Decree 41/2020/ND-CP Extension of deadlines for payment of VAT, CIT, PIT and land rent (Due to Covid-19)

DECREE

EXPANDING THE TERM OF PAYING TAX AND LAND RENTAL

Pursuant to the Law on Government Organization dated June 19, 6;

Pursuant to the Law on Tax Administration dated June 29, 11;

Pursuant to the November 20, 11 Law amending and supplementing a number of articles of the Law on Tax Administration;

Pursuant to the November 26, 11 Law amending and supplementing a number of articles of the Law on Taxation;

Pursuant to the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 06, 4;

At the proposal of the Minister of Finance;

The Government promulgates a Decree to extend the time limit for paying tax and land rent.

Article 1. Scope

This Decree stipulates the extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rent.

Article 2. Subject of application

This Decree applies to the following subjects:

1. Enterprises, organizations, households and individuals engaged in production activities in the following economic sectors:

a) Agriculture, forestry and fishery;

b) Food production and processing; weaving; production of costumes; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; production of paper and paper products; manufacture products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles; manufacture of beds, cabinets, tables and chairs;

c) Construction.

2. Enterprises, organizations, households and individuals doing business in the following economic sectors:

a) Warehouse transportation; accommodation and catering services; education and training; health and social assistance activities; real estate business;

b) Labor and employment service activities; activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;

c) Creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; cinema activities.

The list of economic sectors mentioned in Clauses 1 and 2 of this Article is determined according to Decision No. 27/2018/QD-TTg dated July 06, 7 of the Prime Minister on promulgating the system of economic sectors in Vietnam.

Economic sub-sectors according to Appendix I issued together with Decision No. 27/2018/QD-TTg include 5 levels and the identification of economic sectors is applied according to the following principles: In case the name of the economic sector is mentioned in Clauses 1 and 2 Clause 1 of this Article belongs to a level 2 industry, the economic sector to which the extension is applied includes all economic sectors of the 3nd, 4rd, 5th, and 1th levels of the level 2 branches; in the case of a level 3 industry, the economic sector to which the extension is applied includes all economic sectors of the 4rd, 5th and 2th levels of the 3nd grade; in the case of a level 4 industry, the economic sector to which the extension is applied includes all economic sectors of the 5th, 3th and 4th levels of the 5rd grade; In the case of a level 4 industry, the economic sector to which the extension is applied includes all economic sectors that fall under the classification XNUMX of the level XNUMX industry.

3. Enterprises, organizations, households and individuals engaged in production of supporting industry products give priority to development; key mechanical products.

Supporting industry products prioritized for development are determined according to Decree No. 111/2015/ND-CP dated November 03, 11 of the Government on the development of supporting industries; Key mechanical products are identified according to Decision No. 2015/QD-TTg dated March 319, 15 of the Prime Minister approving the Strategy for development of Vietnam's mechanical industry to 3, with a vision to 2018.

4. Small and micro enterprises are defined according to the provisions of the Law on Supporting Small and Medium Enterprises No. 04/2017/QH14 and Decree No. 39/2018/ND-CP dated March 11, 3 of the Government regulating detailing a number of articles of the Law on Supporting Small and Medium Enterprises.

5. Credit institutions, foreign bank branches implement solutions to support customers being businesses, organizations and individuals affected by the Covid-19 epidemic in accordance with regulations of the State Bank of Vietnam. The State Bank of Vietnam is responsible for announcing the list of credit institutions, foreign bank branches participating in customer support so that tax administration agencies can extend the time limit for tax payment and land rent according to Decree No. this determination.

The economic sector and field of an enterprise, organization, household or individual business specified in Clauses 1, 2 and 3 of this Article is the industry or field in which the enterprise, organization, household, business individuals having production and business activities and generating revenue in 2019 or 2020.

Article 3. Extension of time limit for paying tax and land rent

1. For value-added tax (except value-added tax at the import stage)

a) Extend the tax payment deadline for the payable value-added tax amount of the tax period of March, April, May and June 3 (for the case of VAT declaration according to month) and the tax period of the first quarter and the second quarter of 4 (for the case of quarterly value-added tax declaration) of the enterprises and organizations mentioned in Article 5 of this Decree. The extension period is 6 months from the end of the time limit for payment of value added tax in accordance with the law on tax administration.

If the taxpayer makes additional declarations of the tax declaration of the extended tax period, resulting in an increase in the amount of value added tax payable and sent to the tax authority before the deadline for tax payment is extended, the tax amount The extension includes the additional tax payable due to additional declaration.

