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Pursuant to the Law on Organization of the Government dated June 19, 2015; The Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;
Pursuant to the June 13, 2019 Law on Tax Administration ;
Pursuant to Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies to support the program of socio-economic recovery and development ;
At the proposal of the Minister of Finance ;
The Government promulgates a Decree extending the deadline for payment of value added tax, corporate income tax, personal income tax and land rent in 2022.
This Decree stipulates the extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rent.
Article 2. Subjects of application
Subjects of application of the provisions of this Decree include: Taxpayers; tax management department; tax administration officials; other relevant state agencies, 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 fishery;
b) Food production and processing; weaving; production of costumes; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; production of paper and paper products; manufacture products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles; manufacture beds, cabinets, tables and chairs;
c) Construction;
d) Publishing activities; cinematographic activities, television program production, sound recording and music publishing;
dd) 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) Manufacture of beverages; print, copy records of all kinds; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); manufacture of automobiles and motorbikes; repair, maintenance and installation of machinery and equipment;
g) Drainage and wastewater treatment.
2. Enterprises, organizations, households, business households and individuals conducting business in the following economic sectors:
a) Warehouse transportation; accommodation and catering services; education and training; health and social assistance activities; real estate business;
b) Labor and employment service activities; activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;
c) Creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;
d) Radio and television activities; computer programming, consulting services and other computer-related activities; 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 dated July 6, 2018 of the Prime Minister on promulgating the system of economic sectors in Vietnam.
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 If 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; in 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; in 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; In 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.
3. Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products are prioritized for development; key mechanical products.
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; Key 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.
4. 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 Articles of the Law on Supporting Small and Medium Enterprises.
5. Credit institutions, foreign bank branches implement solutions to support customers being businesses, organizations and individuals affected by the Covid-19 epidemic in accordance with regulations of the State Bank of Vietnam.
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, households, business households, and business individuals that have production and business activities and generate revenue in 2021 or 2022.
Article 4. Extension of time limit for paying tax and land rent
1. For value-added tax ( except value- added tax at the import stage)
a) Family deadline for tax payment for the amount of value added tax incurred (including the tax amount allocated to other provinces at the provincial level where the taxpayer is headquartered, the tax amount paid each time it is incurred) of the tax period from March to August 2022 (for the case of monthly VAT declaration) and the first quarter and second quarter of 2022 (for the case of VAT declaration) 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 2022 and the first quarter of 2022, the extension period is 05 months for the value added tax amount of June 2022 and the second quarter of 2022, the extension period is 04 months for the value added tax amount of July 2022,
In case the taxpayer makes additional declarations to the tax declaration dossier of the extended tax period, leading to an increase in the payable value-added tax amount and sending it to the tax authority before the extended tax payment time limit expires, the tax amount extended, including the additional tax payable due to the additional declaration.
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. The time limit for payment of value added tax of the month and quarter is extended as follows:
– The deadline for paying value added tax of the tax period of March 2022 is October 20, 2022 at the latest.
– The deadline for paying value added tax of the April 2022 tax period is November 20, 2022 at the latest.
– The deadline for paying value added tax of the May 2022 tax period is December 20, 2022.
– The deadline for paying value added tax of the June 2022 tax period is December 20, 2022 at the latest.
– The deadline for paying value added tax of the tax period of July 2022 is December 20, 2022 at the latest.
– The deadline for paying value added tax of the tax period of August 2022 is December 20, 2022 at the latest.
– The deadline for paying value added tax of the first quarter of 2022 is October 30, 2022 at the latest.
– The deadline for paying value added tax of the tax period of the second quarter of 2022 is December 31, 2022 at the latest.
b) In case an enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units, they shall declare value-added tax separately with the direct management agency of the branch or unit . affiliated units, branches and affiliated units are also eligible for the extension to pay value added tax. If 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.
2. For corporate income tax
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 2022 of enterprises and organizations that are the subjects specified in Article 3 of the Decree. This. The extension is 03 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.
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. If 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.
3. For value-added tax, personal income tax of business households and individuals
Extension of the deadline for payment of value-added tax and personal income tax for the payable tax amount arising in 2022 of business households and individuals 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 shall pay the extended tax amount in this Clause by December 30, 2022.
4. For land rent
Extension of the time limit for payment of land rent for 50% of the arising land rent payable in 2022 of enterprises, organizations, households, and individual business households that are subject to the provisions of Article 3 of this Decree. land is directly leased by the State under a decision or contract of a competent state agency in the form of annual land rental payment. The extension period is 06 months from May 31, 2022 to November 30, 2022.
