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RSS
Accordingly, Persons eligible for payment deadline extension of VAT, EIT, PIT, land rental in 2022 includes:
(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 rubber and plastics; 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 enterprise income tax 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.
(4) Small- and micro-sized enterprises shall be determined under the 2017 Law on Support for Small- and Medium-Sized Enterprises and the Decree No. 80/2021/ND-CP.
(5) Credit institutions and foreign bank branches shall take solutions to support clients being enterprises, organizations and individuals affected by Covid-19 pandemic according regulations of the State Bank of Vietnam.
The economic sector or field of an enterprise, organization, household or a business household or individual in (1), (2) and (3) is the sector or field in which such enterprise, organization, household or business household or individual conducts production or business activities and generates revenue in 2021 or 2022.
The Decree No. 34/2022/ND-CP takes effect on May 28, 2022.
