clause 1, Article 31 of Decree No. 83/2013/ND -CP is amended and supplemented in Clause 8, Article 5 of Decree No. 12/2015/ND-CP: In the written request to extend the tax payment deadline longer than 275 days, the taxpayer must clearly explain the reserve. Raw materials, supplies, process description, production time in accordance with the actual reserve of raw materials and supplies: 01 original copy;

Documents proving that the foreign customer canceled the contract and extended the delivery deadline on the product export contract to 275 days due to the delivery deadline on the product export contract being longer: submit 01 photocopy;