Vietnamese
On May 28, 2022. The Government issues the Decree No. 34/2022/ND-CP on extension of deadlines for payment of value-added tax (VAT), enterprise income tax (EIT), personal income tax (PIT) and land rental in 2022.
In accordance with the Article 5 of the Decree 34, persons eligible for payment deadline extension of VAT, EIT, PIT, land rental in 2022 shall submit to the managing tax office
A taxpayer directly declaring and paying tax to the tax office that is entitled to payment extension, in the tax periods eligible for extension of payment deadlines when submitting monthly (or quarterly) tax declaration dossiers in accordance with the law on tax administration.
A taxpayer can send request by electronic means or hand-delivering or sending paper request by post.
In case a taxpayer does not submit a request for extension of deadlines for tax and land rental payment and the monthly (or quarterly) tax declaration dossier at the same time, such request shall be submitted no later than September 30, 2022, if the submission is made before September 30, 2022, the tax administration office shall still extend the deadlines for payment of tax and land rental of the periods preceding the time of submission of the request for payment deadline extension.
For a taxpayer that has tax and land rental amounts eligible for extension of payment deadlines in many localities which are managed by different tax offices, its/his/her managing tax office shall transmit information of the request for extension of deadlines for tax and land rental payment to the relevant tax offices.
If a taxpayer submits a request for extension of deadlines for tax and land rental payment to a tax office after September 30, 2022, it/he/she will not be entitled to extension of deadlines for tax and land rental payment in accordance with this Decree.
