Decree 52/2021/ND-CP extending the deadline for payment of VAT, CIT, PIT and land rent in 2021 (Due to Covid-19)

DECREE

Extension of the deadline for paying VAT, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTAL IN 2021

Pursuant to the June 19, 6 Law on Government Organization; The Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Organization of Local Government dated November 2015, 22;

Pursuant to the Law on Tax Administration dated June 13, 6;

At the proposal of the Minister of Finance;

The Government promulgates a Decree extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2021.

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, business 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;

d) Publishing activities; cinematographic activities, television program production, sound recording and music publishing;

dd) Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts);

e) Manufacture of beverages; print, copy records of all kinds; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); manufacture of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment;

g) Drainage and wastewater treatment.

2. Enterprises, organizations, business households and individuals conducting 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; movie screening activities;

d) Radio and television activities; computer programming, consulting services and other computer-related activities; information service activities;

d) Mining support service 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, business households and individuals engaged in the 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 economic sector and field of an enterprise, organization, business household or business individual specified in Clauses 1, 2 and 3 of this Article is the industry or field in which the enterprise, organization, or household business, business individuals having production and business activities and generating revenue in 2020 or 2021.

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) Extension of the tax payment deadline for the amount of value added tax payable (including the tax amount allocated to other provinces at the provincial level where the taxpayer is headquartered, the tax amount to be paid each time). incurred) of the tax period from March to August 3 (for the case of monthly value-added tax declaration) and the first quarter and second quarter of 8 (for the case of value-added tax declaration). quarterly value added) of enterprises and organizations mentioned in Article 2021 of this Decree. The extension period is 1 months for the value-added tax amount from March to June 2 and the first quarter, the second quarter of 2021, the extension period is 2 months for the value-added tax amount of July. in 05, the extension period is 3 months for the value added tax amount of August 6. The extension time at this point is calculated from the end of the time limit for paying value added tax as prescribed by law. tax administration law.

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 tax period of March 3 is September 2021, 20.

– The deadline for paying value added tax of the tax period of March 4 is September 2021, 20.

– The deadline for paying value added tax of the tax period of March 5 is September 2021, 20.

– The deadline for paying value added tax of the tax period of March 6 is September 2021, 20.

– The deadline for paying value added tax of the tax period of March 7 is September 2021, 20.

– The deadline for paying value added tax of the tax period of March 8 is September 2021, 20.

– The deadline for paying value-added tax of the tax period of the first quarter of 1 is September 2021, 30.

– The deadline for paying value-added tax of the tax period of the first quarter of 2 is September 2021, 31.

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 temporarily paid corporate income tax amount of the first quarter and the second quarter of the corporate income tax period of 1 of enterprises and organizations specified in Article 2 of the Decree. this. The extension is 2021 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.

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 time limit for payment of value added tax and personal income tax for the amount of tax payable in 2021 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 the time limit for payment of land rent for the land rent payable in the first period of 2021 of enterprises, organizations, business households and individuals that are the subjects specified in Article 2 of this Decree and are being leased by the State. land directly under a decision or contract of a competent state agency in the form of annual land rental payment. The renewal period is 06 months from May 31, 5.

This regulation applies to the case that enterprises, organizations, business 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 or business organization has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 2. This Decree may extend the entire amount of value added tax and payable corporate income tax according to the guidance in this Decree.

6. In case the last day of the extended tax payment deadline coincides with a holiday as prescribed, the last day of the time limit is counted as the next working day of that rest day.

Article 4. Order and procedures for extension

1. Taxpayers who directly declare and pay tax with tax authorities eligible for the extension shall send a written request for extension of payment of tax and land rent for the first time or for replacement when detecting errors (by electronic means). death; send a paper copy directly to the tax office or send it via postal service) according to the form in the Appendix issued with this Decree to the tax authority directly managing once for all tax periods. and the land rent is extended together with the time of submitting the monthly (or quarterly) tax return in accordance with the law on tax administration. In case the application for extension of tax payment and land rent 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 authority 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 have extended amounts under different management tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting information and sending the request for extension of tax payment and rent payment. land for the relevant tax authority.

In order to have the tax and land rent extended as prescribed in this Decree, the taxpayer must fully pay the tax and land rent which has been extended according to the provisions of Decree No. 41/2020/ND - CP and corresponding late payment interest (if any) to the state budget before July 30, 7.

