Decree 12/2023/ND-CP on extending the deadline for paying value added tax, corporate income tax, personal income tax and land rent in 2023

DECREE

EXTENDING THE DEADLINE FOR PAYING VALUE ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTAL IN 2023

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

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

At the request of the Minister of Finance;

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

Article 1. Scope

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

Article 2. Subjects of application

Subjects to whom the provisions of this Decree apply include: Taxpayers; tax authorities; tax officials; State agencies, other relevant 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:

a) Agriculture, forestry and fisheries;

b) Food production and processing; weaving; costume production; production of leather and related products; wood processing and production of products from wood, bamboo (except beds, cabinets, tables, chairs); manufacture of products from straw and plaiting materials; production of paper and paper products; manufacturing products from rubber and plastic; production of products from other non-metallic minerals; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; production of automobiles and other motor vehicles; production of beds, cabinets, tables, chairs;

c) Construction;

d) Publishing activities; cinematographic activities, television program production, recording and music publishing;

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

e) Beverage production; print and copy records of all kinds; production of coke and refined petroleum products; production of chemicals and chemical products; manufacturing products from prefabricated metal (except machinery and equipment); production of motorbikes and motorbikes; repair, maintenance and installation of machinery and equipment;

g) Drainage and wastewater treatment.

2. Enterprises, organizations, households, business households, and individuals doing business in the following economic sectors:

a) Transportation and warehousing; Accommodation and food services; education and training; health and social assistance activities; real estate business activities;

b) Labor and employment service activities; activities of travel agents, tour businesses and support services related to promotion and organization of tours;

c) Creative, artistic and entertainment activities; operations of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;

d) Radio and television broadcasting activities; computer programming, consulting services and other activities related to computers; 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 July 6, 2018 of the Prime Minister on promulgating Vietnam's economic sector system.

Economic sector classification according to Appendix I issued with Decision No 27/2018/QD-TTg includes 5 levels and the determination of economic sectors is applied according to the principle: In case the name of an economic sector mentioned in Clauses 1 and 2 of this Article belongs to a level 1 sector, the economic sector is subject to the extension regulations including all all economic sectors belonging to level 2, level 3, level 4, and level 5 of level 1 industry; In case of level 2 industry, the economic sector is subject to the extension regulations including all economic sectors belonging to level 3, level 4, level 5 of level 2 industry; In case of level 3 industry, the economic sector shall apply the extension regulations including all economic sectors belonging to level 4 and level 5 of level 3 industry; In case of a level 4 industry, the economic sector is subject to the extension regulations including all economic sectors belonging to level 5 of the level 4 industry.

3. Enterprises, organizations, households, business households, and individuals engaged in manufacturing supporting industrial products are given priority for development; key mechanical products.

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

4. Small and micro enterprises are determined according to the provisions of the 2017 Law on Support for Small and Medium Enterprises and Decree No. 80/2021/ND-CP August 26, 2021 of the Government detailing a number of articles of the Law on Support for Small and Medium Enterprises.

Economic sectors and fields of enterprises, organizations, households, business households, and individual businesses specified in Clauses 1, 2 and 3 of this Article are the industries and fields in which enterprises, organizations, households, business households, and individual businesses with production and business activities and generating revenue in 2022 or 2023.

Article 4. Extension of deadline for paying taxes and land rent

1. For value added tax (except value added tax at import stage)

a) Extend the tax payment deadline for the arising value-added tax amount to be paid (including the tax amount allocated to other provincial localities where the taxpayer is headquartered, and the tax amount paid in installments). arising) of the tax period from March to August 2023 (in case of monthly value-added tax declaration) and the tax period of the first and second quarter of 2023 (in case of price tax declaration). added value quarterly) 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 from June 2023 and In the second quarter of 2023, the extension period is 04 months for the value added tax amount of July 2023, the extension period is 03 months for the value added tax amount of August 2023. The deadline at this point is calculated from the end of the value-added tax payment deadline according to the provisions of law on tax administration.

Enterprises and organizations that are eligible for an extension to declare and submit monthly and quarterly value-added tax declarations according to current law, but have not yet had to pay the amount of value-added tax payable. generated on the declared Value Added Tax Declaration. Monthly and quarterly value-added tax payment deadlines are extended as follows:

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

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

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

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

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

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

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

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

b) In case an enterprise or organization mentioned in Article 3 of this Decree has branches and affiliated units, declare value-added tax separately from the tax authority directly managing the branch or affiliated unit. Branches and affiliated units are also eligible for extension of value added tax payment. In case a branch or affiliated unit of an enterprise or organization mentioned in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree does not have production and business activities in the economic sector or field covered by the extension, the payment Branches and affiliated units are not eligible for extension of value added tax payment.

