The enterprises, organizations and individuals continue to receive support for extending tax payment deadline in 2022
10:40 29/06/2022
The Deputy Prime Minister Le Minh Khai has recently signed for issuing the Decree No. 34/2022/ND-CP on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2022.


Accordingly, extending the tax payment deadline for the arising VAT amount payable of the tax period from March to August 2022 (for the case of monthly VAT declaration) and the tax period in the first quarter, second quarter of 2022 (for the case of quarterly VAT declaration) of the enterprises, organizations as regulated.

The extension period is 06 months for the VAT amount from March to May 2022 and the first quarter of 2022; 05 months for the VAT amount of June 2022 and the second quarter of 2022; 04 months for the VAT amount of July 2022 and 03 months for the VAT amount of August 2022.

In the case that the taxpayer makes additional declarations in the tax declaration dossier of the extended tax period, leading to an increase in the VAT amount payable and sends them to the Tax agency before the extended tax payment deadline expires, the extended tax amount will include the increased tax amount payable due to the additional declaration. The enterprises, organizations that are eligible for the extension shall declare and submit the monthly, quarterly VAT declarations in accordance with the regulations of the law in force, but have not yet paid the VAT amount payable arising on the declared VAT declarations.

For CIT, the tax payment deadline is extended for the temporarily paid CIT amount of the first quarter, second quarter of the CIT period in 2022. The extension period is 03 months from the end of the CIT payment deadline as regulated. In the case that the enterprises, organizations have the branches, affiliated units that make separate CIT declaration with the direct management tax agency of the branches, affiliated units, the branches, affiliated units also belong to the objects of extension of CIT payment.

For VAT, the personal income tax arising in 2022 of the eligible business households, individuals will be extended the tax payment deadline to December 30, 2022 at the latest.

For land rent, extending the deadline for paying land rent for 50% of the arising land rent payable in 2022 of the enterprises, organizations, households, and individual business households that are being 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 May 31, 2022 to November 30, 2022.

The Decree takes effect from May 28 to December 31, 2022.

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