法律解答 - Bizlawyer

Small and medium-sized enterprises are allowed to extend the tax to be paid in 2021

回答

On April 19, 2021, the Government issued Decree 52/2021/ND-CP on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021. (“Decree 52“), accordingly, Small and medium-sized enterprises (SMEs) are one of the subjects to be applied Decree 52, specifically as follows:

SMEs are eligible for tax extension according to Decree 52:

– According to Clause 4 Article 2 of Decree 52: SMEs are determined in accordance with the Law on SMEs support No. 04/2017/QH14 and Decree No. 39/2018/ND-CP dated March 11, 2018 of the Government on details of a number of articles of the Law on SMEs Support.

– However, not all SMEs are eligible for tax extension under Decree 52. Specifically, under Clause 1, Article 4 of Decree 52/2021 to be considered for deferred tax under Decree 52. Taxpayers must also: Pay the deferred tax and land rental in full according to the provisions of Decree No. 41/2020/ND-CP and the corresponding arising late payment interest (if any) into the state budget before 30 July 2021. In which, Decree No. 41/2020/ND-CP was issued on April 8, 2020, providing for support enterprises overcome difficulties caused by the Covid-19 pandemic related to deferred tax and land rental to.

Decree 52 takes effect from the signing date, which is April 19, 2021.

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Things enterprises need to keep in mind when implementing the procedures to request VAT payment extension according to Decree 52/2021/ND-CP

回答

On April 19, 2021, the Government issued Decree 52/2021/ND-CP on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021. (“Decree 52“). The following will be the things that the enterprises should be considered when carrying out procedures to request VAT payment extension according to Decree 52.

Time to be extended for VAT payment: It is 5 months from March to June 2021; quarter 1 and quarter 2, 2021. It is 04 months for the VAT of July 2021. It is 03 months for the VAT of August 2021.

2. Payment method: Only send once to the directly managed tax agency for all periods of the extended taxes.

Method of implementation: taxpayers are allowed to choose as follows:

– Taxpayers apply electronically to the web portal of tax authorities.

– Taxpayers apply directly or by post to the tax authorities.

Time of implementation: At the same time as time of filing monthly tax declaration (or quarterly).

Decree 52 takes effect from the signing date, which is April 19, 2021.

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Additional cases of fee exemption in the fields of exit, entry, transit, and residence in Vietnam

回答

On April 7, 2021, the Ministry of Finance issued Circular 25/2021/TT-BTC regulating the rates, collection, payment, management and use of fees and charges in the fields of exit and entry, transit and residence in Vietnam (“Circular 25“). Circular 25 replaces Circular No. 219/2016/TT-BTC and Circular No. 41/2020/TT-BTC.

Accordingly, Article 5 of Circular 25 adds exemptions for fees and charges in the fields of exit, entry, transit and residence in Vietnam, specifically:

Invited guests (including spouse, children) of the Party, State, Government, National Assembly or leaders of the Party, State, Government or National Assembly as individuals.
Officers and employees of diplomatic missions, foreign consulates and representative offices of international organizations in Vietnam and members of their families (spouses and children under 18 years of age ), regardless of passport type, who is not a Vietnamese citizen and not permanently residing in Vietnam is not required to pay fees on the basis of reciprocity.
Free case under international treaties that Vietnam has signed or acceded to or on the principle of reciprocity.
Foreigners entering Vietnam to provide relief work or humanitarian assistance to Vietnamese organizations and individuals.
Free in case of issuing visas, temporary residence for foreigners in Vietnam who violate the law, are handled but have no financial ability and the representative agency of the country where the citizen does not bear the funding or not have a representative office of the country whose citizens violate the law in Vietnam. The determination of a foreigner in Vietnam who violates the law to be handled free of charge in this case shall be considered and decided by the toll collector in each specific case and shall take responsibility according to the provisions of law.

Note: In the cases that are exempt from fees and charges mentioned above, the collecting organization must stamp “Free of fees“, “Free of charge” (GRATIS) on the issued documents.

Special case: Exemption of passport issuance fee for overseas Vietnamese who have a written expulsion decision of a competent agency of the host country but do not have a passport; Overseas Vietnamese must return to their home countries according to international treaties or international agreements on the return of citizenship but do not have passports and other cases for humanitarian reasons.

