OFFICIAL TELEGRAM

Implementation of Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government of Vietnam on Amendments to certain Articles of Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating certain Articles of the Law on tax administration

From THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION to:

- Tax Departments of provinces and central-affiliated cities;
- Departments and Units affiliated to the General Department of Taxation.

On October 30, 2022, the Government of Vietnam promulgated Decree No. 91/2022/ND-CP amending certain Articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration.  

Amendments in Decree No. 91/2022/ND-CP include regulations on personal income tax declaration by organizations and individuals that do not deduct personal income tax; responsibilities of organizations established and operating under Vietnamese laws which are owners of e-commerce platforms in provision of information about traders and entities exchanging goods and services on e-commerce exchanges to tax authorities; regulations on temporary payment of corporate income tax and temporary payment of post-tax profits after setting up funds; submission of dossiers on declaration of environmental protection tax on coal extracted domestically; deadlines which are weekends or public holidays; dates of declaration and payment of tax on behalf of individuals receiving dividends or bonuses in securities; revisions to Form No. 04-1/CC enclosed with Decree No. 126/2020/ND-CP (Notice of termination of use of invoices).

Decree No. 91/2022/ND-CP dated October 30, 2022 comes into force from the day on which it is signed. Regulations in Clauses 3, 4 and 5 Article 1 of this Decree shall be applicable from the tax period in 2021.

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Vu Xuan Bach