In which case are taxpayers allowed to extend the deadline for submitting tax declarations?


In which case are taxpayers allowed to extend the deadline for submitting tax declarations?

Reply:

According to the provisions of Point 1, Article 9 of Circular 28/2011 / TT-BTC of February 28, 2011 of the Ministry of Finance: In case the taxpayer has terminated its operation and incurred tax liability. If the tax is suspended during the time of business suspension and no tax liability arises, it is not required to submit the tax declaration of the suspension period. Particularly for personal income tax, in the month or quarter, organizations and individuals paying incomes and not generating personal income tax withholding are not required to submit declarations to tax offices.

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