2. For corporate income tax

a) Extending the tax payment deadline for temporarily paid corporate income tax amounts of the first and second quarters of the 2023 corporate income tax period of enterprises and organizations specified in Article 3 of the Decree This. The extension period is 03 months from the end of the corporate income tax payment deadline according to the provisions of law on tax administration.

b) In case an enterprise or organization mentioned in Article 3 of this Decree has branches and affiliated units, declare corporate income tax separately from the tax authority directly managing the branch or affiliated unit. Branches and affiliated units are also eligible for extension of corporate income tax payment. In case a branch or affiliated unit of an enterprise or organization mentioned in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree does not have production and business activities in the economic sector or field covered by the extension, the payment Branches and affiliated units are not eligible for extension of corporate income tax payment.

3. For value added tax, personal income tax of business households and individual businesses

Extending the deadline for paying value-added tax and personal income tax for tax amounts payable arising in 2023 of business households and individual businesses operating in the economic sectors and fields mentioned in Clause 1 , Clause 2 and Clause 3, Article 3 of this Decree. Business households and individuals must pay the tax amount extended in this clause no later than December 30, 2023.

4. For land rent

Extending the land rent payment deadline for 50%, the amount of land rent payable in 2023 of enterprises, organizations, households, and individuals subject to the provisions of Article 3 of this Decree is being approved by the State. Rent land directly according to the Decision or Contract of a competent state agency in the form of annual land rent payment. The extension period is 06 months from May 31, 2023 to November 30, 2023.

This regulation applies to cases where businesses, organizations, households, and individuals have many decisions and direct land lease contracts from the state and have many different production and business activities, including: economic sectors and fields specified in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree.

5. In cases where an enterprise, organization, business household, or individual business has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1, 2 and Clause 3, Article 3 of this Decree: enterprises and organizations can extend the entire value-added tax amount and corporate income tax amount payable; Business households and individuals are entitled to an extension of all value-added tax and personal income tax payable according to the instructions in this Decree.

Article 5. Order and procedures for extension

1. Taxpayers who directly declare and pay taxes to tax authorities are eligible for extension and send a request for extension of tax and land rent payment (hereinafter referred to as request for extension) for the first or replacement time. When an error is detected (electronically; send a paper copy directly to the tax authority or send it via postal service) according to the Form in the Appendix issued with this Decree to the directly managing tax authority. one time for all taxes and land rents arising in the extended tax periods at the same time as the time of submitting monthly (or quarterly) tax declarations according to the law on tax administration. In case the extension request is not submitted at the same time as the monthly (or quarterly) tax declaration submission, the deadline for payment is September 30, 2023, the tax authority will still extend the tax payment. The land lease of the arising periods is extended before the time of submitting the Extension Application.

In case the taxpayer has extended amounts in many areas managed by different tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting the information and sending the extension request to the managing tax authority. relevant reason.

2. Taxpayers themselves determine and are responsible for requesting an extension to ensure the right subjects are granted an extension according to this Decree. If the taxpayer sends a request for extension to the tax authority after September 30, 2023, the payment of taxes and land rent will not be extended according to the provisions of this Decree. In case the taxpayer declares additional tax declaration dossiers for the extended tax period, resulting in an increase in the amount payable and sends it to the tax authority before the end of the extended tax payment deadline, the extended tax amount includes including the additional payable amount due to additional declaration. If the taxpayer declares an additional tax declaration for the extended tax period after the extended tax payment deadline expires, the amount payable due to the additional declaration will not be extended.

3. Tax authorities do not have to notify taxpayers about accepting the extension of tax and land rent payment. In case during the extension period, the tax authority has a basis to determine that the taxpayer is not subject to the extension, the tax authority shall notify the taxpayer in writing of the non-extension and the taxpayer must pay in full. The amount of tax, land rent and late payment interest during the extended period will be transferred to the state budget. In case after the expiration of the extension period, through inspection and examination, the competent state agency discovers that the taxpayer is not eligible for extension of tax and land rent payment according to the provisions of this Decree, the taxpayer shall Tax payers must pay the outstanding tax amount, fines and late payment interest to the state budget.

