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THE FINANCIAL |
SOCIALIST REPUBLIC OF VIETNAM |
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No: 02/CD-TCT |
Hanoi, April 14, 2023 |
ELECTRIC PUBLIC
ON IMPLEMENTING DECREE NO 12/2023/ND-CP THE GOVERNMENT EXTENDS THE DEADLINE FOR PAYING VALUE ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTAL IN 2023
DIRECTOR OF GENERAL TAXATION electricity:
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– Tax Departments of provinces and centrally run cities; – Departments and units under and under the General Department of Taxation. |
On April 14, 2023, the Government issued Decree No 12/2023/ND-CP Extending the deadline for paying value-added tax, corporate income tax, personal income tax and land rent in 2023. Decree No. 12/2023/ND-CP April 14, 2023, effective from the date of signing until December 31, 2023.
Decree No 12/2023/ND-CP April 14, 2023 stipulates the extension of the deadline for paying value-added tax, corporate income tax, personal income tax and land rent to support businesses, people, and promote production and business. The Decree stipulates the extension period as follows:
6-month extension for value-added tax amounts from March to May 2023 and the first quarter of 2023, 05-month extension for value-added tax amounts from June 2023 and second quarter 2023, extension 04 month extension for value added tax amount of July 2023, 03 month extension for value added tax amount of August 2023; 3-month extension for temporarily paid corporate income tax in the first and second quarters of the 2023 corporate income tax period; Business households and individuals must pay value added tax and personal income tax in 2023 no later than December 30, 2023; 6-month extension for 50% for land rent arising in 2023.
Taxpayers eligible for the extension shall submit a one-time request for extension of tax and land rent payment for the entire amount of tax and land rent arising during the extended tax periods at the same time as the time of submitting the declaration. Tax monthly (or quarterly) according to the provisions of law on tax administration. In case the extension request is not submitted at the same time as submitting the tax declaration, the deadline is September 30, 2023.
The General Department of Taxation requests the Tax Department to propagate and disseminate to taxpayers in the area to promptly implement Decree No 12/2023/ND-CP of the Government to support businesses, people, and promote production and business./.
Recipients: - As above; – Leaders of the Ministry of Finance (to report); – People's Committees of provinces and centrally run cities (to coordinate and direct implementation). – Leader of the General Department of Taxation; – Save: VT, CS (3b). |
KT. DIRECTOR GENERAL Dang Ngoc Minh |
