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Time limit for paying tax and land lease extended

VGP – Decree 41/2020/ND-CP (Decree 41), dated April 8, 2020 extends the deadline for paying tax and land lease.

June 03, 2020 3:53 PM GMT+7

Question: What are key regulations on Decree 41?


1. Subjects of application

Five groups of subjects for extension of time limit for paying tax and land lease:

(i) Enterprises, organizations, households and individuals engaged in production activities in the sectors of agriculture, forestry and fishery; construction; production and processing of food; weaving; producing leather and related products; processing wood and producing products from wood, bamboo of various kinds (except for beds, wardrobes, tables, chairs); producing products from straw and plaiting materials; producing paper and paper products; producing products from rubber and plastic; producing products from other non-metallic minerals; metal production; mechanical processing; treating and overlaying metal; manufacturing electronic products, computers and optical products; manufacturing automobiles and other motor vehicles; producing beds, wardrobes, tables, chairs;

(ii) Enterprises, organizations, households and individuals doing business in such industries as warehousing and transport; accommodation and catering services; education and training; health and social assistance activities; real estate business; labor service activities and employment; activities of travel agents, tour operators and support services related to tourism promotion and organization; Creative, artistic and recreational activities; library activities, archives, museums and other cultural activities; sports activities, entertainment; film screening activities;

(iii) Enterprises, organizations, households and individuals engaged in the production of industrial products supporting development priority; key mechanical products;

(iv) Small and micro enterprises defined in accordance with the Law on Supporting Small and Medium Enterprises No. 04/2017/QH14 and Decree No. 39/2018/ ND-CP dated March 11, 2018 of the Government detailing a number of articles of the Law on Supporting Small and Medium Enterprises; and

(v) Credit institutions, foreign bank branches implement solutions to support customers being enterprises, organizations and individuals affected by Covid-19 epidemic in accordance with the regulations of the State Bank of Viet Nam and propose the State Bank of Vietnam to publish the list of credit institutions and foreign bank branches participating in customer support.

2. Extension of the deadline for paying taxes and land lease

2.1 For VAT

The extension time is five months from the expiry of the deadline for paying VAT in accordance with the law on tax administration.

2.2 For corporate income tax: 

Extending tax payment for the outstanding CIT amount according to the tax finalization of 2019 but not yet paid to the state budget and the provisional corporate income tax amount of the first and second quarters of 2020. The extension is five months from the expiry of the deadline for paying CIT in accordance with the law on tax administration.

2.3. For VAT and PIT 

Extending the time limit for paying VAT and PIT for the arising tax payable in 2020 latest by December 31, 2020.

2.4. For land lease

Extending the land lease payable in the first period of 2020 by enterprises, organizations, households and individuals subject to Article 2 of this Decree, which are being directly leased by the State under the Decisions and Contracts of competent state agencies, for a period of five months from May 31, 2010./.