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DECREE NO. 52/2021/ND-CP DEFERRAL OF VALUE-ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTS IN 2021
DECREE NO. 52/2021/ND-CP DEFERRAL OF VALUE-ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTS IN 2021
It can be seen that Decree 52 is a very appropriate and timely policy of the Government, in order to provide financial support for businesses to reduce some difficulties in the context of the Covid-19 pandemic raging around the world; domestic enterprises are also affected in many aspects.
Decree 52 has strictly regulated each type of tax: for VAT (except VAT paid upon importation of goods), extend the time limit for tax payment for vat amounts payable (including tax amounts allocated to other provincial-level localities where taxpayers are headquartered). , the tax amount paid by each time) of the tax period from March to August (for the case of monthly VAT declaration) and the tax period of the first quarter, quarter II.2021 (for cases of quarterly VAT declaration) of enterprises and organizations.
Accordingly, 5-month extension for VAT amount from March to June and first quarter, second quarter; 4-month extension of VAT amount of July; 3-month extension of the VAT amount of August. The extension period shall be counted from the end of the VAT payment time limit in accordance with the law on tax administration.
For CIT, extend the tax payment time limit for the provisional CIT amount of the first quarter and second quarter of the 2021 CIT period of enterprises and organizations subject to decree 52. The extension period is 3 months from the end of the CIT payment time limit in accordance with the law on tax administration.
In addition, the Decree stipulates the extension of the land rent payment term for the land rent payable in the first period of 2021 of enterprises, organizations, business households and individuals subject to the provisions of Decree 52 which are being directly leased land by the State under decisions or contracts of competent state agencies in the form of land rent payment. annually; the extension period is 6 months from May 31, 2021. In addition, business households and individuals that pay VAT and personal income in 2021 shall be extended no later than December 31, 2021.
This is Decree No. 52/2021/ND-CP deferral of value-added tax, corporate income tax, personal income tax and land rents in 2021. For detailed advice and timely support, please contact:
Gattaca Law Firm
Address: 32 Nguyen Dinh Hoan, Nghia Do, Cau Giay, Ha Noi
Hotline: 0243.204.1777 – 090.17.63.379
Website: gattacalaw.vn
Director – Dr. Lawyer Nguyen Thanh Nam
It can be seen that Decree 52 is a very appropriate and timely policy of the Government, in order to provide financial support for businesses to reduce some difficulties in the context of the Covid-19 pandemic raging around the world; domestic enterprises are also affected in many aspects.
Decree 52 has strictly regulated each type of tax: for VAT (except VAT paid upon importation of goods), extend the time limit for tax payment for vat amounts payable (including tax amounts allocated to other provincial-level localities where taxpayers are headquartered). , the tax amount paid by each time) of the tax period from March to August (for the case of monthly VAT declaration) and the tax period of the first quarter, quarter II.2021 (for cases of quarterly VAT declaration) of enterprises and organizations.
Accordingly, 5-month extension for VAT amount from March to June and first quarter, second quarter; 4-month extension of VAT amount of July; 3-month extension of the VAT amount of August. The extension period shall be counted from the end of the VAT payment time limit in accordance with the law on tax administration.
For CIT, extend the tax payment time limit for the provisional CIT amount of the first quarter and second quarter of the 2021 CIT period of enterprises and organizations subject to decree 52. The extension period is 3 months from the end of the CIT payment time limit in accordance with the law on tax administration.
In addition, the Decree stipulates the extension of the land rent payment term for the land rent payable in the first period of 2021 of enterprises, organizations, business households and individuals subject to the provisions of Decree 52 which are being directly leased land by the State under decisions or contracts of competent state agencies in the form of land rent payment. annually; the extension period is 6 months from May 31, 2021. In addition, business households and individuals that pay VAT and personal income in 2021 shall be extended no later than December 31, 2021.
This is Decree No. 52/2021/ND-CP deferral of value-added tax, corporate income tax, personal income tax and land rents in 2021. For detailed advice and timely support, please contact:
Gattaca Law Firm
Address: 32 Nguyen Dinh Hoan, Nghia Do, Cau Giay, Ha Noi
Hotline: 0243.204.1777 – 090.17.63.379
Website: gattacalaw.vn
Director – Dr. Lawyer Nguyen Thanh Nam
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