Replacing the Form of Notice of Invoice Suspension

On 1/10/2022, the Government promulgated Decree 91/2022/NĐ-CP amending the decree 126/2020/NĐ-CP elaborating the Law on tax administration.

Accordingly, the form No. 04-1/CC (notice of suspension of invoice) enclosed with Decree 91/2022/ND-CP replaces the form No. 04-1/CC in Appendix III of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating the Law on Tax Administration.

Decree 91/2022/ND-CP also adds a sample of the written request for late payment interest reduction (Form No. 01/GTCN)

In addition, Decree 91/2022/ND-CP also regulates the expiration of time limits as follows:

1/ The time limits for submission of tax declaration dossiers, time limits for payment of tax, time limits for tax authorities to process applications, effective periods of decisions on enforcing the implementation of tax decisions shall comply with regulations of the Law on Tax Administration and this Decree.

2/ In case the expiration date of any of these time limits is a statutory day off, the expiration date will be the working day succeeding the day off.

Decree 91/2022/ND-CP takes effect from 30/10/ 2022.

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