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