Enterprises and organizations eligible for the extension shall declare and submit monthly and quarterly value-added tax declarations in accordance with current law, but have not yet paid the payable value-added tax amount. born on the declared value-added tax return. The time limit for payment of value added tax of the month and quarter is extended as follows:

The deadline for paying value-added tax of the March 3 tax period is September 2020, 20.

The deadline for paying value-added tax of the March 4 tax period is September 2020, 20.

The deadline for paying value-added tax of the March 5 tax period is September 2020, 20.

The deadline for paying value-added tax of the March 6 tax period is September 2020, 20.

The deadline for paying value added tax of the first quarter of 1 tax period is September 2020, 30.

The deadline for paying value added tax of the first quarter of 2 tax period is September 2020, 30.

b) In case an enterprise or organization mentioned in Article 2 of this Decree has branches or affiliated units, they shall declare value-added tax separately with the tax authority directly managing the branch or affiliated unit. branches and affiliated units are also subject to the extension of payment of value added tax. In case a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 2 of this Decree does not have production and business activities in the economic sector or domain, the extension shall be subject to the extension. branches, affiliated units are not subject to the extension of payment of value added tax.

2. For corporate income tax

a) Extension of the tax payment deadline for the enterprise income tax that is still payable according to the final settlement of the tax period in 2019 and the temporarily paid corporate income tax amount in the first and second quarters of the 1 tax period. Enterprises and organizations that are corporate income tax payers fall into the categories specified in Article 2 of this Decree. The extension period is 2020 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.

In case an enterprise or organization has paid the remaining corporate income tax amount to be paid according to the final settlement of 2019 into the state budget, the enterprise or organization may adjust the amount of corporate income tax already paid to pay it. for other taxes payable. To make adjustments, taxpayers make trace letters (Form C1-11/NS issued together with Circular No. 84/2016/TT-BTC dated June 17, 6 of the Ministry of Finance) enclosed with documents. tax payment or information related to the proposed adjustment to the tax authority.

b) In case an enterprise or organization mentioned in Article 2 of this Decree has branches or affiliated units, they shall declare separate corporate income tax with the tax authority directly managing the branch or affiliated unit. branches and affiliated units are also subject to the extension of corporate income tax payment. In case a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 2 of this Decree does not have production and business activities in the economic sector or domain, the extension shall be subject to the extension. branches and affiliated units are not eligible for extension of corporate income tax payment.

3. For value-added tax, personal income tax of business households and individuals

Extension of the time limit for payment of value added tax and personal income tax for the tax payable in 2020 of business households and individuals operating in the economic sectors and fields mentioned in Clause 1 , Clauses 2 and 3, Article 2 of this Decree. Business households and individuals shall pay the extended tax amount in this Clause by December 31, 12.

4. For land rent

Extension of time limit for payment of land rent for the land rent payable in the first period of 2020 of enterprises, organizations, households and individuals that are the subjects specified in Article 2 of this Decree and are being leased by the State land directly under decisions or contracts of competent state agencies in the form of annual land rental payments. The renewal period is 05 months from May 31, 5.

This provision applies to the case that enterprises, organizations, households and individuals have many decisions, direct land lease contracts of the State and have many different production and business activities, including: economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 2 of this Decree.

5. In case an enterprise, organization, household, or individual business has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1 and 2, Clauses 3 and 5, Article 2 of this Decree: enterprises and organizations are entitled to an extension of the entire payable value-added tax and corporate income tax amounts; Business households and individuals are entitled to a full extension of the payable value-added tax and personal income tax under the guidance in this Decree.

Article 4. Order and procedures for extension

1. Taxpayers eligible for extension shall send a written request for extension of payment of tax and land rent (by electronic or other method) according to the form in the Appendix issued with this Decree to the tax authority. direct management once for all tax periods and the land rent is extended together with the time of submitting monthly (or quarterly) tax declaration dossiers in accordance with the law on tax administration. In case the application for extension of tax and land rent payment is not submitted at the same time as the submission of the monthly (or quarterly) tax return, the deadline for submission is July 30, 7, the tax administration agency is still extend the payment of taxes and land rents of the arising periods which are extended before the time of submitting the application for extension.

In case taxpayers are leased land by the State in many different localities, tax agencies directly managing taxpayers shall make copies of applications for extension of land tax payment and land rent to tax offices where exist. rented land.

2. Taxpayers self-determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree. If the taxpayer sends a written request for extension of payment of tax and land rent to the tax office after July 30, 7, the deadline for payment of tax and land rent shall not be extended according to the provisions of this Decree.

