On October 30, 2022, the Government issued Decree 91/2022/ND-CP (Decree 91) amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. Decree 91 takes effect from the time of promulgation and includes a number of outstanding contents as follows:
(i) Supplement regulations on the final date of the time limit for submission of tax declaration documents, time limit for tax payment, time limit for tax administration agencies to handle application documents, and validity period of decisions on enforcement of administrative decisions on tax administration;
(ii) Supplement the provision that if a personal income tax declarant is an organization or individual paying income and subject to monthly or quarterly declaration of personal income tax, such declarant is not required to submit the personal income tax declaration documents if there is no withholding personal income tax of income recipients in such month/quarter;
(iii) Amend regulations on provisional paid tax amounts;
(iv) Supplement regulations on the time when organizations declare, pay taxes on behalf of individuals who receive dividends or bonuses in form of securities.