Decree 91/2022/ND-CP amending and supplementing Decree 126/2020/ND-CP guiding the Law on Tax Administration

DECREE

Amendments and Supplements to SOME Articles of DECREE NO. 126/2020/ND-CP OF OCTOBER 19, 10 BY THE GOVERNMENT DETAILS SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION

Pursuant to the June 19, 6 Law on Government Organization; The Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Organization of Local Government dated November 2015, 22;

Pursuant to the Law on Tax Administration dated June 13, 6;

At the proposal of the Minister of Finance;

The Government promulgates a Decree amending and supplementing a number of articles of the Government's Decree No. 126/2020/ND-CP dated October 19, 10 detailing a number of articles of the Law on Tax Administration.

Article 1. Amending and supplementing a number of articles of the Government's Decree No. 126/2020/ND-CP dated October 19, 10 detailing a number of articles of the Law on Tax Administration

1. To add Article 6a as follows:

“Article 6a. End of time

Time limit for submission of tax declaration dossiers, time limit for tax payment, time limit for tax administration agencies to handle dossiers, and validity period of decisions on enforcement of administrative decisions on tax administration shall comply with regulations. in the Tax Administration Law and this Decree. In case the last day of the time limit for submitting tax declaration dossiers, the time limit for tax payment, the time limit for tax administration agencies to handle dossiers, and the validity period of the enforcement decision coincides with the prescribed holiday, the last day The end of the period shall be counted as the working day immediately following that holiday.”

2. Point e, Clause 3, Article 7 is added as follows:

“e) Personal income tax declarant is an organization or individual that pays income in the case of monthly or quarterly personal income tax declaration but in that quarter there is no withholding personal income tax. income recipient.”

3. Point b, Clause 6, Article 8 is amended and supplemented as follows:

“b) Corporate income tax (except corporate income tax from capital transfer of foreign contractors; corporate income tax declared according to the ratio method on revenue each time it is incurred or monthly according to regulations). specified at Point dd, Clause 4 of this Article). Taxpayers must determine by themselves the amount of corporate income tax to be temporarily paid quarterly (including temporarily allocating the enterprise income tax amount to the province where the dependent unit is located, the business location, where the real estate is located). the transferred property is different from where the taxpayer is headquartered) and the temporarily paid tax amount shall be deducted from the payable amount according to the annual tax finalization.

Taxpayers who are required to prepare quarterly financial statements in accordance with the law on accounting shall base themselves on quarterly financial statements and the provisions of tax law to determine the amount of temporarily paid quarterly corporate income tax.

Taxpayers who are not required to prepare quarterly financial statements according to the provisions of law on accounting shall base themselves on quarterly production and business results and the provisions of tax law to determine the amount of corporate income tax. provisional quarterly payment.

The total amount of temporarily paid corporate income tax of four quarters must not be less than 04% of the payable corporate income tax according to the annual finalization. In case taxpayers pay less than the tax payable for 80 quarters, they must pay a late payment interest calculated on the underpaid tax amount from the day following the last day of the period for temporary payment of quarterly corporate income tax to the last day of the fourth quarter. immediately before the date of payment of the outstanding tax amount to the state budget.

Taxpayers who carry out investment projects on infrastructure, houses for transfer or lease-purchase, and collect advances from customers according to the schedule in accordance with the provisions of law, shall temporarily pay income tax. quarterly business income at the rate of 1% of the proceeds. In case the infrastructure and houses have not been handed over and have not yet been included in the revenue for calculating corporate income tax in the year, the taxpayers shall not sum it up in the annual corporate income tax finalization dossier, but aggregate it in the enterprise income tax return. declare and finalize corporate income tax when handing over real estate for each part or the whole project”.

4. Point c, Clause 6, Article 8 is amended and supplemented as follows:

“c) Profit after tax remaining after setting up funds of enterprises in which 100% of charter capital is held by the State. As follows:

Taxpayers must determine by themselves the remaining after-tax profit after setting aside the provisional funds for quarterly payment no later than the 30th day of the quarter following the quarter in which the payment obligation arises and be deducted the remaining after-tax profit after the payment is made. set aside temporarily paid funds with the payable amount according to the annual finalization.

