Guiding the extension of deadlines for taxes and land rental payments in 2022

1. Persons eligible for payment deadline extension for tax and land rental payment

Persons eligible for payment deadline extension of VAT, EIT, PIT and land rental in 2022 is prescribed at the Article 3 of the Decree 34/2022 as follows:

(1) Enterprises, organizations, households, business households and individuals conducting production activities in the following economic sectors:

- Agriculture, forestry and fisheries; Foodstuff production or processing; textiles; production of wearing apparel; production of leather and related products; wood processing and production of wood products, bamboo or neohouzeaua (except beds, wardrobes, tables and chairs); production of products from straw, thatch and plaiting materials; production of paper and paper products;

- Production of products from other nonmetallic minerals; metal production; mechanical processing; metal treatment and coating; manufacture of electronic products, computers and optical products; manufacture of automobiles and other motorized vehicles; production of beds, wardrobes, tables and chairs;

- Construction; publication activities; cinematographic activities, production of television programs, recording music and publishing music;

Exploitation of crude oil and natural gas (not to extend the time limits for EIT payment for crude oil, condensate and natural gas collected according to an agreement or contract);

- Manufacture of beverages; printing, copying records of all kinds; production of coke coal, refined petroleum products; production of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); motorbike and motorcycle manufacture; repair, maintenance and installation of machines and equipment;

- Drainage and treatment of wastewater.

(2) Enterprises, organizations, households, business households and individuals conducting business activities in the following economic sectors:

- Transportation and warehousing; accommodation and catering services; education and training; medical and social assistance activities; real estate business;

- Labor and employment services; travel agency and tour operation and auxiliary services related to tour promotion and organization;

- Creation, art and recreation; library operations, archives, museums and other cultural activities; sports, entertainment and recreation; cinema;

- Radio and television; computer programming, consulting services and other activities related to computers; information service activities;

- Services supporting mineral exploitation.

(3) Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products prioritized for development; key mechanical products, defined in accordance with the Decree No. 111/2015/ND-CP and the Decision No. 319/QD-TTg dated March 15, 2018.

(4) Small- and micro-sized enterprises shall be determined under the 2017 Law on Support for Small- and Medium-Sized Enterprises and the Government’s Decree No. 80/2021/ND-CP.

(5) Credit institutions and foreign bank branches shall take solutions to support clients affected by Covid-19 pandemic according regulations of the State Bank of Vietnam.

Note:

The list of economic industries under the case (1), (2) is determined in accordance with the Decision No. 27/2018/QD-TTg.

The economic sector or field of an enterprise, organization, household or a business household or individual prescribed in (1), (2) and (3) ois the sector or field in which conducts production or business activities and generates revenue in 2021 or 2022.

2. Extension duration of deadlines for tax and land rental payment

Pursuant to the regulations prescribed at Article 4, the Decree 34, the extension duration of deadlines for tax and land rental payment is as follows:

2.1. For VAT (Except for VAT in import)

To extend the deadlines for payment of the payable VAT amount of the tax periods of March, April, May, June, July and August 2022 (in case of making monthly VAT declaration) and the tax periods of first and second quarters of 2022 (in case of making quarterly value-added tax declaration)

The extension duration is:

- 06 months for the VAT mount of March, April and May 2022 and Quarter I of 2022;

- 05 months for the VAT mount of June 2022 and Quarter II of 2022;

- 04 months for the VAT mount of July 2022;

- 03 months for the VAT mount of August 2022;

The extension duration is calculated from the deadline for VAT payment prescribed by the law on tax administration.

Objectives are entitled to extension of tax payment deadlines shall make and submit monthly or quarterly VAT declarations but are not required to pay the payable VAT amounts stated in the VAT declarations already filled in. The duration for payment of the payable VAT of month and quarter is as follows:

Tax period	Deadline for payment
March	Before October 20, 2022
April	Before November 20, 2022
May, June, July	Before December 20, 2022
Quarter I	Before October 30, 2022
Quarter II	Before December 31, 2022