Recommendation that taxes and fees have been postponed, when the deferral period expires, allowing enterprises to pay according to the roadmap to reduce the pressure of one-off repayment for enterprises. The deadline can be extended to 2021.
Responded by units: The Ministry of Finance; The general Department of Taxation
Official letter: No 3430/TCT-QLN, dated: 2020-08-20
The General Department of Taxation has the following opinions:
• Currently, in order to remove difficulties for taxpayers affected by the Covid-19 epidemic, the Government has issued Decree No. 41/2020 / ND-CP dated April 8, 2020 on extension of the deadline. paying taxes and land rent.
• In Article 62 of the Law on Tax Administration No. 38/2019 / QH14 dated June 13, 2019, the extension of tax payment is specified as follows:
1. Tax payment extension shall be considered at the request of taxpayers in one of the following cases:
a. Suffering from material damage, directly affecting production and business due to a force majeure event specified in Clause 27, Article 3 of this Law;
b. Must cease operations due to relocation of production and / or business establishments at the request of competent agencies, affecting production and business results.
2. Taxpayers eligible for tax payment time limit extension specified in Clause 1 of this Article may extend partial or full tax payment time limit extension.
3. The time for tax payment time limit extension is specified as follows:
a. No more than 2 years from the date of expiration of the tax payment time limit, for the case specified at Point a, Clause 1 of this Article;
b. Not exceeding 01 year from the date of expiration of the tax payment time limit for the case specified at Point b, Clause 1 of this Article ”
Pursuant to the above provisions, after the deadline for tax payment time limit extension under Decree No. 41/2020 / ND-CP, if the taxpayer falls into the case specified in Clause 1, Article 62 of the Law on Tax Administration No. 38/2019 / QH14 mentioned above will be extended to partially or wholly tax payable. The extension period is specified in Clause 3, Article 62 of the Law on Tax Administration mentioned above.
The General Department of Taxation would like to respond, so that the Textile Association would know.
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