DECREE

Extension of deadlines for payment of value added tax, corporate income tax, personal income tax and land rent in 2023

Pursuant to the June 19, 2015 Law on Government Organization; The Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Organization of Local Government dated November 22, 2019;

Pursuant to the June 13, 2019 Law on Tax Administration;

At the proposal of the Minister of Finance;

The Government promulgates a Decree extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2023.

Article 1. Scope

This Decree stipulates the extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rent.

Article 2. Subjects of application

Subjects of application of the provisions of this Decree include: Taxpayers; tax authorities; tax officials; other relevant state agencies, organizations and individuals.

Article 3. Subjects eligible for extension

1. Enterprises, organizations, households, business households and individuals engaged in production activities in the following economic sectors:
2. a) Agriculture, forestry and fishery;
3. b) Food production and processing; weaving; production of costumes; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; production of paper and paper products; manufacture products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles; manufacture beds, cabinets, tables and chairs;
4. c) Construction;
5. d) Publishing activities; cinematographic activities, television program production, sound recording and music publishing;

dd) Exploiting crude oil and natural gas (without extension for corporate income tax on crude oil, condensate and natural gas collected under agreements or contracts);

1. e) Manufacture of beverages; print, copy records of all kinds; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); manufacture of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment;
2. g) Drainage and wastewater treatment.
3. Enterprises, organizations, households, business households and individuals conducting business in the following economic sectors:
4. a) Warehouse transportation; accommodation and catering services; education and training; health and social assistance activities; real estate business;
5. b) Labor and employment service activities; activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;
6. c) Creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;
7. d) Radio and television activities; computer programming, consulting services and other computer-related activities; information service activities;

d) Mining support service activities.

The list of economic sectors mentioned in Clauses 1 and 2 of this Article is determined according to Decision No. 27/2018/QD-TTg dated July 6, 2018 of the Prime Minister on promulgating the system of economic sectors in Vietnam.

Economic sub-sectors according to Appendix I issued together with Decision No. 27/2018/QD-TTg include 5 levels and the identification of economic sectors is applied according to the following principles: In case the name of the economic sector is mentioned in Clauses 1 and 2 Clause 2 of this Article belongs to a level 1 industry, the economic sector to which the extension is applied includes all economic sectors of the 2nd, 3rd, 4th, and 5th levels of the level 1 branches; in the case of a level 2 industry, the economic sector to which the extension is applied includes all economic sectors of the 3rd, 4th, and 5th levels of the 2nd grade; in the case of a level 3 industry, the economic sector to which the extension is applied includes all economic sectors of the 4th and 5th levels of the 3rd grade; In the case of a level 4 industry, the economic sector to which the extension is applied includes all economic sectors that fall under the classification 5 of the level 4 industry.

3. Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products are prioritized for development; key mechanical products.

Supporting industry products prioritized for development are determined according to the Government’s Decree No. 111/2015/ND-CP dated November 3, 2015 on the development of supporting industries; Key mechanical products are identified according to Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister approving the Strategy for development of Vietnam’s mechanical industry to 2025, with a vision to 2035.

4. Small and micro enterprises are defined according to the provisions of the Law on Supporting Small and Medium Enterprises in 2017 and the Government’s Decree No. 80/2021/ND-CP dated August 26, 2021 detailing a number of articles. of the Law on Supporting Small and Medium Enterprises.

The economic sector or field of an enterprise, organization, household, business household or individual specified in Clauses 1, 2 and 3 of this Article is the industry or field in which the enterprise, organization, business households, business households and individuals that have production and business activities and generate revenue in 2022 or 2023.

Article 4. Extension of time limit for paying tax and land rent

1. For value-added tax (except value-added tax at import stage)
2. a) Extension of the tax payment deadline for the amount of value added tax payable (including the tax amount allocated to other provinces at the provincial level where the taxpayer is headquartered, the tax amount to be paid each time). incurred) of the tax period from March to August 2023 (for the case of monthly VAT declaration) and the first quarter and second quarter of 2023 (for the case of VAT declaration). quarterly value added) of enterprises and organizations mentioned in Article 3 of this Decree. The extension period is 06 months for the value-added tax amount from March to May 2023 and the first quarter of 2023, the extension period is 05 months for the value-added tax amount of June 2023 and the second quarter of 2023, the extension period is 04 months for the value added tax amount of July 2023,

Enterprises and organizations eligible for the extension shall declare and submit monthly and quarterly value-added tax declarations in accordance with current law, but have not yet paid the payable value-added tax amount. born on the declared value-added tax return. The time limit for payment of value added tax of the month and quarter is extended as follows:

The deadline for paying value added tax of the tax period of March 2023 is October 20, 2023 at the latest.

