• An Giang
  • Binh Duong
  • Binh Phuoc
  • Binh Thuan
  • Binh Dinh
  • Bac Lieu
  • Bac Giang
  • Bac Kan
  • Bac Ninh
  • Ben Tre
  • Cao Bang
  • Ca Mau
  • Can Tho
  • Dien Bien
  • Da Nang
  • Da Lat
  • Dak Lak
  • Dak Nong
  • Dong Nai
  • Dong Thap
  • Gia Lai
  • Ha Noi
  • Ho Chi Minh
  • Ha Giang
  • Ha Nam
  • Ha Tinh
  • Hoa Binh
  • Hung Yen
  • Hai Duong
  • Hai Phong
  • Hau Giang
  • Khanh Hoa
  • Kien Giang
  • Kon Tum
  • Lai Chau
  • Long An
  • Lao Cai
  • Lam Dong
  • Lang Son
  • Nam Dinh
  • Nghe An
  • Ninh Binh
  • Ninh Thuan
  • Phu Tho
  • Phu Yen
  • Quang Binh
  • Quang Nam
  • Quang Ngai
  • Quang Ninh
  • Quang Tri
  • Soc Trang
  • Son La
  • Thanh Hoa
  • Thai Binh
  • Thai Nguyen
  • Thua Thien Hue
  • Tien Giang
  • Tra Vinh
  • Tuyen Quang
  • Tay Ninh
  • Vinh Long
  • Vinh Phuc
  • Vung Tau
  • Yen Bai

Deadline for payment of VAT, CIT, PIT, and land rent extended

VGP - The Government issued Decree 52/2021/ND-CP (“Decree 52/2021”) on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021 in a bid to provide assistance to businesses, organizations, business households and individuals affected by Covid-19 epidemic.

06/28/2021 18:42

Question: What are subjects to enjoy deadline extension for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021?

Answer: Under Decree 52, there are four subjects enjoying deadline extension for payment including:

(1) Enterprises, organizations, business households and individuals which operate in the following economic sectors: agriculture, forestry and fisheries, food production and processing, construction, publication and film industries, television program production, music recording and publishing, exploiting crude oil and natural, beverage production, drainage and wastewater treatment, transportation and warehousing; accommodation and catering services; education and training; health care and social assistance activities; real estate business, labor and employment service activities; activities of travel agencies, provision of travel tours and support services, related to the promotion and organization of travel tours, creative, artistic and entertainment activities; activities of libraries, archival systems, museums and other cultural activities; sports and entertainment activities; cinema activities, radio and television activities, and mining support services.

(2) Enterprises, organizations, business households and individuals which engage in production of supporting industrial products prioritized for development; key mechanical products.

(3) Small and micro enterprises which are specified according to the Law on Supporting Small and Medium Enterprises No. 04/2017/QH14 and Decree No. 39/2018/ND-CP.

(4) Credit institutions, foreign bank branches which put in place the solutions to support customers being businesses, organizations and individuals affected by Covid-19 epidemic in accordance with regulations of the State Bank of Viet Nam./.