On April 8, 2020, the Government issued Decree 41/2020/ND-CP extending the deadline for tax payment and land rent.
According to Decree 41/2020/ND-CP, in order to get an extension of the time limit for paying tax and land rent, taxpayers only need to send a request for extension of payment of tax and land rent (by electronic method or by other methods). other) to the tax agency for direct management once at the same time as the time of submitting tax declaration dossiers.
In case the request for extension of tax and land rent payment is not submitted at the same time as the submission of monthly (or quarterly) tax declaration dossiers, the deadline for submission is July 30, 2020, the tax administration agency is still extend the payment of tax and land rent of the arising periods which are extended before the time of submitting the extension request.
In case the taxpayer is leased land by the State in many different locations, the tax agency directly managing the taxpayer is responsible for sending a copy of the request for extension of tax payment and land rent to the tax authority of the locality where the taxpayer is located. leased land.
During the extended tax payment period, based on the written request for extension of tax payment and land rent, the tax authority will not charge late payment interest for the extended tax and land rent.
Note:
- Taxpayers self-determine and take responsibility for the extension request to ensure the right subjects;
- The tax authority is not required to notify the taxpayer of the acceptance of the extension of tax payment and land rent;
- If during the extension period, the tax authority has grounds to determine that the taxpayer is not subject to the extension, the tax authority shall notify the taxpayer of the suspension of the extension. Taxpayers must fully pay tax, land rent and late payment interest during the extension period into the State budget;
- If, after the extension time expires, the tax authority discovers through inspection and examination that the taxpayer is not eligible for the extension to pay tax and land rent, the taxpayer must pay the outstanding tax amount and money. fines and late payment interest shall be re-determined by the tax authority and remitted into the state budget.
