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:
- 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-CP .
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.
|Published||Vietlaw's Newsletter No. 585|