The deadline for paying value added tax of the April 2023 tax period is November 20, 2023 at the latest.

The deadline for paying value added tax of the May 2023 tax period is December 20, 2023.

The deadline for paying value added tax of the June 2023 tax period is December 20, 2023.

The deadline for paying value added tax of the tax period of July 2023 is December 20, 2023.

The deadline for paying value added tax of the tax period of August 2023 is December 20, 2023.

The deadline for paying value-added tax of the first quarter of 2023 is October 31, 2023.

The deadline for paying value added tax of the tax period of the second quarter of 2023 is December 31, 2023.

1. b) In case an enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units, it shall declare value-added tax separately with the tax authority directly managing the branch or affiliated unit. branches and affiliated units are also subject to the extension of payment of value added tax. If a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 3 of this Decree does not have production and business activities in the economic sector or domain, the extension shall be subject to the extension. branches, affiliated units are not subject to the extension of payment of value added tax.
2. For corporate income tax
3. a) Extending the tax payment deadline for temporarily paid corporate income tax amounts of the first quarter and second quarter of the corporate income tax period of 2023 of enterprises and organizations specified in Article 3 of the Decree This. The extension is 03 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.
4. b) In case an enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units, it shall declare its own corporate income tax with the tax authority directly managing the branch or affiliated unit. branches and affiliated units are also subject to the extension of corporate income tax payment. If a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 3 of this Decree does not have production and business activities in the economic sector or domain, the extension shall be subject to the extension. branches and affiliated units are not eligible for extension of corporate income tax payment.
5. 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 for the payable tax amount arising in 2023 of business households and business individuals operating in the economic sectors and fields mentioned in Clause 1 , Clauses 2 and 3, Article 3 of this Decree. Business households and individuals shall pay the extended tax amount in this Clause by December 30, 2023.

4. For land rent

Extension of the time limit for land rent payment for 50% of the arising land rent payable in 2023 of enterprises, organizations, households and individuals specified in Article 3 of this Decree being approved by the State. lease land directly under a decision or contract of a competent state agency in the form of annual land rental payment. The extension period is 06 months from May 31, 2023 to November 30, 2023.

This regulation applies to the case that enterprises, organizations, households and individuals have many decisions, direct land lease contracts of the State and have many different production and business activities, including: economic sectors and fields specified in Clauses 1, 2 and 3, Article 3 of this Decree

5. In case an enterprise, organization, business household or business individual has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1, 2 and 3. Article 3 of this Decree: Enterprises and organizations are entitled to an extension of the entire payable value-added tax and corporate income tax amounts; Business households and individuals are entitled to a full extension of the payable value-added tax and personal income tax under the guidance in this Decree.

Article 5. Order and procedures for extension

1. Taxpayers who directly declare and pay tax with tax authorities eligible for extension shall send a written request for extension of tax payment and land rent (hereinafter referred to as a request for extension) for the first time or instead upon issuance of the extension. existing errors (by electronic method; sending a paper copy directly to the tax office or by postal service) according to the form in the Appendix issued with this Decree for the tax authority to directly manage once. for the entire tax amount, land rent arising in the tax period is extended together with the time of submitting monthly (or quarterly) tax declaration dossiers in accordance with the law on tax administration. If the application for extension is not submitted at the same time as the submission of the monthly (or quarterly) tax return, the deadline for submission is September 30, 2023, the tax authorities still extend the tax payment deadline.

In case the taxpayer has extended amounts under different management tax authorities, the tax agency directly managing the taxpayer is responsible for transmitting information and sending the request for extension to the tax authority. relevant reason.