Circular 25 takes effect from May 22, 2021.

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New regulations on electronic documents

回答

On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the tax field. Accordingly, this Circular has new regulations on electronic documents. “Electronic document” is information created, sent, received and stored electronically when a taxpayer, tax authority, other relevant agency, organization or individual performs a transaction electronic tax. Electronic documents include:

- Electronic tax records: tax registration documents; tax records; certify the fulfillment of tax obligations; check tax payment information; procedures for clearing tax, late payment interest, and fines overpaid; Profile refunds; tax exemption or reduction dossiers; exemption of late payment interest; no late payment fee is charged; tax debt freezing records; dossiers for deletion of tax arrears, late payment interest, and fines; tax payment extension; paying tax debt by installments and other tax documents and documents in electronic form prescribed in the Law on Tax Administration and guiding documents of the Law on Tax Administration.

Electronic State Budget (State Budget) payment documents: documents of payment to State budget as prescribed in Decree No. 11/2020 /ND-CP in electronic form, in case of tax payment electronically of a bank or intermediary payment service provider, the State budget remittance voucher is a transaction document of the bank or the intermediary payment service provider must ensure all information on the form State budget.

Notifications, decisions and other documents of tax authorities in electronic form.

Electronic documents must be digitally signed in accordance with the law.

This Circular takes effect on May 3, 2021.

New regulations on electronic tax transaction registration

回答

For registration of electronic tax transaction accounts with tax authorities: Web portal of General Department of Taxation.
Registration of transactions with tax authorities is done through the web portal of competent state agencies connected to the web portal of General Department of Taxation, including:

Transaction registration with tax authorities electronically through the National Public Service Portal and the website of the Ministry of Finance.
Register transactions with tax authorities electronically through the portal of other competent state agencies.

For registration of transactions with tax authorities electronically through the group service provider T-VAN.

For electronic tax registration procedures: Taxpayers register for electronic tax payment through the web portal of General Department of Taxation, or T-VAN service providers, at the same time must register to use the service tax payment service with the bank or the intermediary payment service supplier where the account is opened according to the regulations of the bank or the intermediary payment service supplier.

This Circular takes effect on May 3, 2021.

New regulations on time for submitting electronic tax dossiers, electronic tax payment

回答

On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the field tax. Accordingly, this Circular has new regulations on the time of electronic tax filing, electronic tax payment; time for tax agencies to send notices, decisions and documents to taxpayers. As follows:

New regulations on electronic tax filing, electronic tax payment of taxpayers: Taxpayers are allowed to conduct electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59 hours) and 7 days a week, including holidays, public holidays and New Year’s Day. The time a taxpayer submits an application is within the day if the application is successfully deposited between 00:00:00 and 23:59:59 hours of the day.
New regulations on the time of confirmation of electronic tax filing:

For electronic tax registration: is the date on which the application is received by the tax authority and recorded in the Notice of receipt of the application electronic tax signature sent by tax authorities to taxpayers.
For tax declaration dossiers (except for tax declaration dossiers in cases where tax administration agencies calculate tax or tax payment notices): is the date on which the dossier is received by the tax agency and recorded in the next notice receive electronic tax returns sent by tax authorities to taxpayers if tax returns are accepted by tax authorities in the notice of acceptance of electronic tax returns sent by tax authorities to taxpayers.
For a tax declaration dossier including accompanying documents submitted directly or by post: The time of confirmation of tax declaration submission is the date the taxpayer completes the submission of the complete dossier under regulations.

New regulations on when tax agencies send notices, decisions and documents to taxpayers: The time for tax agencies to send notices, decisions or documents to taxpayers is determined to be within days if the dossiers are submitted records are submitted successfully between 00:00:00 hours and 23:59:59 hours of the day.

The above mentioned way of determining the time of confirming electronic tax filing is the basis for the tax agency to determine the time of filing the tax dossier; calculate the time delay in filing tax dossiers or calculate the time for processing tax dossiers according to regulations.