4. Late payment interest will not be charged for tax and land rent amounts extended within the extended payment deadline (including cases where the taxpayer sends a request for extension to the tax authority after has submitted a tax declaration according to the provisions of Clause 1 of this Article and in case the competent authority through examination or inspection determines that the taxpayer with the extension has an increased payable amount for the extended tax periods. ). In case the tax authority has calculated late payment interest (if any) for tax dossiers subject to extension according to the provisions of this Decree, the tax authority will make adjustments and not calculate late payment interest.

5. Investors of capital construction works and items funded by state budget capital, payments from state budget sources for capital construction works of projects using capital ODA subject to value-added tax when making payment procedures with the State Treasury must include a notification that the tax authority has received the extension request or the extension request with confirmation of being sent to the tax authority. of the contractor carrying out the project. The State Treasury, based on the documents sent by the investor, has not yet deducted value-added tax during the extension period. When the extension period expires, the contractor must pay the full amount of extended tax according to regulations.

Article 6. Implementation organization and enforcement effect

1. This Decree takes effect from the date of signing until December 31, 2023.

2. After the extension period according to this Decree, the deadline for paying taxes and land rent will comply with current regulations.

3. The Ministry of Finance is responsible for directing, organizing implementation and handling problems arising during the implementation of this Decree.

4. Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People's Committees of provinces and centrally-run cities and enterprises, organizations, households and business households , relevant individuals are responsible for implementing this Decree.

APPENDIX

(Attached to Decree No. 12/2023/ND-CP dated April 14, 2023 of the Government)

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

APPLICATION FOR EXTENSION OF PAYMENT OF TAXES AND LAND RENTAL

□ First time □ Replacement

To: Tax authority…………………………

□ a) Value added tax of businesses and organizations

□ b) Corporate income tax of businesses and organizations

□ c) Value added tax and personal income tax of business households and individual businesses

□ d) Land rent (detailed address of each leased land subject to land rent extension)

– Land area 1 according to Decision/Contract No...., dated.../.../....:...

– Land area 2 according to Decision/Contract No...., dated.../.../....:...

…..

[08] In case of extension:………………………………………………

I. SMALL AND SUPER SMALL ENTERPRISES

□ 1. Small businesses:

□ 2. Micro enterprises:

II. ENTERPRISES, ORGANIZATIONS, BUSINESS HOUSEHOLDS, AND INDIVIDUALS ACTING IN THE FIELD:

□ 1. Agriculture, forestry and fisheries;

□ 2. Food production and processing; □ 3. Weaving; □ 4. Apparel production; □ 5. Production of leather and related products; □ 6. Wood processing and production of products from wood, bamboo (except beds, cabinets, tables, chairs); manufacture of products from straw and plaiting materials; □ 7. Production of paper and paper products; □ 8. Manufacturing products from rubber and plastic; □ 9. Production of products from other non-metallic minerals; □ 10. Metal production; □ 11. Mechanical processing; metal treatment and coating; □ 12. Manufacture of electronic products, computers and optical products; □ 13. Manufacture of cars and other motor vehicles; □ 14. Production of beds, wardrobes, tables, chairs;

□ 15. Construction;

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

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

□ 26. Movie screening activities;

□ 27. Production of supporting industrial products is given priority for development;

□ 28. Production of key mechanical products;

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

□ 31. Radio and television broadcasting activities;

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

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

□ 35. Mining support service activities;

□ 36. Beverage production;

□ 37. Print and copy records of all types;

□ 38. Production of coke and refined petroleum products;

□ 39. Production of chemicals and chemical products;

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

□ 41. Manufacture of motorbikes and motorbikes;

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

□ 43. Drainage and wastewater treatment.

I commit that the above declared content is correct and take responsibility before the law for the declared information; I commit to pay the full tax amount by the extended tax payment deadline.

Note:

– Section I: Employees self-determine according to the provisions of the 2017 Law on Support for Small and Medium Enterprises and Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government detailing a number of articles of the Law on Support for Small and Medium Enterprises.

– Section II: Employees self-determine 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 November 3, 2015 of the Government; Decision No 319/QD-TTg March 15, 2018 by the Prime Minister.

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

+ Taxpayers submit electronically to the tax authority's electronic information portal.

+ Taxpayers pay directly to the tax authority or pay via postal service.