May taxpayers apply for lịch trực tiếp bóng đá hôm nay defferal in case of operating in epidemic areas in Vietnam?

May taxpayers apply for lịch trực tiếp bóng đá hôm nay defferal in case of operating in epidemic areasin Vietnam?

According to Article 62 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, the regulations on lịch trực tiếp bóng đá hôm nay defferal are as follows:

- The lịch trực tiếp bóng đá hôm nay defferal is considered based on the taxpayer's request in one of the following cases:

[1] Suffering material damage directly affecting production and business due to force majeure circumstances such as:

The taxpayer suffers material damage due to natural disasters, catastrophes, epidemics, fires, unexpected accidents;

Other force majeure cases as prescribed by the Government of Vietnam.

[2] Having to cease operations due to the relocation of production and business facilities as requested by competent authorities, affecting production and business results.

- Taxpayers eligible for lịch trực tiếp bóng đá hôm nay defferal as stated above can extend a part or the full amount of the lịch trực tiếp bóng đá hôm nay payable.

- The duration for lịch trực tiếp bóng đá hôm nay defferal is defined as follows:

+ Not more than 2 years from the end of the lịch trực tiếp bóng đá hôm nay payment deadline for the case specified in point [1];

+ Not more than 1 year from the end of the lịch trực tiếp bóng đá hôm nay payment deadline for the case specified in point [2].

- Taxpayers will not be fined and will not have to pay late payment interest on the lịch trực tiếp bóng đá hôm nay debt during the extension period.

- The head of the lịch trực tiếp bóng đá hôm nay administration department directly managing the taxpayer will decide the extended lịch trực tiếp bóng đá hôm nay amount and duration based on the extension application.

Additionally, according to Article 63 of the Law on lịch trực tiếp bóng đá hôm nay Administration 2019, the Government of Vietnam determines the lịch trực tiếp bóng đá hôm nay defferal for sectors and business activities facing special difficulties in specific periods. Extending the lịch trực tiếp bóng đá hôm nay payment deadline does not lead to an adjustment of the state budget estimates already decided by the National Assembly.

Thus, business activity in epidemic-affected areas will qualify for lịch trực tiếp bóng đá hôm nay defferal.

May taxpayers apply for lịch trực tiếp bóng đá hôm nay defferal in case of operating in epidemic areas in Vietnam?(Image from the Internet)

What are procedures for application for lịch trực tiếp bóng đá hôm nay deferral in Vietnam?

Based on the regulations in Article 65 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, the process is as follows:

- The application for a lịch trực tiếp bóng đá hôm nay deferral includes:

+ A written request for lịch trực tiếp bóng đá hôm nay deferral, stating clearly the reasons, lịch trực tiếp bóng đá hôm nay amount, and deadline;

+ Documentation proving the reasons for lịch trực tiếp bóng đá hôm nay deferral.

- The Minister of Finance shall detail the required documents for lịch trực tiếp bóng đá hôm nay deferral.

Regarding the receipt and processing of lịch trực tiếp bóng đá hôm nay deferral applications:

- The lịch trực tiếp bóng đá hôm nay administration department receives taxpayer extension applications via the following methods:

+ Direct submission at the lịch trực tiếp bóng đá hôm nay administration department;

+ Submission by postal service;

+ Electronic submission via the lịch trực tiếp bóng đá hôm nay administration department’s electronic trading portal.

- The lịch trực tiếp bóng đá hôm nay administration department processes the lịch trực tiếp bóng đá hôm nay deferral application according to the following:

+ If the application is legal, complete, and correctly formatted, a written notice of the lịch trực tiếp bóng đá hôm nay deferral will be sent to the taxpayer within 10 working days from the date of receiving all necessary documents;

+ If the application is incomplete according to regulations, a written notification will be sent to the taxpayer within 3 working days from the date of receiving the application.

