VCN- Some cases have difficulties in business and production leading to difficulties in fulfilling tax obligation with the State, the Taxation will permit to extend the time of tax payment maximum 1 year from the expiry date of tax payment.
According to the General Department of Taxation, the Government’s Decree 83/2013/ND-CP dated July 22, 2017 stipulates that the extension of the time for tax payment is considered on the basis of proposal of taxpayers when they are impossible to pay tax on schedule in cases that imported raw material and supplies for export with cycle of production and storage more than 275 days or other special difficult cases.
The Taxation also stipulates that the extension of the time for tax payment in cases of special difficulties must ensure that the State budget revenue estimates are not adjusted.
In order to be extended the time of tax payment, the taxpayer must have documents as follows: Written request an extension of the time for tax payment; Document of Tax agency directly managing, sent to higher Tax agency level, which certifies special difficulties and causes for these difficulties that make taxpayer impossible to pay amount of tax debt under proposal and explanation of taxpayers at their written requests for extension.
The copy documents on tax extension, debt forgiveness, tax exemption, tax reduction for the taxpayer of the Tax agency issued within previous 2 years (if any); Decision of the competent State agency, which affect production and business of taxpayers when implementing decisions (if any).