In 2022, enterprises shall be further entitled to the deferral of taxes as in 2021, including value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rents.
In which, deferral is granted to VAT incurred during the period from March to August 2022 (for monthly declared VAT) and tax periods of the first quarter (Q1) and second quarter (Q2) of 2022 (for quarterly declared VAT), except VAT during importation. Deferral period shall be 06 months for VAT incurred during the period from March to May, 2022 and Q1 2022; 05 months for VAT incurred during June 2022 and Q2 2022; 04 months for VAT incurred during July 2022; 03 months for VAT incurred during August 2022.
CIT shall be entitled to the deferral period of 03 months with regard to provisional CIT of Q1 and Q2 2022.
Land rents shall be entitled to the deferral period of 06 months (from May 31, 2022 to November 30, 2022) with regard to 50% of annual land rents payable in 2022.
With regard to household businesses, deferral will be granted to VAT and PIT payable in 2022. They shall pay the deferred tax by December 30, 2022.
Notably, the policies on deferral taxes in 2022 shall be only applied to some business lines of manufacture, trading and services regulated at Article 3 of this Decree.
Deferral applications must be submitted not later than September 30, 2022.
This Decree comes into force from the day on which it is signed to the end of December 31, 2022.
|Published||Vietlaw's Newsletter No. 563|