2. Taxpayers themselves determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree. If the taxpayer sends a written request for extension to the tax authority after September 30, 2023, the tax and land rent payment deadline shall not be extended as prescribed in this Decree. In case the taxpayer makes an additional declaration of the tax declaration dossier of the extended tax period, leading to an increase in the payable amount and sending it to the tax office before the extended tax payment time limit expires, the extended tax amount includes: the total payable amount increased due to additional declaration. If the taxpayer makes additional declarations to the tax return of the extended tax period after the extended tax payment time limit expires, the payable amount will not be extended due to the additional declaration.
3. The tax authority is not required to notify the taxpayer of the acceptance of the extension of tax payment and land rent. In case during the extension period, the tax authority has grounds to determine that the taxpayer is not subject to the extension, the tax authority shall send a written notice to the taxpayer of the non-renewal and the taxpayer must pay in full. the amount of tax, land rent and late payment interest during the extension period shall be transferred to the state budget. If, after the extension period expires, through inspection or examination by a competent state agency, it is discovered that the taxpayer is not eligible for the extension to pay tax or land rent as prescribed in this Decree, the taxpayer shall be entitled to: Taxpayers must pay the outstanding tax, fines and late payment interest to the state budget.
4. Late payment interest will not be charged for the extended tax and land rent amount within the extended payment time limit (including the case where the taxpayer sends a request for extension to the tax authority after paying the tax payment deadline). tax declaration dossiers as prescribed in Clause 1 of this Article and in case the competent authority, through examination and inspection, determines that the extended taxpayer has an increased payable amount of the extended tax periods). If the tax authority has already calculated the late payment interest (if any) for the tax dossiers subject to the extension as prescribed in this Decree, the tax authority shall make adjustments and not charge late payment interest.
5. Investors of capital construction works and work items funded by the state budget, payments from the state budget for capital construction works of ODA-funded projects under the State budget. When carrying out payment procedures with the State Treasury, the taxable status must be enclosed with a notice that the tax authority has received the application for extension or the application for extension with confirmation that it has been sent to the tax authority of the State Treasury. contractor performing the work. The State Treasury shall base itself on the dossier sent by the investor to not yet deduct value added tax during the extension period. When the extension period expires, the contractor must pay the extended tax amount as prescribed.

Article 6. Implementation organization and effect

1. This Decree takes effect from the date of signing to the end of December 31, 2023.
2. After the extension period according to this Decree, the time limit for paying tax and land rent shall comply with current regulations.
3. The Ministry of Finance is responsible for directing, organizing the implementation and handling problems arising during the implementation of this Decree.
4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, presidents of People’s Committees of provinces and centrally run cities and enterprises, organizations, households, business households and individuals Relevant persons shall be responsible for the implementation of this Decree.

ENTERPRISE, ORGANIZATION, BUSINESS HOUSEHOLD, INDIVIDUAL ACTIVE IN THE FIELDS:

□ 1. Agriculture, forestry and fishery;

□ 2. Food production and processing; □ 3. Weaving; □ 4. Manufacture of costumes; □ 5. Manufacture of leather and related products; □ 6. Wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; □ 7. Manufacture of paper and paper products; □ 8. Producing products from rubber and plastic; □ 9. Manufacture of other non-metallic mineral products; □ 10. Metal production; □ 11. Mechanical processing; metal treatment and coating; □ 12. Manufacture of electronic, computer and optical products; □ 13. Manufacture of automobiles and other motor vehicles; □ 14. Manufacture of beds, cabinets, tables and chairs;

□ 15. Construction;

□ 16. Transportation and warehousing; □ 17. Accommodation and catering services; □ 18. Education and training; □ 19. Health and social assistance activities; □ 20. Real estate business; □ 21. Labor and employment service activities; □ 22. Activities of travel agencies, tour business and support services, related to tour promotion and organization;

□ 23. Creative, artistic and entertainment activities; □ 24. Activities of libraries, archives, museums and other cultural activities; □ 25. Sports and entertainment activities;

□ 26. Film screening activities;

□ 27. Producing industrial support products prioritized for development;

□ 28. Producing key mechanical products;

□ 29. Publishing activities; □ 30. Cinematographic activities, television program production, sound recording and music publishing;

□ 31. Radio and television activities;

□ 32. Computer programming, consulting services and other computer-related activities; □ 33. Information service activities;

□ 34. Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts);

□ 35. Mining support service activities;

□ 36. Beverage production;

□ 37. Printing and copying records of all kinds;

□ 38. Producing coke, refined petroleum products;

□ 39. Manufacture of chemicals and chemical products;

□ 40. Manufacture of products from prefabricated metal (except machinery and equipment);

□ 41. Manufacture of motorcycles and motorbikes;

□ 42. Repair, maintenance and installation of machinery and equipment;

□ 43. Drainage and wastewater treatment.

Note:

– Section I: Self-determined taxpayers according to the provisions of the Law on Supporting Small and Medium Enterprises in 2017 and the Government’s Decree No. 80/2021/ND-CP dated August 26, 2021 detailing a number of articles of the Government’s Decree No. Law on Supporting Small and Medium Enterprises.

– Section II: Self-determined taxpayers according to the provisions of Decision No. 27/2018/QD-TTg dated July 6, 2018 of the Prime Minister; Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government; Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister.

– The written request for extension of payment of tax and land rent shall only be sent once to the tax agency directly managing for the entire tax and land rent amount arising in the extended tax and calculation periods. The method of payment taxpayers choose is as follows:

+ Taxpayers who pay electronically send to the electronic portal of the tax authority.

+ Taxpayers pay directly to tax authorities or via postal service.