Hot: Extension of deadline for tax and land rent payment to 2023
In order to continue to support businesses and people to overcome difficulties, focus on production and business, and create momentum to promote economic development, the Government issued Decree 12/2023/ND-CP on the 14th. April 2023 on extending tax and land rent until the end of 2023.
The application period is until the end of December 31, 2023 for 04 subjects including:
– Enterprises, organizations, households, business households and individuals engaged in production in the economic sectors of agriculture, forestry and fishery; food production and processing; build; publish; crude oil and natural gas extraction; beverage production; print; drainage and waste treatment.
– Enterprises, organizations, households, business households and individuals operating in the economic sectors of transportation and warehousing, accommodation and food services, education and training, healthcare, and business. Real estate, mining support services, computer programming…
– Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products prioritized for development; key mechanical products.
– Small and micro enterprises apply to businesses, households, business households and individuals that have production and business activities and generate revenue in 2022 and 2023.
Extension of the deadline for paying tax and land rent in 2023
Decree 12 states:
With value added tax:
- Tax payment deadline of the tax period in March 2023: No later than October 20, 2023;
- Of the tax period of April 2023, no later than November 20, 2023;
- Of the tax period of May 2023, 6/2023, 7/2023, and 8/2023, no later than December 20, 2023;
- Of the tax period of the first quarter of 2023, no later than October 31, 2023;
- Of the tax period of the second quarter of 2023, no later than December 31, 2023.
– For temporarily paid corporate income tax of the first quarter, the second quarter of 2023: The extension is 03 months from the end of the tax payment deadline.
– With value added tax, personal income tax of business households and individuals: No later than December 30, 2023.
– With land rent: Renewal with 50% of the arising land rent payable in 2023 with a grace period of 6 months from May 31, 2023 to November 30, 2023.
See details of Decree 12/2023/ND-CP here . If you still have questions, please contact #accountMVA for support and detailed answers.
