{"id":3929,"date":"2023-04-15T07:10:45","date_gmt":"2023-04-15T07:10:45","guid":{"rendered":"https:\/\/mva.vn\/?p=3929"},"modified":"2023-05-05T02:19:27","modified_gmt":"2023-05-05T02:19:27","slug":"nghi-dinh-12-2023-nd-cp","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/nghi-dinh-12-2023-nd-cp\/","title":{"rendered":"Decree 12\/2023\/ND-CP"},"content":{"rendered":"

DECREE<\/h1>\n

Extension of deadlines for payment of value added tax, corporate income tax, personal income tax and land rent in 2023<\/h1>\n

 <\/p>\n

Pursuant to the June 19, 2015 Law on Government Organization;\u00a0The 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;<\/p>\n

Pursuant to the June 13, 2019 Law on Tax Administration;<\/p>\n

At the proposal of the Minister of Finance;<\/p>\n

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.<\/p>\n

Article 1. Scope<\/p>\n

This Decree stipulates the extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rent.<\/p>\n

Article 2. Subjects of application<\/p>\n

Subjects of application of the provisions of this Decree include: Taxpayers;\u00a0tax authorities;\u00a0tax officials;\u00a0other relevant state agencies, organizations and individuals.<\/p>\n

Article 3. Subjects eligible for extension<\/p>\n

    \n
  1. Enterprises, organizations, households, business households and individuals engaged in production activities in the following economic sectors:<\/li>\n
  2. a) Agriculture, forestry and fishery;<\/li>\n
  3. b) Food production and processing;\u00a0weaving;\u00a0production of costumes;\u00a0manufacture of leather and related products;\u00a0wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs);\u00a0produce products from straw, straw and plaiting materials;\u00a0production of paper and paper products;\u00a0manufacture products from rubber and plastic;\u00a0manufacture of other non-metallic mineral products;\u00a0metal production;\u00a0mechanical;\u00a0metal treatment and coating;\u00a0manufacturing electronic products, computers and optical products;\u00a0manufacture of automobiles and other motor vehicles;\u00a0manufacture beds, cabinets, tables and chairs;<\/li>\n
  4. c) Construction;<\/li>\n
  5. d) Publishing activities;\u00a0cinematographic activities, television program production, sound recording and music publishing;<\/li>\n<\/ol>\n

    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);<\/p>\n

      \n
    1. e) Manufacture of beverages;\u00a0print, copy records of all kinds;\u00a0production of coke, refined petroleum products;\u00a0manufacture of chemicals and chemical products;\u00a0manufacture of products from prefabricated metal (except for machinery and equipment);\u00a0manufacture of motorcycles and motorbikes;\u00a0repair, maintenance and installation of machinery and equipment;<\/li>\n
    2. g) Drainage and wastewater treatment.<\/li>\n
    3. Enterprises, organizations, households, business households and individuals conducting business in the following economic sectors:<\/li>\n
    4. a) Warehouse transportation;\u00a0accommodation and catering services;\u00a0education and training;\u00a0health and social assistance activities;\u00a0real estate business;<\/li>\n
    5. b) Labor and employment service activities;\u00a0activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;<\/li>\n
    6. c) Creative, artistic and entertainment activities;\u00a0activities of libraries, archives, museums and other cultural activities;\u00a0sports and entertainment activities;\u00a0movie screening activities;<\/li>\n
    7. d) Radio and television activities;\u00a0computer programming, consulting services and other computer-related activities;\u00a0information service activities;<\/li>\n<\/ol>\n

      d) Mining support service activities.<\/p>\n

      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.<\/p>\n

      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;\u00a0in 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;\u00a0in 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;\u00a0In 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.<\/p>\n

        \n
      1. Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products are prioritized for development;\u00a0key mechanical products.<\/li>\n<\/ol>\n

        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;\u00a0Key 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.<\/p>\n

          \n
        1. 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.<\/li>\n<\/ol>\n

          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.<\/p>\n

          Article 4. Extension of time limit for paying tax and land rent<\/p>\n

            \n
          1. For value-added tax (except value-added tax at import stage)<\/li>\n
          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.\u00a0The 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,<\/li>\n<\/ol>\n

            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.\u00a0The time limit for payment of value added tax of the month and quarter is extended as follows:<\/p>\n

            The deadline for paying value added tax of the tax period of March 2023 is October 20, 2023 at the latest.<\/p>\n

            The deadline for paying value added tax of the April 2023 tax period is November 20, 2023 at the latest.<\/p>\n

            The deadline for paying value added tax of the May 2023 tax period is December 20, 2023.<\/p>\n

            The deadline for paying value added tax of the June 2023 tax period is December 20, 2023.<\/p>\n

            The deadline for paying value added tax of the tax period of July 2023 is December 20, 2023.<\/p>\n

            The deadline for paying value added tax of the tax period of August 2023 is December 20, 2023.<\/p>\n

            The deadline for paying value-added tax of the first quarter of 2023 is October 31, 2023.<\/p>\n

            The deadline for paying value added tax of the tax period of the second quarter of 2023 is December 31, 2023.<\/p>\n

              \n
            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.\u00a0If 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.<\/li>\n
            2. For corporate income tax<\/li>\n
            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.\u00a0The extension is 03 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.<\/li>\n
            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.\u00a0If 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.<\/li>\n
            5. For value-added tax, personal income tax of business households and individuals<\/li>\n<\/ol>\n

              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.\u00a0Business households and individuals shall pay the extended tax amount in this Clause by December 30, 2023.<\/p>\n

                \n
              1. For land rent<\/li>\n<\/ol>\n

                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.\u00a0The extension period is 06 months from May 31, 2023 to November 30, 2023.<\/p>\n

