On 30 October 2022, the Government has issued Decree 91/2022/ND-CP amending and supplementing some articles of Decree 126/2020/ND-CP (“Decree 126”) dated 19 October 2020 issued by the Government providing guidelines on articles of the Law on Tax Administration.
This Decree is effective on the issuance date and has some notable points as follows:
- The deadline for submission of tax declaration and tax payment and etc.
- Submission of Personal Income Tax (“PIT”) monthly/quarterly declaration in case no PIT withholding incurs in such month/quarter
- The provisional CIT payment
- Regulations for organizations operating e-commerce platforms established and operating under Vietnamese regulations
- Requirements for securities enterprises to declare and withhold PIT for individuals that receive dividends or bonus shares, which will be effective from 01 January 2023 onward.
Download the full documents in below.
[ENG] Mazars Tax alert - Decree 91 amending and supplementing some articles of Decree 126 on Tax Administration Law
[VIE] Mazars - Tin thuế - Nghị định 91 sửa đổi, bổ sung một số điều của NĐ 126 quy định một số điều Luật Quản lý Thuế