Effective date: August 24, 2022
Main contents:
The procedure for deferral of tax issued according to Decision No. 1500/QD-BTC of the Ministry of Finance dated June 30, 2016 on announcement of administrative procedures in the field of taxation under the management function of the Ministry of Finance is amended and replaced.
Taxpayers submit the dossier of tax deferral in one of the following methods:
– Submit directly the dossier at the headquaters of the tax authority:
– Send the dossier via a postal provider;
– Send the electronic dossier to the tax authority via electronic transactions (Portal of the General Department of Taxation / Portal of competent state agencies or T-VAN service-providing organizations).