Furthermore, based on clause 2, Article 24 ofCircular 80/2021/TT-BTC, the application for lịch trực tiếp bóng đá hôm nay deferral comprises:

[1]For cases of natural disasters, catastrophes, epidemics, fires, unexpected accidents as stipulated in point a, clause 27, Article 3 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, the application includes:

- A written request for lịch trực tiếp bóng đá hôm nay deferral by the taxpayer according to form No. 01/GHAN (download here) attached with Appendix 1 ofCircular 80/2021/TT-BTC;

- Documentation confirming the time and location of the natural disaster, catastrophe, epidemic, fire, and unexpected accident by the competent authority (original or certified copy by the taxpayer);

- A document determining the value of material damages established by the taxpayer or the authorized representative and being responsible for the accuracy of data;

- A document (original or certified copy by the taxpayer) stating the responsibility of the organization or individual to compensate for damages (if any);

- Any relevant documents (original or certified copy by the taxpayer) related to damage compensation (if any).

[2]For other force majeure cases as defined in clause 1, Article 3 ofDecree 126/2020/ND-CP, the application includes:

- A written request for lịch trực tiếp bóng đá hôm nay deferral by the taxpayer according to form No. 01/GHAN (download here) attached with Appendix 1 ofCircular 80/2021/TT-BTC;

- A document determining the value of material damages established by the taxpayer or the authorized representative and being responsible for the accuracy of data;

- Documentation confirming the time and location of force majeure by the competent authority; documents proving cessation of business production due to wars, riots, strikes requiring the cessation of business production (original or certified copy by the taxpayer);

- Documents proving unforeseen risks not related to subjective reasons or responsibility of the taxpayer and the inability to source financial funds for state budget payment in case of damages from risks not due to subjective reasons of the taxpayer (original or certified copy by the taxpayer);

- Any relevant documents (original or certified copy by the taxpayer) related to damage compensation by the insurance authority (if any).

[3]For cases of relocation of production and business facilities as stipulated in point b, clause 1, Article 62 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019. The application includes:

- A written request for lịch trực tiếp bóng đá hôm nay deferral by the taxpayer according to form No. 01/GHAN (download here) attached with Appendix 1 ofCircular 80/2021/TT-BTC;

- A decision from the competent state authority regarding the relocation of production and business facilities for the taxpayer (original or certified copy by the taxpayer);

- A scheme or relocation plan clearly showing the details and timeline of the taxpayer’s relocation (original or certified copy by the taxpayer).

* Once the documents are complete, the lịch trực tiếp bóng đá hôm nay administration department will receive the taxpayer's extension application via the following methods: (Article 65 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019)

- Direct submission at the lịch trực tiếp bóng đá hôm nay administration department;

- Submission by postal service;

- Electronic submission via the lịch trực tiếp bóng đá hôm nay administration's electronic trading portal.

* The lịch trực tiếp bóng đá hôm nay administration department processes the lịch trực tiếp bóng đá hôm nay deferral application according to the following regulations:

- If the application is legal, complete, and correctly formatted, a written notice of the lịch trực tiếp bóng đá hôm nay deferral will be sent to the taxpayer within 10 working days from the date of receiving all necessary documents;

- If the application is incomplete according to regulations, a written notification will be sent to the taxpayer within 3 working days from the date of receiving the application.

Which authority shall decideon lịch trực tiếp bóng đá hôm nay defferal in special cases in Vietnam?

Based on Article 63 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, it is regulated as follows:

lịch trực tiếp bóng đá hôm nay deferral in special cases

The Government of Vietnam decides on the lịch trực tiếp bóng đá hôm nay defferal for specific sectors and businesses facing special difficulties during specific periods. Such extensions do not lead to adjustments to the state budget estimates already decided by the National Assembly.

Additionally, lịch trực tiếp bóng đá hôm nay defferal in special cases are further guided by Article 19 ofDecree 126/2020/ND-CPas follows:

In specific periods, when sectors and business activities face special difficulties, the Ministry of Finance shall lead, cooperate with relevant ministries and central authorities to propose to the Government of Vietnam to stipulate which sectors, taxes, and other state budget collections may be eligible for extensions, the duration, procedures, authority, and documentation required for lịch trực tiếp bóng đá hôm nay deferral. Such extensions do not lead to adjustments to the state budget estimates already decided by the National Assembly.

Thus,the Government of Vietnam is the authority that decides on lịch trực tiếp bóng đá hôm nay defferal in special cases.