3. Tax authorities are not required to notify taxpayers of their acceptance of the extension of tax payment and land rent. In case during the extension period, the tax authority has grounds to determine that the taxpayer is not subject to the extension, the tax authority shall notify in writing the taxpayer of the termination of the extension and the taxpayer must pay in full. the amount of tax, land rent and late payment interest during the extended period shall be transferred to the state budget. If, after the extension period expires, the tax authority discovers through inspection and examination that the taxpayer is not eligible for the extension to pay tax and land rent according to the provisions of this Decree, the taxpayer must pay The outstanding tax amounts, fines and late payment interest shall be re-determined by tax authorities into the state budget.

4. During the tax payment extension period, based on the written request for extension of tax payment and land rent, the tax agency will not charge late payment interest for the extended tax and land rent (including The application for extension shall be sent to the tax authority after the monthly (or quarterly) tax return is submitted no later than July 30, 7.

Article 5. Implementation organization and implementation effect

1. This Decree takes effect from the date of signing.

2. The Ministry of Finance is responsible for directing, organizing the implementation and handling problems arising during the implementation of this Decree.

3. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and centrally-run cities and enterprises, organizations, households and individuals that have concerned shall be responsible for the implementation of this Decree.

APPENDIX

(Attached to the Decree No. XNXX / 41 / ND-CP dated 2020 month 08X year 4 of the Government)

SOCIAL REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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APPLICATION FOR EXTENSION OF PAYMENT OF TAX AND LAND RENTAL

To: Tax Authority…………………….

[01] Taxpayer's name: ……………………………………………………..

[03] Address: ………………………………………………………………………………………………..

[04] Phone number: ……………………………………………………

[05] Name of tax agent (if any): ………………………………………………………………………………………………..

[07] Taxes proposed for extension:

a) VAT of enterprises and organizations

b) CIT of enterprises and organizations

c) VAT and personal income tax of business households and individuals

d) Land rent (specify the detailed address of each leased land area subject to land rent extension)

– Land for rent 1: …………..

– Land for rent 2: …………..

....

[08] In case of extension:

I. Small and micro enterprises

□ a) Small business:

□ b) Micro enterprises:

II. Enterprises, organizations, households and individuals doing business in the following fields:

□ a) Agriculture, forestry and fishery;

□ b) Food production and processing; □ c) Weaving; □ d) Manufacture of clothing; □ e) Manufacture of leather and related products; □ f) Wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; □ g) Manufacture of paper and paper products; □ h) Manufacture of products from rubber and plastic; □ i) Manufacture of other non-metallic mineral products; □ j) Metal production; □ k) Mechanical processing; metal treatment and coating; □ l) Manufacture of electronic products, computers and optical products; □ m) Manufacture of automobiles and other motor vehicles; □ n) Manufacture of beds, cabinets, tables and chairs;

□ p) Construction;

□ q) Transportation and warehousing; □ r) Accommodation and catering services; □ s) Education and training; □ t) Health care and social assistance activities; □ u) Real estate business; □ v) Labor and employment service activities; □ w) Activities of travel agencies, tour businesses and supporting services, related to the promotion and organization of tours;

□ x) Creative, artistic and entertainment activities; □ y) Activities of libraries, archives, museums and other cultural activities; □ z) Sports and entertainment activities;

□ a1) Film screening activities;

□ b1) Producing industrial support products prioritized for development;

□ c1) Producing key mechanical products;

□ d1) Credit institutions, foreign bank branches;

I certify that the above declared contents are correct and take responsibility before law for the declared information; I commit to pay the full tax amount according to the extended tax payment deadline.

Note:

– Section I: Self-determined taxpayers according to regulations determined under the Law on Supporting Small and Medium Enterprises No. 04/2017/QH14 and Decree No. 39/2018/ND-CP dated March 11, 3 of the Government. The Government shall detail a number of articles of the Law on Supporting Small and Medium Enterprises.

– Section II: taxpayers self-identify according to the Prime Minister's Decision No. 27/2018/QD-TTg dated July 06, 7; Decree No. 2018/111/ND-CP dated November 2015, 3 of the Government; Decision No. 11/QD-TTg dated March 2015, 319 of the Prime Minister. Credit institutions, foreign bank branches shall determine themselves according to the list published by the State bank of Vietnam.

– The written request for extension of tax and land rent payment is only sent once to the tax agency directly managing for all periods of the tax and land rent being extended. The method of payment taxpayers choose is as follows:

+ Taxpayers who pay electronically send to the portal of the tax authority.

+ Taxpayers pay directly to tax offices or by post.