Procedures for extending payment of tax, late payment interest and fines according to Article 31 of Decree 83/2013/ND-CP dated July 22, 2013 for cases of material damage, directly affecting production , doing business due to natural disasters, fires, unexpected accidents...

– Through postal mail.

– Authority with decision-making authority: Customs Branch

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

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): No

– Decree No. 83/2013/ND-CP 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 of the Government on amending and supplementing a number of articles of Tax Laws and amending and supplementing a number of articles of Tax Decrees

– 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 office where the organization or individual owes tax, late payment interest, or fines receives, checks, confirms information and processes extension documents according to the provisions of Article 52 of the Law Tax Administration.

For raw materials and supplies imported to produce exported goods, the extension is as prescribed in Point c, Clause 1, Article 31 of Decree No. 83/2013/ND-CP, amended and supplemented in Clause 8, Article 5 of Decree Decree No. 12/2015/ND-CP; The Customs Branch where the customs declaration of imported goods is registered receives, preliminarily checks the documents and processes as follows:

+ In case the dossier is incomplete or not for the right subject, the Branch will notify the organization or individual in writing, clearly stating the reason. Processing time: within 03 working days from receipt of application;

+ In case the dossier is complete and correct for the subject, the Branch must report
The Customs Department considers and decides to approve the extension of the tax payment deadline by more than 275 days. Processing time: within 10 working days from the date of receipt of complete documents.

– Written request for extension of payment of taxes, late payment interest, fines, clearly stating the reason, amount of tax, late payment interest, fines, time for extension; In case the amount of tax, late payment interest, or fine requested for extension is in many different customs declarations, the customs declarations requested for extension must be listed, committing to accurate declaration and providing correct documents. request for extension; Plan and commitment to pay tax, late payment interest, and fines requested for extension: submit 01 original copy;

– Customs declaration of tax amount, late payment interest, and fines requested for extension; Goods purchase and sale contract: submit 01 photocopy (for cases under the extension authority of the Director of the Customs Branch); Tax declaration dossier of tax, late payment interest, and fines requested for extension: submit 01 photocopy (for cases not under the extension authority of the Director of the Customs Branch); 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 No. 38/2015/TT-BTC and provisions in Point c, 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: In the written request to extend the tax payment deadline longer than 275 days, the taxpayer must explain Clearly state the reserve of raw materials and supplies, describe the process and production time in accordance with the reality of the reserve of raw materials and supplies: 01 original copy; Documents proving that the foreign customer canceled the contract and that the extension of the delivery deadline on the product export contract to 275 days was due to the delivery deadline on the product export contract being longer: submit 01 photocopy;

– For cases of other special difficulties specified in Point d, 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- The CP must have additional: vouchers and documents related to the reason for not being able to pay taxes on time due to special objective difficulties.