The Prime Minister has just issued Decision No. 1848/QD-TTg approving the plan to cut and simplify administrative procedures related to production and business activities under the management of the Ministry of Finance.
The Prime Minister approved the reduction and simplification of administrative procedures and business conditions related to production and business activities in many fields, including taxes.
The plan to merge 7 administrative procedures (TTHC) on personal income tax declaration (PIT) to declare and replace PIT related to transfer, inheritance, and gifts of real estate into 1 TTHC; simplify the declaration form; perform the entire online public service.
Support automatic declaration of some indicators on declarations; simplify and reduce declaration indicators for form 03/BDDS-TNCN issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. Reducing the time for handling administrative procedures from 5 days to 3 days.
Regarding personal income tax declaration procedures for individuals with income from inheritance and gifts of other assets that must register ownership, not real estate, the plan is to reduce the time for handling administrative procedures from 5 days to 3 days and simplify the declaration form, support automatic declaration of some indicators on the declaration.
The plan also proposes to reduce the frequency of declaration (eliminate monthly declaration to quarterly declaration); simplify declaration form form; implement automatic support for calculation for some indicators on declaration for procedures for declaration of personal income tax month/quarter of organizations and individuals paying income deducted from tax on salaries and wages.
Procedures for declaring tax/tax settlement for residential individuals with income from salaries and wages for direct tax settlement with the tax authority will remove copies of documents proving the deducted tax amount when implementing the issuance of electronic personal income tax deduction certificates.
Remove the component of the dependent registration dossier specified in Clause 9.11 in the Appendix to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government; amend and simplify form No. 02/QTT-TNCN in Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
Regarding the procedure for registering to issue and reissue a service business confirmation certificate for tax procedures/notice of change of information of tax agent/report on the situation of service business activities for tax procedures, the plan has abolished this administrative procedure in the direction of allowing individuals/organization to register for service activities for tax procedures and notify the tax authority (expected to reduce service business conditions for tax procedures).
The plan also stipulates the automatic declaration of some indicators on the declaration; consolidate similar contents into 1 administrative procedure for declaring special consumption tax on the production and trading of goods and services subject to special consumption tax; declaring special consumption tax on biofuel production and processing establishments.
Regarding the settlement of corporate income tax according to the revenue - expense method; declare the settlement of corporate income tax for taxpayers with dependent units and business locations other than provinces and cities where the head office has income to enjoy corporate income tax incentives, the Plan to reduce the dossier components: Appendix of production and business results according to form No. 03-1A/TNDN or form No. 03-1B/TNDN or form No. 03-1C/TNDN.
