Conditions for extending land rent payment for 2022 in Vietnam

Nguyen Nhu Mai

10:35, 30/05/2022

The Government continues to extend the payment of land rent, which is the content mentioned in Decree 34/2022/ND-CP dated May 28, 2022 extending the deadline for payment of value-added tax, corporate income tax, and income tax. personal income and land rent in 2022 in Vietnam.

Accordingly, the extension of land rental payment for 2022 in Vietnam is as follows:

Extension of the time limit for paying land rent for 50% of the arising land rent payable in 2022 of enterprises, organizations, households, and individual business households in Vietnam that are the subjects specified in Article 3 of Decree No. 34/2022:

Land is being leased directly 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 the case that enterprises, organizations, households, business households and individuals in Vietnam have many decisions, direct land lease contracts of the State and have many production activities. different business lines, including economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 3 of Decree 34/2022.

Decree 34/2022/ND-CP takes effect from the date of signing to the end of December 31, 2022

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