The deadline for paying value added tax of the tax period of the second quarter of 2022 of enterprises has been extended to December 31, 2022?
Regulations on extending the deadline for paying value added tax?
Pursuant to Clause 1, Article 4 of Decree 34/2022/ND-CP stipulates as follows:
“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) 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 in installments); 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 value added) 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, the extension time is 03 months for the value-added tax amount of August 2022. The deadline at this point is counted from the end of the time limit for paying value added tax in accordance with the law on tax administration.
In case the taxpayer makes additional declarations in 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 The extension includes 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 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 tax period in May 2022 is December 20, 2022 at the latest.
- 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 August 2022 tax period is December 20, 2022 at the latest.
- The deadline for paying value added tax of the first quarter of 2022 tax period 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 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. In case 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 field, the extension shall be branches, affiliated units are not subject to the extension of payment of value added tax.”
Thus, the time limit for paying value added tax for businesses, organizations, individuals and households declaring monthly is extended as follows:
- The deadline for paying value added tax of the tax period 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 tax period in May 2022 is December 20, 2022 at the latest.
- 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 August 2022 tax period is December 20, 2022 at the latest.
The time limit for paying value added tax of enterprises, organizations, individuals and households declaring quarterly is extended as follows:
- The deadline for paying value added tax of the first quarter of 2022 tax period 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.
Time limit to pay corporate income tax after being extended?
Pursuant to Clause 2, Article 4 of Decree 34/2022/ND-CP stipulates as follows:
“Article 4. Extension of time limit for paying tax and land rent
…
2. For corporate income tax
a) Extension of the tax payment deadline for temporarily paid corporate income tax amounts of the first quarter and second quarter of the corporate income tax period in 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, they shall declare separate 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. In case 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 field, the extension shall be branches, affiliated units are not subject to the extension of corporate income tax payment.”
Thus, the deadline for temporarily paying corporate income tax for the first quarter and second quarter of 2022 for businesses and organizations with the extension of the tax payment deadline will be July 30, 2022 for the first quarter and December 30. September 2022 for the second quarter.
Extension of tax payment deadline for households and individuals?
Pursuant to Clause 3, Article 4 of Decree 34/2022/ND-CP stipulates as follows:
“Article 4. Extension of time limit for paying tax and land rent
..
3. Value-added tax and personal income tax of business households and individuals
Extension of the time limit 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 , Clauses 2 and 3, Article 3 of this Decree. Business households and individuals shall pay the extended tax amount in this Clause by December 30, 2022.
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Thus, households and individuals will be extended the deadline for paying value added tax and personal income tax arising in 2022 to December 30, 2022.
Land rent payment deadline in 2022?
Pursuant to Clause 4, Article 4 of Decree 34/2022/ND-CP stipulates as follows:
“Article 4. Extension of time limit for paying tax and land rent
...
4. For land rent
Extension of the time limit for land rent payment for 50% of the arising land rent payable in 2022 of enterprises, organizations, households, business households and individuals that are the subjects specified in Article 3 of this Decree. directly leased land 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 provision 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.
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Accordingly, enterprises, organizations, households and individuals that are directly leased land by the State under a decision or contract and pay annual land rent will be extended to pay 50% of the land rent in the year. 2022 to November 30, 2022.
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