Summary of Decree 91/2022/ND-CP

  • 10/11/2022 15:57

1. Deadline for submitting tax declaration dossiers and tax payment deadlines:

🔰  In case the last day of the deadline for submitting tax declaration dossiers, the deadline for tax payment, the deadline for tax administration agencies to handle the dossiers, the validity period of the enforcement decision coincides with the prescribed rest day, the last day of the deadline shall be counted as the working day immediately following that rest day.

2. For personal income tax:

🔰  PIT declarer is an organization or individual paying income in the case of monthly or quarterly PIT declaration but in that month or quarter there is no withholding of PIT from the income recipient, he/she is not required to submit an income tax return.

3. Temporary payment of corporate income tax:

⏩ Total CIT temporarily paid for 4 quarters must not be lower than 80% of CIT payable according to the annual finalization.

⏩ In case of underpayment, late payment interest shall be paid on the underpaid tax amount from the day following the last day of the period for the temporary payment of quarterly CIT to the day immediately preceding the date of tax payment.

4. Profit after tax of enterprises:

✔ The total remaining after-tax profit after setting aside temporarily paid funds for four quarters must not be less than 80% of the remaining after-tax profit after setting aside funds according to the annual finalization.

✔ In case of underpayment compared to the amount to be temporarily paid, a late payment interest must be paid on the underpaid amount from the day following the last day of the time limit for the temporary payment of remaining after-tax profit after setting aside funds for the fourth quarter. to the day immediately preceding the date of payment of the remaining after-tax profit.

5. E-commerce floors must provide information about sellers:

◾ Organizations established under the law of Vietnam as the owner of the e-commerce floor have the responsibility to provide full, accurate and on time according to regulations to the management agency with information of traders, organizations, and individuals: name of a person: sales, MST, identification number, CCCD or ID card, address, phone number, and SALE REVENUE through the online ordering function on the floor.

◾ Information is provided on a quarterly basis, no later than the last day of the first month of the following quarter.

◾ E-commerce floor owners provide information electronically, via the Portal of the General Department of Taxation in the data format announced by the General Department of Taxation.

6. Implementation organization and effect:

➣ This Decree takes effect from the date of signing and promulgation.

➣ For Taxpayers whose temporarily paid tax amount for the first three quarters of the tax year 2021 is not lower than 75% of the payable amount according to the annual finalization, the regulation on the four-quarter provisional payment rate does not apply.

➣ Taxpayers whose temporarily paid tax amount for the first three quarters of the tax year 2021 is lower than 75% of the payable amount according to the annual finalization, shall apply the four-quarter provisional payment rate.

⇒ If you have any questions, please register here for TASCO's earliest advice or contact hotline: 0975480868 (Zalo)


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