Procedures for extending payment of tax, late payment interest and fines

+ Send tax payment extension documents by post;

– Within 05 working days from the date of receiving notice of additional documents, if the taxpayer does not fully supplement the documents, the tax payment deadline will not be extended according to regulations;

– Within 10 working days keh from the date of receipt of complete documents in case dahThe documents are complete, accurate, and to the right subjects according to regulations, TdriveThe Customs Department/Customs Department/Customs Sub-Department shall notify by vahn a copy of the tax payment extension permit for taxpayers to know.

Particularly in cases of special objective difficultiesEh The General Department of Customs reports to the Minister of Finance for submission to the Prime Minister for consideration and decision.

– Director of the Customs Branch where competent to extend tax payment, late payment interest, and fines for cases where taxpayers are unable to pay on time as prescribed in Clause 1, Article 62 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, but the tax amount, late payment interest, and fines requested for extension only arise at one Sub-Department H.heri concern.

– The Director of the Customs Department has the authority to extend tax payment, late payment interest, etcehn fines for cases where taxpayers are unable to pay on time as prescribed in Clause 1, Article 62 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, but the tax amount, late payment interest, The fine for the proposed extension arises at the pediatricianehu Customs Branch within the same Customs Department.

– The General Department of Customs has the authority to extend tax payment deadlines, late payment interest, and fines in cases where taxpayers are unable to pay on time as prescribed in Clause 1, Article 62 of the Law on Tax Administration. No. 38/2019/QH14 dated June 13, 2019, but the amount of tax, late payment interest, and fines requested for extension arise at many Customs Departments.

For other cases of special difficulties specified in Article 62 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, the Prime Minister decides at the request of the Minister of Finance.

b) Authority or competent person authorized or decentralized to implement (if any): no

c) Agency directly implementing administrative procedures: General Department of Customs/Customs Department/Customs Branch.

d) Coordinating agency (if any): No

- Thing 19 Decree no 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration No. 38/2019/QH14;

– Point c, Clause 2, Article 5, Decree soh 126/2020/ND-CP dated 19/10/2020 detailing a number of articles of the Law on Tax Administration soh 38/2019/QH14.

– Article 135 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; thunclean exportAu, import tax and tax administration for exported and imported goods are amended and supplemented in Clause 68, Article 1 of Circular 39/2018/TT-BTC.

– Article 11 Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Ministry of Finance guiding a number of articles of the Law on Tax Administrationoh 38/2019/QH14.

- Step 2: NestCustoms Department/Department HherThe customs office/sub-department is responsible for receiving and checking documentseh Proposal to extend the tax payment deadlineunmarketable and notify the taxpayer of the results.

Rieng for cases of other special difficulties, TdriveThe Customs Department receives dossiers requesting tax payment extension and reports to the Minister of Finance for submission to the Prime Minister for consideration and decision.

– In case of physical damage or damagelivedirectly involved in production or business due to force majeure circumstances, coh more:

+ Documents and records confirming the cause of damage from the authorities in the area where the damage occurred:

+ + Vahn a confirmation from one of the following agencies and organizations: Commune, ward or town police agency; People's Committee of communes, wards and townsahn; Industrial Park Management Board, Export Processing Zone, Economic Zone, Border Gate Management Board, Airport Authority, Maritime Port Authority where the unavoidable event occursAsianabout natural disasters, disasters, epidemics, and unexpected accidents that cause material damage and directly affect production and business: 01 original;

+ + Minutes confirming the fire from the agency cherroom inspectionAsianmedical treatment chAsiany of the locality where the incident occurredAsiany (written confirmation of the fire from the fire prevention and fighting police agency chAsiany or District People's Committee or competent authority in charge of natural disasters, fires, unexpected accidents causing damage): 01 bhern chienh. Vahn copies must be made within 30 days from the date of damage: 01 baitn chienh.

+ In case of encounteringoh impossible difficultyAsianDue to war, riots, strikes, production and business must be stopped or stopped, or risks that are not due to the taxpayer's subjective cause or responsibility and the taxpayer is unable to pay financially.ân state policies, taxpayers submit documents and evidence to prove the causeân having difficulty baht possiblejudgmentg leads to no coh khher Ability to pay taxes, late payment interest, and finesUghDeadline: 01 photocopy with confirmation stamp of the agency requesting tax payment extension;

+ Contract dOhhe said helloehm, payment notice bOhusually of the receiving organization bvirtual dangerous (if coh), case dOhThe insurance does not include revenue compensationunmarketable must be certified by the organization bheroh hiehm; contract dOhng or memorandum of agreement dehn carrier compensation doh with case tdriven thaht by the carrier therigây out (nunmarketableu have); 01 photocopy with certificateohng dahConfirmation from the agency requesting extension of payment deadlineunmarketable.

Includes: war, riots, strikes, and unemploymentaht, business or risk is not the cause or responsibility chincubate authority of the payerunmarketable that taxpayers do not haveher financial resources to contribute to the state budget.

– For cases where operations must be stopped due to facility relocationlive production, kibusiness according to the request of the competent authorityehn affects the resultsher production, kiBusiness has more:

+ Decision to revoke production and business locations by competent state agenciesAm Quyehn for the old production location of the enterprise (except in the case of relocating the production and business location according to the enterprise's request): 01 copy with stamp attached.ahConfirmation from the agency requesting extension of payment deadlineunmarketable;

+ Confirmation documentsahn of q itselfuyehn local authorities about enterprises having to stop production and business due to moving locations: 01 bhern chienh;

+ Documents proving the extent of direct damage due to relocationehn place of business. GiAsian The value of damage is determined on the basis of giAsian remaining value of damaged goods. Value remains lShop hoha was damaged and found dead shitBased on records, documents and directly related legal regulationseh Determine: Factories, warehouses, machinery and equipment are demolished and cannot be recovered, etcohn (original price after deducting expensesahexpenses), costs of dismantling equipment and factories at the facility cugh, costie Transportation and installation at the new facility (after deducting costsie recovery), salary costs for employees due to work stoppage (if coh). Related complicated cases dunmarketablen economic and technical majors must have document xAsianCertification from a specialized agency: 01 copyienh.