On September 11, 2024, the Ministry of Finance issued Decision No. 2127/QD-BTC, announcing amendments and supplements to administrative procedures in the field of taxation, under the Ministry of Finance’s management, including the tax payment extension procedure.
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According to the new regulations on tax payment extension procedures, including Decree 64/2024/ND-CP, Decree 65/2024/ND-CP, and Circular 80/2021/TT-BTC, the Ministry of Finance provides the following steps:
Step 1: Taxpayers eligible for a tax payment extension must prepare and submit their application to the directly managing tax authority.
Step 2: The tax authority receives the application:
If the application is submitted in person or by post, tax officials will receive, process, and return the result in accordance with regulations.
If the application is submitted electronically, the receipt and processing will be done via the tax authority’s electronic data processing system.
The tax payment extension application includes:
- A request for tax payment extension form (Form 01/GHAN) issued with Circular 80/2021/TT-BTC;
- In cases of extension due to natural disasters, calamities, epidemics, fires, or unexpected accidents, additional documents are required:
+ Confirmation of the time and location of the incident.
+ A document certifying the value of the damage prepared and held accountable by the taxpayer or their legal representative.
+ Documents related to compensation liability (if applicable).
- A request for tax and land rent extension form according to Decree 64/2024/ND-CP.
- A request for a special consumption tax payment extension form according
Decision 2127/QD-BTC takes effect from September 11, 2024.
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