Circular No. 110/2015/TT-BTC dated July 28, 2015 and Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance cease to be effective from the date of this Circular is in effect. Accordingly, Circular No. 19/2021/TT-BTC has more detailed regulations, adding a number of cases that have not been specified in previous documents related to the time for submitting electronic tax dossiers, electronic tax payment. Enterprises need to pay attention and update fully to comply with the new provisions of law. This Circular takes effect on May 3, 2021.

Supporting enterprises affected by covid – the bank implement debt responsibility restructuring; exempt/ reduct the interest, fees

回答

On April 2, 2021, the State Bank of Vietnam issued Circular No. 03/2021/TT-NHNN amending and supplementing a number of articles of Circular No.01/2020/TT-NHNN dated march 13, 2020 of The governor of the State bank of Vietnam providing instructions for Credit Institutions and Foreign Branch Banks (FBBs) on debt rescheduling, exemption or reduction of interest and fees, retention of debt category to assist borrowers affected by Covid-19 pandemic. This document takes effect from 17/5/2021.

Exemption or reduction of interests and fees for enterprises at Credit Institutions and Bank Branches:

The State Bank of Vietnam directs Credit Institutions and FBBs to reduce interest and fees until December 31, 2021 for outstanding debts arising before June 10, 2020 from operating activities, credit extension, whose principal and/or interest repayment is due during the period from January 23, 2020 to January 31, 2021 and the Client is incapable of repayment on time and/or Interest under contracts, agreements on revenue, declining income due to Covid-19 pandemic.

Restructuring the debt payment term at Credit Institutions and Bank Branches:

Credit Institutions and FBBs are also required to restructure the repayment period for the outstanding balance of the debts if the Clients meet the conditions such as:

The debt is a loan or finance lease granted before 10/6/2020;
The principal and/or interest are incurred during the period from 23/01/2020 to 31/12/2021;
The outstanding debt may be rescheduled in the following cases:
- The outstanding debt is undue or up to 10 days overdue according to the loan/finance lease agreement, except in the cases specified in Point b and Point c.
- The outstanding debt is incurred before 23/01/2020 and becomes overdue during the period from 23/01/2020 to 29/03/2020.
- The outstanding debt is incurred from 23/01/2020 and becomes overdue before 17/5/2021.
The Credit Institution or FBBs determines that the borrower is unable to repay the principal and/or interest on schedule under the agreement due to decrease in revenue or income caused by Covid-19 pandemic;
The borrower applies for debt rescheduling and the Credit Institution or FBBs has determines that the borrower is able to fully repay the principal and/or interest after the debt is rescheduled;
Debts that violate regulations of law shall not be rescheduled;
Rescheduling time (including repayment deadline extension) shall vary according to the impact of Covid-19 on the borrower and shall not exceed 12 months from the day on which the debt is rescheduled by the Credit Institution or FBBs;
Debt rescheduling shall be carried out until 31/12/2021.

Forms and providing business registration information will be applied from May 1, 2021

回答

Recently, on March 16, 2021, the Ministry of Planning and Investment issued Circular 01/2021/TT-BKHDT guiding business registration, replacing Circular No. 20/2015/TT-BKHDT and Circular No. 02/2019/TT-BKHDT on business registration (“Circular 01“).

Here are some highlights of Circular 01:

Forms applied in business registration activities:

Circular 01 stipulates that all 99 forms used in business registration and household business registration are used uniformly nationwide, previously, in Circular No. 02/2019/TT-BKHDT, there were only all 86 forms.

2. Providing business registration information:

Organizations and individuals can request to be provided with information specified in Clause 1, Article 33 of the Law on Enterprises at the Ministry of Planning and Investment (Business Registration Support Center under the Department of Business Registration) either at the Business Registration Office where the enterprise is headquartered or through the National Business Registration Portal, and must pay a fee as prescribed.
Business Registration Support Center is authorized to provide information of all businesses kept on the National Business Registration Information System. Business Registration Offices are authorized to provide information about enterprises stored in the National Enterprise Registration Database within their respective localities.
The fee for providing information is in accordance with the law.

Circular 01/2021/TT-BKHDT takes effect from May 1, 2021.

