blue-check Key amendments in Decree No. 91/2022/ND-CP regarding tax declaration

Official Telegram No. 13/CD-TCT dated October 30th, 2022 of the General Department of Taxation regarding deployment of the Government’s Decree No. 91/2022/ND-CP dated October 30th, 2022 on amendments to some articles of the Government’s Decree No. 126/2020/ND-CPstatus2 dated October 19th, 2020 elaborating the Law on Tax administration.
Posted: 31/10/2022 1:04:50 PM | Latest updated: 1/11/2022 2:17:14 PM (GMT+7) | LuatVietnam: 5570 | Vietlaw: 585

This Official Telegram requests Departments of taxation of provinces, cities to timely disseminate newly-amended, supplemented contents regarding tax declaration prescribed at Decree No. 91/2022/ND-CP to taxpayers:

Accordingly, Decree No. 91/2022/ND-CP amends, supplements to the following regulations of Decree No. 126/2020/ND-CPstatus2 :

- Personal income tax (PIT) declaration made by organizations, individuals that do not deduct PIT;

- Responsibility of owners of e-commerce platforms to provide information about traders, organizations and individuals whose goods or services on their e-commerce platforms for tax authorities;

- Regulation on payment of provisional corporate income tax (CIT), temporary payment of post-tax profit that remains after making contributions to funds;

- Submission of tax declaration dossiers of environment protection tax on coal extracted and sold domestically;

- Regarding cases where expiration dates of time limits are statutory days off;

- Regarding time when organizations declare, pay tax on behalf of individuals who receive bonuses, dividends in the form of securities;

- Amendment to the Notice of invoice suspension Form No. 04-1/CC promulgated together with Decree No. 126/2020/ND-CPstatus2 .

Decree No. 91/2022/ND-CP takes effect from the date of its signing, except the regulations at clauses 3, 4 and 5 Article 1 of the Decree which shall be applied from the tax period of 2021.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 585

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