Extension of deadline for tax payment helps the enterprises and
business households reduce difficulties and have more resources for production.
Accordingly, the deadline for tax payment is extended
for the arising VAT amount payable of the tax period from March to August 2023
(for the monthly VAT declaration) and the tax period in the first quarter and second
quarter of 2023 (for the quarterly VAT declaration) of the enterprises and
organizations.
The extension period is 06 months for the VAT amount
from March to May 2023 and the first quarter of 2023; 05 months for the VAT
amount of June 2023 and the second quarter of 2023; 04 months for the VAT
amount of July 2023 and 03 months for the VAT amount of August 2023.
The enterprises and organizations that are eligible
for the extension shall declare and submit the monthly and quarterly VAT
declarations in accordance with the regulations of the current law, but have
not yet paid the arising VAT amount payable on the declared VAT declaration.
For CIT, extending the tax payment deadline for the
temporarily paid tax amount of the first quarter and second quarter of the tax
period 2023 of the enterprises and organizations. The extension period is 03
months from the end of the CIT payment deadline in accordance with the regulations
of the law on tax management.
In the case that the enterprise or organization has
the branches, affiliated units that make separate CIT declaration with the Tax
agency directly managing the branches, affiliated units, the branches, affiliated
units are also extended the deadline for CIT payment.
For VAT, PIT arising in 2023 of the eligible business
households and individuals will be extended the deadline for tax payment by 30 December
2023 at the latest.
For land rent, extend the deadline for paying land
rent for 50% of the arising land rent payable in 2023 of the enterprises,
organizations, households and individuals leased land directly by the State
under the Decision or Contract of the competent State agency in the form of
annual land rent payment. The extension period is 06 months from 31/5/2023 to 30/11/2023.
The Decree takes effect from 14 April to 31 December
2023.
