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./.