Vietnam: To continue to extend the deadline for paying tax and land rent in 2021

Vietnam: To continue to extend the deadline for paying tax and land rent in 2021
Nguyễn Trinh

Recently, the Government of Vietnam issued Decree 52/2021/ND-CP on extending the deadline for paying value-added tax, corporate income tax, personal income tax, and land rent in 2021.

The subjects specified in Article 2 of Decree 52/2021/ND-CP are entitled to an extension of time limit for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent in Vietnam, specifically as follows:

  • VAT incurred by the enterprises and organizations mentioned in Article 2 of this Decree during the period from March to August of 2021 , the first and second quarter of 2021 is eligible for deferral. VAT incurred during the period from March to June of 2021, the first quarter and second quarter of 2021 will be deferred for 05 months; VAT incurred during July of 2021 will be deferred for 04 months;
  • The time limit for tax payment extension for the temporarily paid CIT amount of the first quarter and the second quarter of the 2021 CIT calculation period of enterprises and organizations is 03 months from the end of the CIT payment deadline as prescribed by Vietnam's law on tax administration;


  • The extension of time for land rent extension for the amount of land rent paid in the first period of 2021 to enterprises, organizations, households, and individuals in Vietnam directly leased by the State under a decision or contract of a competent state agency rights in the form of an annual land rent payment for 6 months from May 31, 2021.

See Vietnam's Decree 52/2021/ND-CP takes effect from April 19, 2021, for more information.




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