The total remaining after-tax profit after setting aside temporarily paid funds of four quarters must not be less than 04% of the remaining after-tax profit after setting aside funds according to the annual finalization. In case taxpayers pay less than the amount that must be temporarily paid for 80 quarters, they must pay a late payment interest calculated on the underpaid amount from the day following the last day of the time limit for temporarily paying the remaining after-tax profit after making deductions. funds from the fourth quarter to the day immediately preceding the date of payment of the remaining after-tax profits after appropriating the deficit funds into the state budget.

For the remaining after-tax profit after setting aside additional payable funds when making additional declarations due to the adjustment of business classification results as announced by the owner from the date following the last day of the deadline for payment of the remaining after-tax profit according to the annual finalization to the time limit for announcing the results of enterprise classification of the owner according to the regulations of the competent authority, the enterprise is not required to pay late payment interest.

The representative of the capital portion of enterprises in which 100% of charter capital is held by the State with contributed capital in joint-stock companies or limited liability companies with two or more members is responsible for voting to pay dividends and profits. when meeting all the conditions prescribed by the Law on Enterprises, and requesting to urge joint-stock companies or limited liability companies with two or more members to pay dividends and profits to be divided among the enterprise's contributed capital. 100% of charter capital is held by the State.”

5. Point g, Clause 6, Article 8 is amended and supplemented as follows:

“g) The corporate income tax of foreign carriers is temporarily paid quarterly and made annual finalization declaration. The total amount of temporarily paid corporate income tax of four quarters must not be less than 04% of the payable corporate income tax according to the annual finalization. In case taxpayers pay less than the tax payable for 80 quarters, they must pay a late payment interest calculated on the underpaid tax amount from the day following the last day of the period for temporary payment of quarterly corporate income tax to the last day of the fourth quarter. immediately before the date of payment of the outstanding tax amount into the state budget.”

6. Point b, Clause 4, Article 11 is amended and supplemented as follows:

“b) For coal mined and consumed domestically:

Enterprises that exploit and consume domestic coal through the form of management and assign to subsidiaries or dependent units to exploit, process and consume, the unit shall perform the task of consuming real coal. now declare tax for the entire amount of environmental protection tax incurred for taxable mining coal and submit a tax return to the tax authority directly managing it, enclosed with a table determining the tax payable for each locality where a coal mining company is located according to the regulations of the Minister of Finance.”

7. To add Clause 8, Article 27 as follows:

"8. Organizations established and operating under Vietnamese law as owners of e-commerce platforms are responsible for providing fully, accurately and on time as prescribed to tax authorities information of traders and organizations. , individuals who conduct part or the whole process of buying and selling goods and services on the e-commerce trading floor, including: seller's name, tax code or personal identification number or identity card or citizen identification or passport, address, contact phone number; sales revenue through the floor's online ordering function. The provision of information is done on a quarterly basis, no later than the last day of the first month of the following quarter, electronically, via the website of the General Department of Taxation in the data format published by the General Department of Taxation. Father."

8. To add Clause 4, Article 43 as follows:

“4. The provisions at point d.1 clause 5 Article 7 Decree No. 126/2020/ND-CP shall be implemented from January 01, 01. In case individuals receive dividends in securities, the individual is a current shareholder. The owner receives the bonus in securities which is recorded into the investor's securities account from December 2023, 31 or earlier and has not been approved by the securities companies, commercial banks where the individual opens a depository account, the fund management company where the individual entrusts the investment portfolio, the securities issuer declares tax on behalf of, and pays tax on behalf of, the individual shall declare and pay personal income tax in accordance with the provisions of the income tax law. individuals and not be administratively sanctioned for late submission of tax returns, and not be charged late payment interest (if any) as prescribed in Clause 12 Article 2022 of the Law on Tax Administration from December 11, 16 to the end of the tax year. December 05, 12.”

