Recently the Government has issued Decree No. 34 / 2022 / ND-CP extending the deadline for paying value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2022. Accordingly, the Decree takes effect from the date May 28.5.2022, 31.12.2022 to the end of December XNUMX, XNUMX.
05 groups of subjects eligible for tax extension
Subjects eligible for extension of VAT, PIT, CIT and land rent are divided into 5 groups as follows:
1. Enterprises, organizations, households, business households and individuals engaged in production activities in the following economic sectors:
- Agriculture, forestry and seafood industry
- Food production and processing; textiles and apparel production; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, wardrobes and clothes); produce products from straw, straw and plaiting materials; paper and paper products; manufacture products from rubber and plastic, beds, cabinets, tables, chairs, other metals, non-metallic minerals; mechanical; metal processing and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles
- Film activities, publishing, television program production, recording and music publishing
- Exploiting crude oil and natural gas (no extension for enterprises collecting under agreements or contracts)
- Manufacture of beverages, copying, printing of records, production of coke, refined petroleum products, production of chemicals and products and products from prefabricated metal (except machinery and equipment); manufacture of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment
- Sewerage and wastewater treatment service industry
2. Enterprises, households, business households, organizations and individuals doing business in the following economic sectors:
- Transport, warehousing, accommodation and catering services; education, health and social activities, real estate business
- Employment services, travel agencies, tour businesses and services related to tour organization
- Art and entertainment activities; library, museum and other cultural activities, sports, movie screenings and entertainment
- Radio and television activities; programming, consulting and computer-related activities; information service
- Mining support service activities
3. Enterprises, households, business households, organizations and individuals engaged in production of development-priority supporting industrial products and key mechanical products
This group belongs to the industries defined by Decree No. 111/2015/ND-CP and Decision No. 319/QD-TTg dated March 15.3.2018, XNUMX.
4. Small and micro enterprises
Small and micro enterprises are defined according to the Law on Supporting Small and Medium Enterprises in 2017 and Decree No. 80/2021/ND-CP in 2021 of the Government.
5. Credit institutions, foreign bank branches
Foreign bank branches and organizations shall comply with regulations of the State Bank of Vietnam on solutions to support customers affected by the COVID-19 epidemic.
The above-mentioned economic sectors and fields of enterprises, organizations, households, business households and individuals are the industries and fields that have production and business activities and generate revenue in 2021 or 2022. .
Extension of time limit for payment of arising VAT payable
Time limit for payment of VAT (except for VAT at the import stage) incurred and payable (including tax distributed to other provinces and provinces where the taxpayer is headquartered, the tax amount paid for each time it is incurred) of The tax period for monthly declarations shall be extended from March to August 3 and in the case of quarterly declarations, the tax period for the first and second quarters of 8 will be extended for businesses and organizations.
- VAT from March to May 3 and the first quarter of 5, the extension period is 2022 months;
- VAT of June 6 and the second quarter of 2022, the extension period is 2022 months;
- VAT of July 7, extension period is 2022 months;
- VAT of August 8, extension period is 2022 months.
The expiration date of the time limit for VAT payment as prescribed by law begins to be counted as the extension period.
In case the taxpayer makes additional declarations to the tax return, which increases the VAT amount of the extended tax period and sends it to the tax authority before the extended tax payment time limit expires, the extended tax amount includes: including the additional tax amount due to additional declaration.
Enterprises and organizations are entitled to an extension to declare and submit monthly and quarterly VAT declarations according to current regulations, but have not yet paid the payable VAT amount arising on the declared VAT declaration. The deadline for VAT payment is extended as follows:
- The tax period of March 3.2022 is extended the tax payment deadline to October 20.10.2022, XNUMX;
- The tax period of March 4.2022 is extended the tax payment deadline to October 20.11.2022, XNUMX;
- The tax period of March 5.2022 is extended the tax payment deadline to October 20.12.2022, XNUMX;
- The tax period of March 6.2022 is extended the tax payment deadline to October 20.12.2022, XNUMX;
- The tax period of March 7.2022 is extended the tax payment deadline to October 20.12.2022, XNUMX;
- The tax period of March 8.2022 is extended the tax payment deadline to October 20.12.2022, XNUMX;
- The tax period of the first quarter of 2022 is extended the tax payment deadline to October 30.10.2022, XNUMX at the latest;
- The tax period for the second quarter of 2022 is extended the tax payment deadline to December 31.12.2022, XNUMX.
Branches and affiliated units are eligible for VAT payment extension if their branches, affiliated units or organizations make a separate VAT declaration with the tax authority directly managing the branch. , affiliated units.
Branches and affiliated units are not eligible for the extension to pay VAT if the branch or affiliated unit of the enterprise or organization as prescribed does not have production and business activities in the economic sector or field. extended.
Extension of temporary payment of corporate income tax for the first and second quarters of 2022
Extension of tax payment deadline for temporarily paid CIT amounts of the first quarter and second quarter of the 2022 CIT period of enterprises and organizations that are regulated. The extension period is 3 months from the end of the CIT payment deadline as prescribed by law.
Branches and affiliated units are eligible for the extension of CIT payment extension if their branches, affiliated units or organizations make separate CIT declarations with the tax authority directly managing the branch. , affiliated units.
Branches and affiliated units are not subject to the extension of CIT payment extension if the branch or affiliated unit of the enterprise or organization as prescribed does not have production and business activities in the economic sector or field. extended.
Extension of tax payment with personal income tax
Extension of tax payment deadline for payable VAT and PIT amounts arising in 2022 of business households and individuals operating in the economic sectors and fields specified in Clauses (1), (2 ), (3) Article 3 of this Decree.
Business households and individuals may extend the tax payment time limit to December 30.12.2022, XNUMX.
Extension of 50% of the arising land rent payable in 2022
The extension period is 06 months from May 31.5.2022, 30.11.2022 to November 50, 2022 for XNUMX% of the arising land rent payable in XNUMX of enterprises, organizations, households, business households and individuals. regulations are being directly leased land by the State in the form of annual land rental payment under a decision or contract of a competent state agency.
Enterprises, organizations, households, business households and individuals that are directly leased land by the State have many Decisions, Contracts and production and business activities in many different fields, including industry. Economic, regulated fields will also apply the above provisions.
In case an enterprise, organization, business household or individual has production and business activities in many lines, including economic sectors and fields as prescribed, then: enterprises, organizations, individuals, Business households are entitled to an extension of the entire amount of VAT, CIT and PIT payable according to the guidance in this Decree.
If the last day of the time limit for tax payment extension coincides with a holiday as prescribed, the last day of the time limit is counted as the next working day after that holiday.