Decree No. 91/2022/NĐ-CP amends and supplements certain Articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration.

DECREE

Amending and supplementing some articles of Decree No. 126/2020/NĐ-CP

dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration

The Government promulgates this Decree amending and supplementing some articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

Article 1. Amending and supplementing some articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration

1. Supplementing Clause 6a as follows:

Clause 6a. Termination of period

"The deadline for submitting tax declaration forms, the deadline for paying taxes, the deadline for tax administration agencies to process tax declaration forms, and the validity period of enforcement decisions on administrative decisions on tax management shall be implemented according to the provisions of the Law on Tax Administration and this Decree. In case the last day of the deadline for submitting tax declaration forms, the deadline for paying taxes, the deadline for tax administration agencies to process tax declaration forms, and the validity period of enforcement decisions coincides with a holiday as prescribed, the last day of the deadline shall be considered as the next working day following the holiday."

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

"e) The taxpayer of personal income tax is an organization or individual paying income that falls under the category of personal income tax declarations made monthly or quarterly but did not result in withholding personal income tax from the recipient during that month or quarter."

3. Amending and supplementing Point b, Clause 6, Article 8 as follows:

"b) Corporate income tax (excluding corporate income tax from the transfer of capital by foreign contractors; corporate income tax declared based on the ratio method on revenue each time it occurs or monthly as stipulated in Point d, Clause 4 of this Article). The taxpayer must independently determine the amount of quarterly provisional corporate income tax (including the provisional allocation of corporate income tax to provincial authorities where there are dependent units, business locations, or transferred real estate other than the main office location) and deduct the amount of provisional tax paid from the amount due at year-end settlement.

A taxpayer who is required to prepare quarterly financial statements according to accounting laws shall base their determination of the amount of quarterly provisional corporate income tax on the quarterly financial statements and relevant tax laws.

A taxpayer who is not required to prepare quarterly financial statements according to accounting laws shall base their determination of the amount of quarterly provisional corporate income tax on the results of production and business operations for the quarter and relevant tax laws.

The total amount of quarterly provisional corporate income tax paid over four quarters must not be less than 80% of the annual corporate income tax due at year-end settlement. If the taxpayer fails to pay the provisional tax for the fourth quarter, they must pay interest on the overdue tax from the day following the last day of the provisional tax payment deadline for the fourth quarter until the day before the payment of the remaining tax due to the state budget.

A taxpayer who implements infrastructure investment projects, houses for sale or lease purchase, and receives advance payments from customers in accordance with applicable laws may provisionally pay corporate income tax quarterly at a rate of 1% of the received amount. If the infrastructure or house has not been handed over and is not included in taxable revenue for the year, the taxpayer does not include it in the annual corporate income tax settlement declaration but includes it in the corporate income tax settlement declaration when transferring the real estate portion or the entire project."

4. Amending and supplementing Point c, Clause 6, Article 8 as follows:

"c) Remaining post-tax profit after setting aside funds by enterprises wholly owned by the State. Specifically as follows:

The taxpayer must independently determine the amount of remaining post-tax profit after setting aside funds and provisionally pay it by the end of the quarter following the quarter in which the obligation arises, and deduct the amount of remaining post-tax profit after setting aside funds already provisionally paid from the amount due at year-end settlement.

The total amount of remaining post-tax profit after setting aside funds provisionally paid over four quarters must not be less than 80% of the remaining post-tax profit after setting aside funds at year-end settlement. If the taxpayer fails to pay the provisional amount for the fourth quarter, they must pay interest on the overdue amount from the day following the last day of the provisional payment deadline for the remaining post-tax profit after setting aside funds for the fourth quarter until the day before the payment of the remaining post-tax profit after setting aside funds due to the state budget.

For additional remaining post-tax profit after setting aside funds payable when declaring supplementary information due to adjustments in enterprise classification levels announced by the owner from the day following the last day of the deadline for paying remaining post-tax profit after setting aside funds at year-end settlement to the deadline for announcing enterprise classification levels by the competent authority, the enterprise is not required to pay interest on the overdue amount.

The representative of the State-owned enterprise's capital contribution in joint-stock companies or limited liability companies with two or more members has the responsibility to vote for dividend distribution and profit sharing when all conditions stipulated by the Enterprise Law are met, and to urge joint-stock companies or limited liability companies with two or more members to pay dividends and profits attributable to the State-owned enterprise's capital contribution."