                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<\/p>\n

                  \n
                1. 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;\u00a0Business 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.<\/li>\n<\/ol>\n

                  Article 5. Order and procedures for extension<\/p>\n

                    \n
                  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.\u00a0If 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.<\/li>\n<\/ol>\n

                    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.<\/p>\n

                      \n
                    1. Taxpayers themselves determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree.\u00a0If 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.\u00a0In 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.\u00a0If 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.<\/li>\n
                    2. The tax authority is not required to notify the taxpayer of the acceptance of the extension of tax payment and land rent.\u00a0In 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.\u00a0If, 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.<\/li>\n
                    3. 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).\u00a0If 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.<\/li>\n
                    4. 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.\u00a0The State Treasury shall base itself on the dossier sent by the investor to not yet deduct value added tax during the extension period.\u00a0When the extension period expires, the contractor must pay the extended tax amount as prescribed.<\/li>\n<\/ol>\n

                      Article 6. Implementation organization and effect<\/p>\n

                        \n
                      1. This Decree takes effect from the date of signing to the end of December 31, 2023.<\/li>\n
                      2. After the extension period according to this Decree, the time limit for paying tax and land rent shall comply with current regulations.<\/li>\n
                      3. The Ministry of Finance is responsible for directing, organizing the implementation and handling problems arising during the implementation of this Decree.<\/li>\n
                      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.<\/li>\n<\/ol>\n

                        ENTERPRISE, ORGANIZATION, BUSINESS HOUSEHOLD, INDIVIDUAL ACTIVE IN THE FIELDS:<\/p>\n

                        \u25a1 1. Agriculture, forestry and fishery;<\/p>\n

                        \u25a1 2. Food production and processing;\u00a0\u25a1 3. Weaving;\u00a0\u25a1 4. Manufacture of costumes;\u00a0\u25a1 5. Manufacture of leather and related products;\u00a0\u25a1 6. Wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs);\u00a0produce products from straw, straw and plaiting materials;\u00a0\u25a1 7. Manufacture of paper and paper products;\u00a0\u25a1 8. Producing products from rubber and plastic;\u00a0\u25a1 9. Manufacture of other non-metallic mineral products;\u00a0\u25a1 10. Metal production;\u00a0\u25a1 11. Mechanical processing;\u00a0metal treatment and coating;\u00a0\u25a1 12. Manufacture of electronic, computer and optical products;\u00a0\u25a1 13. Manufacture of automobiles and other motor vehicles;\u00a0\u25a1 14. Manufacture of beds, cabinets, tables and chairs;<\/p>\n

                        \u25a1 15. Construction;<\/p>\n

                        \u25a1 16. Transportation and warehousing;\u00a0\u25a1 17. Accommodation and catering services;\u00a0\u25a1 18. Education and training;\u00a0\u25a1 19. Health and social assistance activities;\u00a0\u25a1 20. Real estate business;\u00a0\u25a1 21. Labor and employment service activities;\u00a0\u25a1 22. Activities of travel agencies, tour business and support services, related to tour promotion and organization;<\/p>\n

                        \u25a1 23. Creative, artistic and entertainment activities;\u00a0\u25a1 24. Activities of libraries, archives, museums and other cultural activities;\u00a0\u25a1 25. Sports and entertainment activities;<\/p>\n

                        \u25a1 26. Film screening activities;<\/p>\n

                        \u25a1 27. Producing industrial support products prioritized for development;<\/p>\n

                        \u25a1 28. Producing key mechanical products;<\/p>\n

                        \u25a1 29. Publishing activities;\u00a0\u25a1 30. Cinematographic activities, television program production, sound recording and music publishing;<\/p>\n

                        \u25a1 31. Radio and television activities;<\/p>\n

                        \u25a1 32. Computer programming, consulting services and other computer-related activities;\u00a0\u25a1 33. Information service activities;<\/p>\n

                        \u25a1 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);<\/p>\n

                        \u25a1 35. Mining support service activities;<\/p>\n

                        \u25a1 36. Beverage production;<\/p>\n

                        \u25a1 37. Printing and copying records of all kinds;<\/p>\n

                        \u25a1 38. Producing coke, refined petroleum products;<\/p>\n

                        \u25a1 39. Manufacture of chemicals and chemical products;<\/p>\n

                        \u25a1 40. Manufacture of products from prefabricated metal (except machinery and equipment);<\/p>\n

                        \u25a1 41. Manufacture of motorcycles and motorbikes;<\/p>\n

                        \u25a1 42. Repair, maintenance and installation of machinery and equipment;<\/p>\n

                        \u25a1 43. Drainage and wastewater treatment.<\/p>\n

                        Note:<\/p>\n

                        \u2013 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.<\/p>\n

                        \u2013 Section II: Self-determined taxpayers according to the provisions of Decision No. 27\/2018\/QD-TTg dated July 6, 2018 of the Prime Minister;\u00a0Decree No. 111\/2015\/ND-CP dated November 3, 2015 of the Government;\u00a0Decision No. 319\/QD-TTg dated March 15, 2018 of the Prime Minister.<\/p>\n

                        \u2013 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.\u00a0The method of payment taxpayers choose is as follows:<\/p>\n

                        + Taxpayers who pay electronically send to the electronic portal of the tax authority.<\/p>\n

                        + Taxpayers pay directly to tax authorities or via postal service.","protected":false},"excerpt":{"rendered":"

                        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;\u00a0The Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Organization of Local Government dated..<\/p>\n","protected":false},"author":1,"featured_media":3930,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nDecree 12\/2023\/ND-CP - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/nghi-dinh-12-2023-nd-cp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decree 12\/2023\/ND-CP - 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