blue-check Policy on deferral of tax payment in 2021

Decree No. 52/2021/ND-CP dated April 19th, 2021 of the Government on deferral of value-added tax, corporate income tax, personal income tax and land rents in 2021
Posted: 20/4/2021 8:41:37 AM | Latest updated: 12/2/2022 2:06:01 PM (GMT+7) | LuatVietnam: 5189 | Vietlaw: 508

In 2021, enterprises, organizations, household businesses, individual businesses shall be further entitled to the policy on deferral of tax payment due to effects of the Covid-19 pandemic.

In comparison with the policy on deferral of tax payment in 2020, there are more sectors and business lines entitled to the policy applied in 2021.

In which, in manufacturing activities, these business lines are added: Publishing; cinematography and production of TV programs, music recording and publishing; extraction of crude oil and natural gas; beverage production; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from precast metals; manufacture of autos and motorcycles; repair, maintenance and installation of machinery and equipment, etc.

In the service sector, these business lines are added: Radio and TV broadcasting; computer programming, counseling services and other computer-related services; information service provision; Mineral extraction auxiliary services.

Taxes to be deferred in 2021 include:

- Value added tax (VAT): VAT incurred during the period from March to August of 2021, the first quarter and second quarter of 2021. In which VAT incurred during the period from March to June of 2021 will be deferred for 05 months; VAT incurred in July of 2021 will be deferred for 04 months; and VAT incurred in August of 2021 will be deferred for 03 months.

- Enterprise income tax (EIT): EIT declared in the first and second quarters of 2021 will be deferred for 03 months.

- Particularly, VAT, EIT incurred by individual businesses: The whole tax amount in 2021 will be deferred to December 30th, 2021

- Land rents: Rents that are due in beginning of 2021 will be deferred for 06 months starting from May 31st, 2021.

This Decree takes effect from the date of its signing.

Ms Phuong Thao (
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Effective Date 19-Apr-2021
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 508

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


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