This regulation applies to enterprises, organizations, households, business households and individuals that have many decisions, direct land lease contracts of the State and many other business and production activities. including economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 3 of this Decree.
5. 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 and 2 . , Clauses 3 and 5, Article 3 of this Decree, then: enterprises and organizations are entitled to an extension of the entire payable value-added tax and corporate income tax amounts; Business 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.
6. In case the last day of the extended tax payment deadline coincides with a holiday as prescribed, the last day of the time limit is counted as the next working day of that holiday.
Article 5. Order and procedures for extension
1. Taxpayers who directly declare and pay tax with tax authorities eligible for extension shall send an application for extension of payment of tax and land rent (hereinafter referred to as an application for extension) for the first time or for replacement. when detecting errors (by electronic method; sending a paper copy directly to the tax office or by postal service) according to the Form No.u in the Appendix promulgated together with this Decree for the tax agency to directly manage once for the entire tax and land rent arising in the extended tax periods together with the time of submitting tax declaration dossiers according to regulations. monthly (or quarterly) in accordance with the law on tax administration. If 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, 2022, the tax authority still extends the tax payment deadline. , the land rent of the arising periods shall be extended before the time of submitting the extension request.
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.
2. Taxpayers self-determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree. If the taxpayer submits a written request for extension to the tax authority after September 30, 2022, the tax and land rent payment deadline shall not be extended as prescribed in this Decree.
3. Tax authorities are not required to notify taxpayers of their acceptance of the extension of tax payment and land rent. In 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 notify the taxpayer in writing of the non-renewal and the taxpayer must pay the extension fee. enough tax, land rent and late payment interest for the extended period of time into the state budget. If, 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.
4. No late payment interest shall be charged for the extended tax or land rent amount within the extended payment time limit (including the case where the taxpayer sends a written request for extension to the tax authority after the payment deadline is extended). have submitted tax declaration dossiers as prescribed in Clause 1 of this Article and in case the competent authority, through inspection, determines that the extended taxpayer has an increased payable tax amount of the extended tax periods. term). If 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 the adjustment and shall not charge the late payment interest.
5. Investors of capital construction works and work items with state budget capital, payments from state budget for capital construction works of projects using capital sources. Using ODA capital subject to value-added tax, when carrying out payment procedures with the State Treasury, it must be enclosed with a notice that the tax authority has received the application for extension or the certificate of extension has been confirmed . sent to the tax agency of the contractor performing the work. The State Treasury shall base itself on the dossier sent by the investor to not yet deduct value added tax during the extension period. When the extension period expires, the contractor must pay the extended tax amount as prescribed.
Article 6. Implementation organization and effect
1. This Decree takes effect from the date of signing and promulgation until the end of December 31, 2022.
2. After the extension period according to this Decree, the time limit for paying tax and land rent shall comply with current regulations.
3. The Ministry of Finance is responsible for directing, organizing the implementation and handling problems arising during the implementation of this Decree.
4. The State Bank of Vietnam is responsible for announcing the list of credit institutions and foreign bank branches participating in customer support so that tax administration agencies can extend the tax and rent payment deadlines. land as prescribed in Clause 5, Article 3 of this Decree.
5. 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 and business households Related businesses and individuals are responsible for the implementation of this Decree.
Place of receipt: – Secretariat of the Party Central Committee; – Prime Minister, Deputy Prime Ministers; – Ministries, ministerial-level agencies, agencies attached to the Government; – People’s Councils, People’s Committees of provinces and centrally run cities ; – Office of the Central Committee and Party Committees; – Office of the General Secretary; – Office of the President; – Ethnic Council and Committees of the National Assembly; – Congress office; – Supreme People’s Court ; – Supreme People’s Procuracy ; – State audit; – National Financial Supervisory Commission ; – Bank for Social Policies festival; – Vietnam Development Bank; – Central Committee of the Vietnam Fatherland Front; – Central body of the unions; – Office of the Government: BTCN, PCNs, Assistant to TTg, General Director of E-Portal, Departments, Departments, affiliated units, Official Gazette; – Save: VT, KTTH (2b) . |
TM. GOVERNMENT Le Minh Khai |
Attached to Decree No. 34 /2022/ND-CP dated May 28 , 2022 of the Government)
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
APPLICATION FOR EXTENSION OF PAYMENT OF TAX AND LAND TAX
□ First time Replace
To: Tax Authority……………………..