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Stipulating criteria for defining high-tech enterprises

回答

On March 16, 2021, the Prime Minister issued Decision 10/2021/QD-TTg regulating the criteria for identifying high-tech enterprises issued by the Prime Minister, which replaces the Decision No. 19/2015/QD-TTg (“Decision 10“).

Here are some highlights of Decision 10:

Subjects covered by Decision 10:

Enterprises producing high-tech products and providing high-tech services in Vietnam and related agencies and organizations.

2. Criteria for defining high-tech enterprises:

A high-tech enterprise must satisfy the following criteria:

Manufacturing high-tech products on the List of high-tech products encouraged for development;
Apply environmentally-friendly and energy-saving measures in production and product quality management meeting Vietnam’s technical standards and regulations; In cases where Vietnamese standards and technical regulations are not available, the standards of specialized international organizations shall apply.
Revenue from high-tech products must be at least 70% of the total annual net sales of the business.
The proportion of total expenditure on research and development of enterprises in the value of total net sales minus the annual input values:

For enterprises with a total capital of VND 6,000 billion and total number of employees from 3,000 people or more, it must be at least 0.5%;
For enterprises with a total capital of VND 100 billion and the total number of employees from 200 people or more, it must be at least 1%;
For enterprises not in points a and b, but must achieve at least 2%.

Percentage of employees who directly conduct research and development with a college or higher qualification of the enterprise (the number of employees who have signed a labor contract with a term of one year or more or have a contract with no definite term, in which workers with college degrees do not exceed 30%) of the total number of employees:

Enterprises with total capital of VND 6,000 billion and total number of employees from 3,000 people or more must reach at least 1%;
Enterprises with total capital of VND 100 billion and total number of employees from 200 people or more must reach at least 2.5%;
For enterprises not in points a and b, but must achieve at least 5%.

Decision 10 takes effect from April 30, 2021. Enterprises that have submitted their application for a high-tech enterprise certificate before the effective date of Decision 10 and have not yet been issued shall comply with the criteria specified in Decision 10.

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New regulations on the customs fees and charges for goods and vehicles in transit

回答

On February 18, 2021, the Ministry of Finance issued Circular 14/2021/TT-BTC regulating the rates, collection, payment, management and use of customs fees and charges for goods and vehicles in transit issued by the Ministry of Finance, replacing Circular 274/2016/TT-BTC of the Ministry of Finance dated November 14, 2016 (“Circular 14”).

Here are some highlights of Circular 14.

Add 2 new groups of customs fees:

Circular 14 has added two new types of customs fees, namely:The remaining fees and charges:

Fee for issuance of temporary management book (ATA book) for goods temporarily exported for re-import according to Decree 64/2020/ND-CP: VND 1,000,000/book.
Fee for re-issuance of temporary management book (ATA book) for goods temporarily exported for re-import according to Decree 64/2020/ND-CP: VND 500,000/book.

2. The remaining fees and charges:

Out of a total of 07 groups of customs fees and charges, 2 groups of customs fees are added, the remaining 5 levels of customs fees and charges remain unchanged compared to the previous regulations, specifically as follows:

Customs fees for imports, exports, means of transport in and out: VND 20,000/declaration;
Customs fee for inspection, supervision, and suspension of customs procedures for exported and imported goods showing signs of infringement of intellectual property rights: VND 200,000/application;
Fee for goods in transit: VND 200,000/declaration;
Fees for means of transport transiting overland (including: car, tractor): VND 200,000/vehicle;
Fees for means of transport transiting waterways (including: ships, canoes, tractors, barges): VND 500,000/means.

3. The payers of customs fees and charges under Circular 14 include:

Organizations and individuals that declare and submit customs declarations or documents replacing customs declarations (hereinafter referred to as declarations) for exported and imported goods, means of transport upon exit, and entry.
Organizations and individuals applying for temporary management books (ATA books) for goods temporarily exported for re-import according to Decree No. 64/2020/ND-CP.
The intellectual property right holder has been protected or a legally authorized person submits an application to the customs authority to inspect, supervise and suspend customs procedures for exported and imported goods showing signs of infringement of intellectual property rights in accordance with the law on intellectual property and the law on customs.
Organizations and individuals that declare and submit declarations for goods and vehicles in transit.

The new fees and charges will officially be applied from April 15, 2021.

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