Tax sector implements new instructions on Tax Administration Law

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Government Decree 91/2022/ND-CP dated October 30 takes effect from the date of signing. Photo: The General Department of Taxation

Accordingly, on October 30, the Government issued Decree 91/2022/ND-CP supplementing and amending some articles of Decree 126/2022/ND-CP detailing a number of articles of the Law on Tax Administration.

The amended and supplemented contents in Decree 91 include the declaration of personal income tax by organizations and individuals that are not deducted personal income tax; the responsibility of organizations that are established and operating under Vietnam's law and own e-commerce platforms providing information of traders, organizations and individuals whose goods or services are traded on their e-commerce platforms to the tax authority; temporary payment of corporate income tax, temporary payment of post-tax profit that remains after making contributions to funds; submission of declaration dossiers of Environmental Protection Tax for coal extracted and sold domestically; regulations on the expiration date of these time limits as a statutory day off; the time of tax declaration and payment by authorized organizations for individuals who receive dividends and bonuses in the form of securities; amending the Notification on stopping the use of invoices under Form No. 04-1/CC issued together with Decree 126.

Decree 91/2022/ND-CP dated October 30 takes effect from the date of signing. The provisions of Clauses 3, 4, 5, and Article 1 of this Decree will be applied from the tax term of 2021.

The General Department of Taxation has requested the municipal and provincial tax departments to disseminate the implementation of Decree 91 to taxpayers.