[01] Taxpayer’s name:………………………………………………………..
| [02] Tax code: |
[03] Address : ……………………………………………………………………………………………….
[04] Phone number:……………………………………………………..
[05] Name of tax agent (if any):…………………………………………………….
| [0 6 ] Tax code: |
[07] Taxes proposed for extension:
□ a) Value added tax of enterprises and organizations
□ b) Corporate income tax of enterprises and organizations
□ c) Value added tax and personal income tax of business households and individuals
d) Land rent (specify details of each leased land area subject to land rent extension)
– Land area 1 according to Decision/Contract No…., date…/…/….:…..
– Land area 2 according to Decision/Contract No…., date…/…/….:…..
…
[08] In case of extension: ………………………………………..
I. SMALL AND SUPER SMALL BUSINESS
□ 1. Small business:
|
Field of activity |
Number of employees |
Revenue (VND) |
Capital (VND) |
□ 2. Micro enterprises:
|
Field of activity |
Number of employees |
Revenue (VND) |
Capital (VND) |
II. ENTERPRISE, ORGANIZATION , BUSINESS HOUSEHOLD , PERSONAL ACTIVITIES IN THE FIELDS :
□ 1. Agriculture, forestry and fishery;
□ 2. Food production and processing; □ 3. Weaving; □ 4. Manufacture of costumes; □ 5. Manufacture of leather and related products ; □ 6. Wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; □ 7. Manufacture of paper and paper products; □ 8. Producing products from rubber and plastic; □ 9. Manufacture of other non-metallic mineral products; □ 10. Metal production; □ 11. Mechanical processing; metal treatment and coating; □ 12. Manufacture of electronic, computer and optical products; □ 13. Manufacture of automobiles and other motor vehicles; □ 14. Manufacture of beds, cabinets, tables and chairs;
□ 15. Construction;
□ 16. Transportation and warehousing; □ 17. Accommodation and catering services; □ 18. Education and training; □ 19. Health and social assistance activities; □ 20. Real estate business; □ 21. Labor and employment service activities; □ 22. Activities of travel agencies, tour business and support services, related to tour promotion and organization;
□ 23. Creative, artistic and entertainment activities; □ 24. Activities of libraries, archives, museums and other cultural activities; □ 25. Sports and entertainment activities;
□ 26. Film screening activities;
□ 27. Producing industrial support products prioritized for development;
□ 28. Producing key mechanical products;
□ 29. Credit institutions, foreign bank branches;
□ 30. Publishing activities; □ 31. Cinematographic activities, television program production, sound recording and music publishing;
□ 32. Radio and television activities;
□ 33. Computer programming, consulting services and other computer-related activities; □ 34. Information service activities;
□ 35. Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts);
□ 36. Mining support service activities;
□ 37. Beverage production;
□ 38. Printing and copying records of all kinds;
□ 39. Production of coke, refined petroleum products;
□ 40. Manufacture of chemicals and chemical products;
□ 41. Manufacture of products from prefabricated metal (except for machinery and equipment);
□ 42. Manufacture of motor vehicles and motorcycles;
□ 43. Repair, maintenance and installation of machinery and equipment;
□ 44. Drainage and wastewater treatment.
I undertake that the above declared contents are correct and take responsibility before the law for the declared information; I commit to pay the full tax amount according to the extended tax payment deadline .
TAX AGENT STAFF Full name: ………… Practicing certificate number: ……. |
….. , day……. month …… .. _ _
|
Note : _
– Section I: Self-determined taxpayers according to the provisions of the Law on Supporting Small and Medium Enterprises 2017 and Decree No. 80/201/ND-CP dated August 26, 2021 of the Government . detailing a number of articles of the Law on Supporting Small and Medium Enterprises.
– Section II: Self-determined taxpayers under the Prime Minister’s Decision No. 27/2018/QD- TTg dated July 6, 2018; Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government; Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister. Credit institutions, foreign bank branches shall determine themselves according to the list published by the State bank of Vietnam.
– The written request for extension of tax and land rent payment is only sent once to the tax agency directly managing for the entire tax and land rent amount arising in the extended tax periods. The method of payment taxpayers choose is as follows:
+ Taxpayers who pay electronically send to the electronic portal of the tax authority.
+ Taxpayers pay directly to tax authorities or via postal service.
Hopefully, with the sharing and analysis of the Decree on businesses, employees can understand the contents of the Official Letter, the limitations so that businesses and employees can better arrange their projects. determined in the future.
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