HÃNG LUẬT DHP

The Ministry of Finance is drafting a Decree on extending the deadline for payment of value added tax, corporate income tax, personal income tax and land rent and water surface rent in 2022.

1. Subjects eligible for extension to pay tax and land rent in 2022

The Ministry of Finance proposes to continue the extension for all subjects specified in Article 2 of Decree 52/2021/ND-CP.

2. Time limit for tax and land rent payment extension in 2022

a. For VAT: 6-month extension of VAT payment for the VAT amount from March to May 2022 and the first quarter of 2022, a 5-month extension for the VAT amount of June 2022 and the second quarter of 2022 , 4-month extension for the VAT number of July 2022, a 3-month extension for the VAT number of August 2022.

The above extension period is counted from the date of expiration of the time limit for VAT payment according to the provisions of law on tax administration.

b. For CIT:

Tax payment extension with CIT amount as follows:

Extension of tax payment with the amount of CIT temporarily paid in the first and second quarters of the CIT calculation period in 2022. The extension period is 3 months from the end of the CIT payment deadline in accordance with the law on tax administration.

c. For business households, business individuals:

Extension of time limit for payment of VAT and PIT for the amount of tax payable in 2022 of business households and individuals. Business households and individuals shall pay the above-mentioned extended tax amount no later than December 30, 2022.

d. For land tax, water surface rent:

Extension of time limit for payment of land and water surface rents for 50% of the arising land and water surface rents payable in 2022, the extension period is 6 months from May 31, 2022 to May 30, 11/2022.