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22/04/2021

Extension of tax and land rental payment deadline

The Government has just issued Decree 52/2021 / ND-CP dated April 19, 2021 extending the deadline for VAT, corporate income tax, personal income tax and land rental payment in 2021.

For value added tax (excluding value added tax at import stage), the Decree extends tax payment time limit for the value added tax payable (including tax allocated to localities. at a different provincial level where the taxpayer is headquartered, the tax amount paid for each time of arising) of the tax period from March to August 2021 (for the case of VAT declaration on a monthly basis) and period tax calculation for the first quarter, second quarter / 2021 (for the case of value added tax declaration by quarter) of enterprises and organizations.

The extension period is 5 months for the value added tax from March-June 2021 and the first quarter and second quarter of 2021. The time of extension is 4 months for the value added tax of July 2021; The extension period is 3 months for the value added tax of August 2021.

The extended time is counted from the end of the value-added tax payment deadline in accordance with the law on tax administration.

For corporate income tax nandrolone phenylpropionate cycli, the Decree stipulates: Extension of tax payment time limit for provisional corporate income tax of the first quarter and second quarter of the 2021 enterprise income tax period of enterprises and organizations. belong to the above subjects.

The extended time is 3 months from the date of expiration of the time limit for paying corporate income tax in accordance with the law on tax administration.

For value added tax, personal income tax of business households and individuals, extension of time limit for payment of value added tax and personal income tax on the arising tax amount payable in 2021 of business households and individuals operating in the above-mentioned economic sectors and fields. Business households and individuals shall pay the tax amount extended in this Clause no later than December 31, 2021.

With regard to land rent, extension of the time limit for land rental payment for the land rent payable for the first period of 2021 of the enterprise, organization, business household or individual subject to the above-mentioned subjects. direct land lease under a decision or contract of a competent state agency in the form of annual land rental payment.

The deadline for extension is 6 months from May 31, 2021. This extension is necessary for businesses and individuals to have more financial resources to maintain and restore production, contributing to achieving the economic growth target for the whole year 2021.

This is the third time the Government has extended the tax and land rental to support businesses that are struggling due to the epidemic. Previously, on April 8, 2020, the Government issued Decree No. 41/2020 / ND-CP stipulating the extension of time limit for tax payment and land rental.

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