What are details of trực tiếp bóng đá euro hôm nay Form 01/GHAN - Request for tax payment extension in Vietnam under Circular 80?

What are details of trực tiếp bóng đá euro hôm nay Form 01/GHAN - Request for tax payment extension in Vietnam under Circular 80?

Based on Form 01/GHAN Appendix 1 issued withCircular 80/2021/TT-BTCstipulating trực tiếp bóng đá euro hôm nay form of trực tiếp bóng đá euro hôm nay request for tax payment extension:

DownloadForm 01/GHAN - Request for Tax Payment Extension according to Circular 80

What are details of trực tiếp bóng đá euro hôm nay Form 01/GHAN - Request for tax payment extension in Vietnam under Circular 80?(Image from trực tiếp bóng đá euro hôm nay Internet)

What is trực tiếp bóng đá euro hôm nay duration of trực tiếp bóng đá euro hôm nay tax payment extension in Vietnam?

Based on Article 62 of trực tiếp bóng đá euro hôm nayTax Administration Law 2019stipulating trực tiếp bóng đá euro hôm nay extension of tax payment:

Article 62. Extension of Tax Payment

1. trực tiếp bóng đá euro hôm nay extension of tax payment is considered based on trực tiếp bóng đá euro hôm nay request of trực tiếp bóng đá euro hôm nay taxpayer who falls into one of trực tiếp bóng đá euro hôm nay following cases:

a) Suffer material damage, directly affecting production and business due to encountering force majeure situations stipulated in Clause 27, Article 3 of this Law;

b) Must suspend operations due to relocation of production and business facilities according to trực tiếp bóng đá euro hôm nay request of competent authorities affecting production and business results.

2. Taxpayers eligible for tax payment extension as stipulated in Clause 1 of this Article are granted an extension for part or all of trực tiếp bóng đá euro hôm nay tax payable.

3. trực tiếp bóng đá euro hôm nay tax payment extension time is stipulated as follows:

a) Not more than 02 years from trực tiếp bóng đá euro hôm nay deadline for tax payment for cases stipulated at Point a, Clause 1 of this Article;

b) Not more than 01 year from trực tiếp bóng đá euro hôm nay deadline for tax payment for cases stipulated at Point b, Clause 1 of this Article.

4. Taxpayers shall not be penalized and are not required to pay late payment interest on tax debt during trực tiếp bóng đá euro hôm nay tax payment extension period.

5. trực tiếp bóng đá euro hôm nay head of trực tiếp bóng đá euro hôm nay tax administration agency directly manages based on trực tiếp bóng đá euro hôm nay tax payment extension dossier to decide trực tiếp bóng đá euro hôm nay amount of tax extended and trực tiếp bóng đá euro hôm nay tax payment extension period.

According to trực tiếp bóng đá euro hôm nay above stipulations, trực tiếp bóng đá euro hôm nay tax payment extension period is specified as follows:

- Not more than 02 years from trực tiếp bóng đá euro hôm nay deadline for tax payment in case of material damage, directly affecting production and business due to encountering trực tiếp bóng đá euro hôm nay following force majeure circumstances:

+ Taxpayers suffer material damage due to natural disasters, catastrophes, epidemics, fires, unexpected accidents

+ Other force majeure circumstances according to regulations of trực tiếp bóng đá euro hôm nay Government of Vietnam.

- Not more than 01 year from trực tiếp bóng đá euro hôm nay deadline for tax payment in case of suspension of operations due to trực tiếp bóng đá euro hôm nay relocation of production, business facilities according to trực tiếp bóng đá euro hôm nay request of competent authorities affecting production, business results.

What documents are included in trực tiếp bóng đá euro hôm nay Application for tax payment extension for imports and exports in Vietnam?

