blue-check Application for deferral of tax payment must be submitted before July 31st, 2021

Telex No. 05/CD-TCT dated April 20th, 2021 of the General Department of Taxation regarding implementation of the Government's Decree No. 52/2021/ND-CP on deferral of time limits for payments of added value tax (VAT), enterprise income tax (EIT), personal income tax (PIT) and land rent in 2021
Posted: 22/4/2021 7:16:15 AM | Latest updated: 26/4/2021 6:35:03 AM (GMT+7) | LuatVietnam: 5190 | Vietlaw: 505

The General Department of Taxation notes that the deferred time limits for payments of taxes incurred in 2021 given to enterprises, organizations, business households, business individuals negatively affected by Covid-19 pandemic shall be as follows:

- VAT: may be deferred for 05 months with regard to VAT incurred from March to June of 2021 and first and second quarter of 2021; for 04 months with regard to VAT incurred in July, 2021 and for 03 months with regard to VAT incurred in August, 2021;

- EIT: may be deferred for 03 months with regard to EIT declared in the first and second quarters of 2021;

- Land rent: may be deferred for 06 months with regard to land rents that are due in beginning of 2021;

- VAT and PIT incurred by business households, business individuals in 2021: shall be deferred to December 31st, 2021;

The application for deferral for all payments of taxes deferred shall be submitted together with the tax declaration and must be submitted before July 31st, 2021.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 505

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Ân hạn thuế 2021Cập nhật đến: 12-Nov-2021


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