illustration
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.