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 send a written notice to the taxpayer of the non-renewal and the taxpayer must pay in full. the amount of tax, land rent and late payment interest during the extension period shall be transferred to the state budget. In case after the extension time expires, through inspection and examination, the tax authority discovers 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. Late payment interest will not be charged for the extended tax or land rent amount within the extended payment time limit (including the case where the application for extension is sent to the tax authority after the application is submitted). tax returns and in case the competent authority examines and determines that the extended taxpayer has the additional tax amount of the extended tax periods).

5. Investors of capital construction works and work items with state budget capital, payments from state budget sources for capital construction works of capital-funded projects If ODA is subject to value added tax when carrying out payment procedures with the State Treasury, it must be enclosed with a notice that the tax authority has received the application for extension or the written request for extension with certification that it has been sent to the tax authority. of the contractor performing the work. The State Treasury shall base itself on the dossier sent by the investor to not yet deduct value added tax during the extension period. At the end of the extension, the contractor must fully pay the extended tax amount at the tax authority as prescribed.

6. Tax authorities have not taken the coercive measures specified at Points d, dd, e, g, Clause 1, Article 125 of the Law on Tax Administration No. 38/2019/QH14 for the tax arrears of taxpayers who are entitled extended according to the provisions of this Decree, the time limit for enforcement shall be from the date of promulgation of the Decree to December 31, 12.

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 State Bank of Vietnam is responsible for announcing the list of credit institutions and foreign bank branches participating in customer support so that tax administration agencies can extend the time limit for paying tax and land rent. as prescribed in Clause 5, Article 2 of this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairmen of People's Committees of provinces and centrally run cities and enterprises, organizations, business households and individuals having concerned shall be responsible for the implementation of this Decree.

APPENDIX

(Attached to the Decree No. XNXX / 52 / ND-CP dated 2021 month 19X 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 TAX

□ First time Replace

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) Value added tax of enterprises and organizations

□ b) Corporate income tax of enterprises and organizations

□ c) Value added tax and personal income tax of business households and individuals

d) Land rent (specify details 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 SMALL BUSINESSES

□ 1. Small business:

□ 2. Micro enterprises:

II. ENTERPRISE, ORGANIZATION, BUSINESS HOUSEHOLD, INDIVIDUAL ACTIVE IN THE FIELDS:

□ 1. Agriculture, forestry and fishery;

□ 2. Food production and processing; □ 3. Weaving; □ 4. Manufacture of costumes; □ 5. Manufacture of leather and related products; □ 6. 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; □ 7. Manufacture of paper and paper products; □ 8. Producing products from rubber and plastic; □ 9. Manufacture of other non-metallic mineral products; □ 10. Metal production; □ 11. Mechanical processing; metal treatment and coating; □ 12. Manufacture of electronic, computer and optical products; □ 13. Manufacture of automobiles and other motor vehicles; □ 14. Manufacture of beds, cabinets, tables and chairs;

□ 15. Construction;

□ 16. Transportation and warehousing; □ 17. Accommodation and catering services; □ 18. Education and training; □ 19. Health and social assistance activities; □ 20. Real estate business; □ 21. Labor and employment service activities; □ 22. Activities of travel agencies, tour business and support services, related to tour promotion and organization;

□ 23. Creative, artistic and entertainment activities; □ 24. Activities of libraries, archives, museums and other cultural activities; □ 25. Sports and entertainment activities;

□ 26. Film screening activities;

□ 27. Producing industrial support products prioritized for development;

□ 28. Producing key mechanical products;

□ 29. Credit institutions, foreign bank branches;

□ 30. Publishing activities; □ 31. Cinematographic activities, television program production, sound recording and music publishing;

□ 32. Radio and television activities;

□ 33. Computer programming, consulting services and other computer-related activities; □ 34. Information service activities;

□ 35. Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts);

□ 36. Mining support service activities;

□ 37. Beverage production;

□ 38. Printing and copying records of all kinds;

□ 39. Production of coke, refined petroleum products;

□ 40. Manufacture of chemicals and chemical products;

□ 41. Manufacture of products from prefabricated metal (except for machinery and equipment);

□ 42. Manufacture of motorcycles and mopeds;

□ 43. Repair, maintenance and installation of machinery and equipment;

□ 44. Drainage and wastewater treatment.

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 by the extended tax payment deadline.

Note:

– Section I: Self-determined taxpayers 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 detailing a number of articles of the Law on Supporting Small and Medium Enterprises.

– Section II: Self-determined taxpayers according to the provisions of Decision No. 27/2018/QD-TTg dated July 06, 7 of the Prime Minister; Decree No. 2018/111/ND-CP dated November 2015, 03 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 authorities or via postal service.