The Government issues Decree No. 12/2023/ND-CP dated April 14, 2023, on the extension of deadlines for payment of land rental in 2023.
In particular, the application time for an extension of deadlines for payment of land rental to the end of December 31, 2023. After the extension duration, the tax and land rental payment deadlines shall comply with current regulations.
This Decree provides regulations on the extension of deadlines for payment of value-added tax, enterprise income tax, personal income tax, and land rental. Within that, there are 04 subjects entitled to an extension of tax and land rental payment, including:
- Enterprises, organizations, households, business households, and individuals conducting production activities in the economic sectors: agriculture, forestry, and fisheries; foodstuff production or processing production of wearing apparel; production of products from rubber and plastics.
- Enterprises, organizations, households, business households and individuals conducting business activities in transportation and warehousing; accommodation and catering services; education and training; medical and social assistance activities; real estate business; computer programming, counseling services, and other activities related to computers...
- Enterprises, organizations, households, business households, and individuals engaged in the production of supporting industry products prioritized for development; key mechanical products.
- Small- and micro-sized enterprises.
On the extension of deadlines for tax and land rental payment, Decree 12 prescribes that:
- For value-added tax
- The deadline for payment for the tax period of March 2023: Is October 20, 2023;
- The deadline for payment of value-added tax for the tax period of April 2023 is November 20, 2023;
- The deadline for payment for the tax period of May 2023, June 2023, July 2023, and August 2023 is December 20, 2023;
- The deadline for payment for the tax period of the first quarter of 2023 is October 31, 2023;
- The deadline for payment for the tax period of the second quarter of 2023 is December 31, 2023.
The deadline for payment of enterprise income tax for the tax period of the first and second quarters of 2023: The extended duration is 03 months from the deadline for enterprise income tax payment.
- For value-added tax and personal income tax of business households and business individuals: is 12/30/2023;
For land rental: To extend the deadlines for payment of 50% of the land rental amounts payable in 2023 and the extension duration is 06 months from May 31, 2023, to November 30, 2023.See the full details in Decree No. 12/2023/ND-CP.