5. Amending and supplementing Point g, Clause 6, Article 8 as follows:

Point g Clause 6 Article 8 shall be amended and supplemented as follows:

"g) Corporate income tax temporarily paid quarterly and annual final settlement by foreign shipping companies. The total corporate income tax temporarily paid for four quarters must not be less than 80% of the corporate income tax payable according to the annual final settlement. If the taxpayer pays less than the amount of temporary tax for the four quarters, they must pay late payment interest on the underpaid tax from the day following the last day of the temporary tax payment deadline for the fourth quarter until the day before the underpaid tax is paid into the state budget."

6. Point b Clause 4 Article 11 shall be amended and supplemented as follows:

"b) For coal extracted and consumed domestically:"

"An enterprise that engages in domestic coal extraction and consumption through management and delegation to subsidiaries or affiliated units for extraction, processing, and consumption shall have the unit responsible for coal sales declare the entire environmental protection tax arising from the taxable coal extraction and submit the tax declaration form to the directly managing tax authority along with the Table determining the tax payable to each locality where the coal-extracting company has its headquarters, in accordance with the regulations of the Minister of Finance."

7. Clause 8 Article 27 shall be added as follows:

"8. Organizations established and operating under Vietnamese law that are owners of electronic commerce platforms shall be responsible for providing complete, accurate, and timely information to the tax authorities regarding traders, organizations, and individuals who conduct part or all of the goods and services trading process on the electronic commerce platform, including: seller's name, taxpayer identification number or individual identification number or identity card number or citizen identification card number or passport number, address, contact phone number; revenue from online sales through the platform's online ordering function. Information provision shall be carried out quarterly at the latest on the last day of the first month of the next quarter, via the e-Government Portal of the General Department of Taxation in the data format published by the General Department of Taxation."

8. Clause 4 Article 43 shall be added as follows:

"4. The provisions at point d.1 Clause 5 Article 7 of Decree No. 126/2020/NĐ-CP shall be implemented from January 1, 2023. In cases where individuals receive dividends in securities, existing shareholders receiving awards in securities recorded in their securities accounts on or before December 31, 2022, and not yet declared and taxed by securities companies, commercial banks where individuals have opened custodial accounts, fund management companies where individuals have entrusted investment portfolios, or issuing organizations, such individuals shall declare and pay personal income tax in accordance with the Personal Income Tax Law and will not be subject to administrative penalties for late submission of tax declarations or late payment interest (if applicable) under Clause 11 Article 16 of the Tax Administration Law from December 5, 2020 to December 31, 2022."

9. This Decree shall promulgate the Notice on the cessation of use of invoices in Form No. 04-1/CC to replace Form No. 04-1/CC in Appendix III issued together with Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 2. Implementation and Effectiveness

1. This Decree takes effect from the date of issuance. The provisions set forth in Clauses 3, 4, and 5 of Article 1 of this Decree shall be applied from the tax period of 2021 as follows:

a) As of the date this Decree takes effect, taxpayers who have paid provisional tax for the first three quarters of the 2021 tax period not less than 75% of the amount due according to the final settlement shall not apply the provisional tax rate for four quarters as stipulated in Clauses 3, 4, and 5 of Article 1 of this Decree.

b) As of the date this Decree takes effect, taxpayers who have paid provisional tax for the first three quarters of the 2021 tax period less than 75% of the amount due according to the final settlement shall apply the provisional tax rate for four quarters as stipulated in Clauses 3, 4, and 5 of Article 1 of this Decree if they do not increase the amount of late payment penalties.

In cases where the competent authority responsible for inspection and examination has calculated late payment penalties according to points b, c, and g of Clause 6 of Article 8 of Decree No. 126/2020/NĐ-CP, and when applying the provisional tax rate for four quarters as stipulated in Clauses 3, 4, and 5 of Article 1 of this Decree results in a reduction of late payment penalties, taxpayers must submit a written request to adjust and reduce late payment penalties using Form No. 01/GTCN attached to this Decree to the tax authority where the late payment penalties were incurred (the directly managing tax authority or the tax authority benefiting from corporate income tax incentives). After adjustment, if there is an overpayment of late payment penalties, it shall be handled according to Article 60 and Chapter VIII of the Law on Tax Administration No. 38/2019/QH14 and the guiding documents for implementation.

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-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related enterprises, organizations, business households, and individuals are responsible for implementing this Decree./.

PRIME MINISTER

DEPUTY PRIME MINISTER

(Signed)

LE MINH KHAİ