Based on Article 11 ofCircular 06/2021/TT-BTC, trực tiếp bóng đá euro hôm nay documents in trực tiếp bóng đá euro hôm nay Application for tax payment extension for imports and exports include:

[1]Official Dispatch requesting an extension of tax payment: 01 original copy

[2]Documents accompanying trực tiếp bóng đá euro hôm nay official dispatch requesting an extension of tax payment for cases of material damage, directly affecting production and business due to encountering force majeure circumstances

- Documents, records confirming trực tiếp bóng đá euro hôm nay cause of damage from functional agencies in trực tiếp bóng đá euro hôm nay area where trực tiếp bóng đá euro hôm nay damage occurred:

+ Confirmation from one of trực tiếp bóng đá euro hôm nay following agencies or organizations: Communal, ward, commune-level town police; People's Committee of trực tiếp bóng đá euro hôm nay commune, ward, commune-level town; Management Board of Industrial Parks, Export Processing Zones, Economic Zones; Management Board of border gates, Airport Authorities, Port Authorities where force majeure events occurred due to natural disasters, catastrophes, epidemics, unexpected accidents causing material damage, directly affecting production and business: 01 original copy

+ Fire incident confirmation record from trực tiếp bóng đá euro hôm nay local fire prevention and control police where trực tiếp bóng đá euro hôm nay fire occurred: 01 original copy.

- In case of force majeure difficulties due to war, riots, strikes leading to suspension or stoppage of production, business operations, or risks beyond trực tiếp bóng đá euro hôm nay subjective responsibility of trực tiếp bóng đá euro hôm nay taxpayer, trực tiếp bóng đá euro hôm nay taxpayer must submit proof documents and materials showing trực tiếp bóng đá euro hôm nay cause of force majeure difficulties leading to trực tiếp bóng đá euro hôm nay inability to pay taxes, late payment interest, fines on time: 01 certified copy from trực tiếp bóng đá euro hôm nay authority requesting tax payment extension

- Insurance contract, compensation payment notice from trực tiếp bóng đá euro hôm nay insurance organization (if any), in case trực tiếp bóng đá euro hôm nay insurance contract does not include tax compensation, there must be a confirmation from trực tiếp bóng đá euro hôm nay insurance organization; contract or compensation agreement record from trực tiếp bóng đá euro hôm nay carrier in case of loss caused by trực tiếp bóng đá euro hôm nay carrier (if any); 01 certified copy from trực tiếp bóng đá euro hôm nay authority requesting tax payment extension.

[3]Documents accompanying trực tiếp bóng đá euro hôm nay official dispatch requesting an extension of tax payment in case of suspension of operations due to trực tiếp bóng đá euro hôm nay relocation of production, business facilities at trực tiếp bóng đá euro hôm nay request of competent authorities affecting production, business results.

- Decision to withdraw trực tiếp bóng đá euro hôm nay production, business location by trực tiếp bóng đá euro hôm nay competent state agency for trực tiếp bóng đá euro hôm nay old production location of trực tiếp bóng đá euro hôm nay enterprise (except in cases of relocation of business production locations for trực tiếp bóng đá euro hôm nay enterprise's request and purpose): 01 certified copy from trực tiếp bóng đá euro hôm nay authority requesting tax payment extension

- Confirmation document from local authorities on trực tiếp bóng đá euro hôm nay enterprise's suspension of production business due to relocation: 01 original copy

- Documents proving trực tiếp bóng đá euro hôm nay level of direct damage due to trực tiếp bóng đá euro hôm nay relocation of trực tiếp bóng đá euro hôm nay business place. trực tiếp bóng đá euro hôm nay value of damage is determined based on trực tiếp bóng đá euro hôm nay remaining value of damaged goods.

trực tiếp bóng đá euro hôm nay remaining value of damaged goods is determined based on dossiers, documents, and relevant legal regulations directly to determine: Factories, warehouses, machinery, equipment dismantled without capital recovery (original value minus depreciated costs), dismantling costs of equipment, factories at trực tiếp bóng đá euro hôm nay old facility, transportation installation costs at trực tiếp bóng đá euro hôm nay new facility (after deducting recovery costs), wages paid to employees for idle time (if any).

In complex cases related to specialized technical economics, a confirmation document from a specialized agency is required: 01 original copy.