What is application form for extension of payment of tax and land rental to 2023 in Vietnam? In which economic sectors are businesses and individuals extended deadline for payment of tax and land rental to 2023 in Vietnam?

What is application form for extension of payment of tax and land rental to 2023 in Vietnam?

In the Appendix issued together with Decree 12/2023/ND-CP stipulating the form of request for extension of payment of tax and land rental applied in 2023 as follows:

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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APPLICATION FOR EXTENSION OF PAYMENT OF TAX AND LAND RENTAL

□ First time □ Replacement

To: Tax Authority…………………….

□ 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 plot 2 according to Decision/Contract No...., date.../.../....:…

.....

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

I. SMALL AND SMALL BUSINESSES

□ 1. Small business:

□ 2. Micro enterprises:

II. ENTERPRISE, ORGANIZATION, BUSINESS HOUSEHOLD, INDIVIDUAL ACTIVE 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. Publishing activities; □ 30. Cinematographic activities, television program production, sound recording and music publishing;

□ 31. Radio and television activities;

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

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

□ 35. Mining support service activities;

□ 36. Beverage production;

□ 37. Printing and copying records of all kinds;

□ 38. Producing coke, refined petroleum products;

□ 39. Manufacture of chemicals and chemical products;

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

□ 41. Manufacture of motorcycles and motorbikes;

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

□ 43. Drainage and wastewater treatment.

I certify that the above declared contents are correct and take responsibility before law for the declared information; I commit to pay the full tax amount according to the extended tax payment deadline.

In which economic sectors are businesses and individuals extended deadline for payment of tax and land rental to 2023 in Vietnam?

In Clause 2, Article 3 of Decree 12/2023/ND-CP, there are regulations on businesses and individuals eligible for tax and land rent payment extension in 2023 as follows:

2. Enterprises, organizations, households, household businesses, and individuals operating in business activities in economic sectors below:

a) Transport and storage; accommodation and food and drink; education and training; medical and social assistance; real estate trading;

b) Labor and employment services; operation of travel agents, tour operators, and services assisting, relating to advertisement and organization of travel tours;

c) Composing, artistic, recreational activities; operation of libraries, archives, museums, and other cultural activities; sports and recreational activities; movie screening;

d) Radio and television broadcasting; computer coding, consulting services, and other activities relating to computer; communication operations;

dd) Services assisting mining operation.

Lists of economic sectors under Clause 1 and Clause 2 of this Article are defined according to Decision No. 27/2018/QD-TTg dated July 6, 2018 of the Prime Minister.

Economic sector classification under Appendix I of Decision No. 27/2018/QD-TTg consists of 5 levels and is implemented on the basis that: If economic sectors under Clause 1 and Clause 2 of this Article are placed in level 1, all economic sectors under level 2 through 5 corresponding to the economic sectors in level 1 sector are eligible for extension; if economic sectors under Clause 1 and Clause 2 of this Article are placed in level 2, all economic sectors under level 3 through 5 corresponding to the economic sectors in level 2 sector are eligible for extension; if economic sectors under Clause 1 and Clause 2 of this Article are placed in level 3, all economic sectors under level 4 through 5 corresponding to the economic sectors in level 3 sector are eligible for extension; if economic sectors under Clause 1 and Clause 2 of this Article are placed in level 4, all economic sectors under level 5 are eligible for extension.

Thus, enterprises and individuals are entitled to an extension to pay tax and land rent in 2023 when doing business in the following economic sectors in Vietnam:

- Warehousing transportation

- Accommodation and food service

- Education and training

- Health and social assistance activities

- Real estate business activities

- Labor and employment service activities

- Activities of travel agencies, tour businesses and support services, related to tour promotion and organization

- Creative, artistic and entertainment activities

- Activities of libraries, archives, museums and other cultural activities; Sports and entertainment activities

- Movie screening activities

- Radio and television activities

- Computer programming, consulting services and other computer-related activities

- Information service activities

- Activities of supporting services for mining.

What is extension of tax and land rent payment deadline in Vietnam?

In Clause 4, Article 4 of Decree 12/2023/ND-CP stipulating extension of tax and land rent payment deadline in 2023 as follows:

4. In case of land rents

Extend payment deadline of 50% of land rents payable in 2023 of enterprises, organizations, households, and individuals under Article 3 hereof leased land by the Government directly under Decision or Contract of competent authority for annual land rent. The extended period shall be 6 months from May 31 of 2023 to November 30, 2023.

This provision also applies to the case where enterprises, organizations, households, or individuals rent land directly from the Government under multiple Decisions and Contracts and conduct various manufacturing, business activities, among which are those mentioned under Clause 1, Clause 2, Clause 3 Article 3 hereof.

Thus, extension of tax and land rent payment deadline in Vietnam in 2023 is 06 months from May 31, 2023 to November 30, 2023.

Best regards!