Deadline for cross-border businesses to register for tax payment
The Large Corporate Tax Department issues Official Letter No. 177/CT-KK to overseas water suppliers who do not have a permanent establishment in Vietnam and conduct e-commerce and digital-based business activities. and other services with organizations and individuals in Vietnam regarding the deadlines for tax registration, tax declaration and tax payment at the portal for foreign suppliers who do not have a residency in Vietnam.
According to the provisions of the Law on Tax Administration and related documents, from January 1, 2022, foreign suppliers with tax obligations in Vietnam must directly or authorize tax organizations and agents to operating under Vietnamese law, registering, declaring and paying tax in Vietnam.
On March 21, 2022, the General Department of Taxation officially announced on the media units and organizations operating the foreign supplier e-commerce portal, inviting representatives of foreign suppliers, banks and ministries. related departments. Electronic portal of foreign suppliers (visit website https://etaxvn.gdt.gov.vn) includes 4 functions: Tax registration; Tax; Look up the payment identifier; Look up the submitted documents, each function has a user manual (English and Vietnamese versions), in addition, there is an email and an online support hotline if you have any problems during the implementation process.
Pursuant to the decision of the Ministry of Finance, the Tax Department of Large Enterprises is the tax authority assigned the task of tax administration for foreign suppliers that do not have a permanent establishment in Vietnam and conduct e-commerce business. , digital-based business and other services with organizations and individuals in Vietnam.
The Department of Taxation of Large Enterprises has received and granted tax identification numbers to a number of foreign suppliers and guided the foreign supplier to complete tax declaration and payment on the Portal in accordance with regulations. In addition, some foreign suppliers have not yet made tax registration, tax declaration and tax payment for tax obligations in Vietnam.
Therefore, the Large Corporate Tax Department recommends foreign suppliers to register for tax, declare tax and pay tax according to regulations (the deadline for tax declaration and payment arising in the first quarter of 2022 is 30/03 at the latest. April 2022).
After April 30, the Large Corporate Tax Department will make a list of foreign suppliers that have not yet fulfilled their obligations and notify them on the portal of the General Department of Taxation of Vietnam, information and communication channels. other. Therefore, this agency requests foreign suppliers, organizations and authorized tax agents to urgently perform all procedures and obligations as prescribed by law.
Luong Bang
Since Circular 80, major cross-border service providers such as Google, Facebook, and Netflix have all expressed their support and are willing to pay taxes.
at Blogtuan.info – Source: vietnamnet.vn – Read the original article here
