To eligible for a tax payment extension, what is the application and procedures for Extension of deadline for payment of Tax and Land Rent in Vietnam for 2023? – Mai Anh (Thai Binh)
Article table of contents
Application form for Extension of deadline for payment of Tax and Land Rent in Vietnam for 2023 (Image from the internet)
1. Application form for Extension of Tax Payment Deadline and Land Rent in Vietnam for 2023
The Application form for Extension of Tax Payment Deadline and Land Rent in Vietnam is issued along with Decree 12/2023/ND-CP.
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Application form for Extension of Tax Payment Deadline and Land Rent in Vietnam |
Some notes when declaring the request for an Extension of Tax Payment Deadline and Land Rent in Vietnam:
- Section I: Taxpayers self-determine according to the provisions of the Law on providing assistance for small and medium-sized enterprises 2017 and Decree 80/2021/ND-CP.
- Section II: Taxpayers self-determine according to the provisions of Decision 27/2018/QD-TTg; Decree 111/2015/ND-CP; Decision 319/QD-TTg.
- The request for extension of tax payment and land rent is sent only once to the directly managing tax office for all tax, land rent arising in the extended tax periods. The submission methods selected by the taxpayer are as follows:
+ Taxpayers submit electronically to the tax authority’s electronic information portal.
+ Taxpayers submit directly to the tax authority or through postal services.
2. Subjects Eligible for Extension of Tax Payment Deadline and Land Rent in Vietnam
Subjects eligible for an Extension of Tax Payment Deadline and Land Rent in Vietnam include:
(1) Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:
- Agriculture, forestry, and fishery;
- Manufacturing and processing of food; textiles; clothing production; leather and related products manufacturing; wood processing and wood, bamboo, and rattan products manufacturing (excluding beds, cabinets, tables, chairs); manufacturing of products from straw, thatch, and other plaiting materials; paper and paper products manufacturing; rubber and plastic products manufacturing; non-metallic mineral products manufacturing; metal production; mechanical processing; metal treatment and coating; electronics, computer and optical products manufacturing; automobile and motor vehicle production; furniture production (beds, cabinets, tables, chairs);
- Construction;
- Publishing activities; cinematography, television program production, sound recording, and music publishing;
- Extraction of crude oil and natural gas (exemption for corporate income taxes on crude oil, condensate, and natural gas collected under agreements and contracts);
- Beverage production; printing and recording media reproduction; coke and refined petroleum product production; chemical and chemical product production; production of fabricated metal products (excluding machinery and equipment); motorcycle and motorbike manufacturing; repair, maintenance, and installation of machinery and equipment;
- Water sewage and waste treatment.
(2) Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:
- Transportation and warehousing; accommodation and food services; education and training; healthcare and social assistance activities; real estate activities;
- Labor and employment services; travel agency activities, tour operations, and related support services for advertising and tour organizing;
- Creative, art, and entertainment activities; library, archive, museum, and other cultural activities; sports activities, amusement, and recreation activities; film projection activities;
- Broadcasting; computer programming, consulting, and related activities; information service activities;
- Mining support services.
| The list of economic sectors in groups 1 and 2 is determined according to Decision 27/2018/QD-TTg. Economic sectors under Appendix I issued with Decision 27/2018/QD-TTg are divided into 5 levels, and the determination of economic sectors is applied as follows: - In case the economic sector named in clauses 1 and 2 of this Article belongs to level 1, the economic sector applies the extension regulation, including all economic sectors of levels 2, 3, 4, 5 of level 1; - In the case of level 2, the economic sector applies the extension regulation, including all economic sectors of levels 3, 4, 5 of level 2; - In the case of level 3, the economic sector applies the extension regulation, including all economic sectors of levels 4, 5 of level 3; - In case of level 4, the economic sector applies the extension regulation, including all economic sectors of level 5 of level 4. |
(3) Enterprises, organizations, households, business households, and individuals producing priority supporting industrial products; key mechanical products.
Priority supporting industrial products are determined according to Decree 111/2015/ND-CP; key mechanical products are determined according to Decision 319/QD-TTg.
(4) Small and micro enterprises are identified according to the provisions of the Law on providing assistance for small and medium-sized enterprises 2017 and Decree 80/2021/ND-CP.
| The economic sectors and fields of enterprises, organizations, households, business households, and individual businesses in groups 1, 2, 3 are those in which enterprises, organizations, households, business households, and individual businesses have production and business activities and generate revenue in 2022 or 2023. |
Nguyen Thi Diem My
