1. E-commerce platforms are only obligated to declare and submit tax on behalf of individuals when authorized
Circular No. 100/2021/TT-BTC amending, supplementing Circular No. 40/2021/TT-BTC guiding on value added tax, personal income tax and tax administration of household businesses and individual businesses will take effect on January 01st, 2022.
Accordingly, organizations including owners of E-commerce platforms only declare and submit tax on behalf of individuals on the basis of authorization in accordance with regulations of civil law. Therefore, E-commerce platforms do not have to declare or submit tax on behalf of the sellers if not being authorized by the sellers.
2. Extending the deadlines for submitting excise tax for automobiles manufactured or assembled domestically
According to Decree No. 104/2021/ND-CP on the extension of the deadlines for submitting excise tax for automobiles manufactured or assembled domestically, the deadlines for tax submission are as follows:
- The deadline for submitting excise tax arising in the tax period of October 2021 is December 20th, 2021.
- The deadline for submitting excise tax arising in the tax period of November 2021 is December 30th, 2021.
In addition, in case the tax payer supplements and submits the tax declaration file of the extended tax period leading to the increase in the amount of excise tax to be paid to the tax agency before the extended deadline expires, the amount of tax being extended will include the increased amount due to the supplemented tax declaration. On the other hand, if the tax payer is among those who are allowed to extend their deadline for declaring, submitting the Excise tax declaration form according to current provisions of law, they are not yet required to submit the arisen excise tax on the declared Excise tax declaration form.
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