9. Issuing together with this Decree the Notice of termination of the use of invoices, made according to Form No. 04-1/CC replacing Form No. 04-1/CC in Appendix III issued together with Decree No. 126/2020/ Decree-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration.

Article 2. Implementation organization and implementation effect

1. This Decree takes effect from the date of signing for promulgation. The provisions of Clauses 3, 4, 5, Article 1 of this Decree shall apply from the tax period of 2021 as follows:

a) By the effective date of this Decree, taxpayers whose temporarily paid tax amount for the first 03 quarters of the tax period in 2021 is not lower than 75% of the payable amount according to the annual finalization, the regulation on tax rate shall not apply. temporarily paid for 04 quarters in Clauses 3, 4 and 5, Article 1 of this Decree.

b) By the effective date of this Decree, taxpayers whose temporarily paid tax amount for the first 03 quarters of the tax period in 2021 is lower than 75% of the payable amount according to the annual finalization, may apply the temporary payment rate. 04 quarters specified in Clauses 3, 4, 5, Article 1 of this Decree, if the amount of late payment is not increased.

In case the agency competent to conduct inspection and examination has charged late payment interest as prescribed at Points b, c and g, Clause 6, Article 8 of Decree No. 126/2020/ND-CP and when applying regulations If the amount of late payment interest is reduced for the four quarters specified in Clauses 04, 3 and 4, Article 5 of this Decree, the taxpayer shall submit a written request for adjustment and reduction of late payment interest using Form No. 1/GTCN in the original Appendix. promulgated together with this Decree shall be sent to the tax authority where the late payment interest is incurred (either the tax authority directly managing it or the tax authority having activities entitled to corporate income tax incentives). After adjusting the reduction, if there is an overpaid amount of late payment, the provisions of Articles 01 and Chapter VIII of the Law on Tax Administration No. 60/38/QH2019 and guiding documents shall be followed.

2. The Ministry of Finance is responsible for directing and organizing the implementation of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairmen of People's Committees of provinces and centrally run cities and enterprises, organizations, business households and individuals having concerned shall be responsible for the implementation of this Decree.

APPENDIX

(Attached to the Decree No. XNXX / 91 / ND-CP dated 2022 month 30X year 10 of the Government)

Form No. 04-1/CC

NOTIFICATION

About stopping using invoices

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 6;

Pursuant to Article 34 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to Article 1 of Decree No. ...../2022/ND-CP dated October ... October 10 of the Government amending and supplementing a number of articles of Decree No. 2022/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to Decision No. …./QD-CT/CCT dated …. of the Department of Taxation/Sub-Department of Taxation on the enforcement of administrative decisions on tax administration by stopping the use of invoices;

…(Name of agency issuing enforcement decision).., notice to stop using invoices for ….(Name of the taxpayer)…

Tax code: …………………..

Address of business office: ……………………

Reason for notice to stop using invoices: ………….

Based on monitoring data at tax authorities or data of other competent authorities (if any), the number of invoices outstanding until the date of issuance of the enforcement decision includes:

Taxpayers who use invoices from the effective date of enforcement decisions (date ... month ... year ....) are considered to use invoices illegally (unless taxpayers use invoices). application for each occurrence).

Note: In case there is no data on invoices, the notice to stop using invoices only needs to write the following contents: The basis for the notice; the name of the agency issuing the enforcement decision; name, address, tax identification number of the taxpayer subject to enforcement; reason to stop using invoices.

Form No. 01/GTCN

To: ….(Name of competent tax authority)…

Name of the taxpayer: ………………………………………………………………………………………………

Tax code: …………………………………………………………………………………………………………..

Day…, … … was …. calculate late payment interest of the tax period 2021 according to the provisions of Decree No. 126/2020/ND-CP with the amount of … VND. Suggestions …. … reduction of late payment interest with the amount of … dong due to the recalculation of late payment interest according to the provisions of Point b, Clause 1, Article 2 of Decree No. ……./2022/ND-CP dated ……. government.

Attached documents: (specify name of document, original or copy)

(first) ………………………………

(first) ………………………………

… (Taxpayer's name)… take responsibility before law for the above information.