In order to support the recovery of businesses, organizations, households, business households and individuals after the Covid-19 pandemic. On May 28, 2022, the Government issued Decree No. 34/2022/ND-CP on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), income tax (PIT) and land rent in 2022. This Decree takes effect from May 28, 2022 to the end of December 31, 2022.

I. Subjects eligible for extension
The following subjects will enjoy the policy of extending the deadline for payment of value added tax, corporate income tax, personal income tax and land rent in 2022:
1 Enterprises, organizations, households, business households and individuals engaged in production activities in the following economic sectors:
a) Agriculture, forestry and fishery;
b) Food production and processing; weaving; production of costumes; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; production of paper and paper products; manufacture products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles; manufacture beds, cabinets, tables and chairs;
c) Construction;
d) Publishing activities; cinematographic activities, television program production, sound recording and music publishing;
e) Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts);
f) Manufacture of beverages; print, copy records of all kinds; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); manufacture of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment;
g) Drainage and wastewater treatment.

2. Enterprises, organizations, households, business households and individuals doing business in the following economic sectors:
a) Transportation and warehousing; accommodation and catering services; education and training; health and social assistance activities; real estate business;
b) Labor and employment service activities; activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;
c) Creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;
d) Radio and television activities; computer programming, consulting services and other computer-related activities; information service activities;
e) Mining support service activities.
3. Enterprises, organizations, households, business households and individuals engaged in production of supporting industry products are prioritized for development; key mechanical products.
a) Supporting industry products prioritized for development are identified in the List of supporting industry products prioritized for development (issued together with Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government). Government);
b) Key mechanical products are identified in the List of key mechanical products for the period from 2017 to 2025 (Attached to Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister). ).
Note: The economic sectors and fields of enterprises, organizations, households, business households and individuals specified at Points 1, 2 and 3 above are the sectors and fields in which the enterprise, organization or household business households, business households and individuals that have production and business activities and generate revenue in 2021 or 2022.
4. Small and micro enterprises are defined in accordance with the Law on Small Business Support. and the Government’s Decree No. 80/2021/ND-CP dated August 26, 2021 detailing a number of articles of the Law on Supporting Small and Medium Enterprises.
According to Article 5 of Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government, the criteria for determining small and medium enterprises are as follows:
a) Micro enterprises:
– Micro enterprises in the fields of agriculture, forestry and fishery; The industry and construction sector employs an average of no more than 10 employees a year participating in social insurance and the total annual revenue is not more than 3 billion VND or the total capital of the year is not more than 3 billion VND.
– Microenterprises in the field of commerce and services employing an average of no more than 10 people participating in social insurance per year and the total annual revenue is not more than 10 billion VND or the total capital of the year is not more than 10 billion VND. 3 billion dong.
b) Small business
– Small businesses in the fields of agriculture, forestry and fishery; the industry and construction sector employs an average of not more than 100 employees annually participating in social insurance and has a total annual revenue of not more than VND 50 billion or a year’s total capital of not more than VND 20 billion, but not more than VND 20 billion. must be micro enterprises as prescribed in Clause 1, Article 5 of Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government.
– Small enterprises in the field of commerce and services employing employees with an average annual social insurance participation of no more than 50 people and a total annual turnover of not more than VND 100 billion or a year’s total capital of not more than 50 billion, but not a micro-enterprise as prescribed in Clause 1, Article 5 of Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government.
c) Medium enterprises
– Medium enterprises in the fields of agriculture, forestry and fishery; the industry and construction sector employs an average of not more than 200 employees participating in social insurance per year and the total annual revenue is not more than VND 200 billion or the total capital of the year is not more than VND 100 billion, but not more than VND 100 billion. must be micro enterprises, small enterprises as prescribed in Clauses 1 and 2, Article 5 of Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government.
– A medium-sized enterprise in the field of commerce and services employs an average of no more than 100 people with annual social insurance contributions and the total annual revenue is not more than 300 billion VND or the year’s total capital is not more than 100 billion, but not micro enterprises, small enterprises as prescribed in Clauses 1 and 2, Article 5 of Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government.
5. Credit institutions, foreign bank branches implement solutions to support customers being businesses, organizations and individuals affected by the Covid-19 epidemic in accordance with regulations of the State Bank of Vietnam.

II. Time limit for tax payment extension
1. For value-added tax (except value-added tax at the stage of importation)
a) Extension of time limit for tax payment for the arising value-added tax payable (including the tax amount allocated to other provinces at the provincial level where the taxpayer is headquartered, the tax amount to be paid each time it is incurred) of the tax period from March to August 2022 (for the case of VAT declaration). monthly value added tax) and the tax period of the first quarter, the second quarter of 2022 (for the case of quarterly VAT declaration) of the enterprises and organizations mentioned in Article 3 of this Decree.
The extension period is 06 months for the value added tax amount from March to May 2022 and the first quarter of 2022, the extension period is 05 months for the value added tax amount of June 2022 and the second quarter of 2022, the extension period is 04 months for the value-added tax amount of July 2022, the extension time is 03 months for the value-added tax amount of August 2022. The deadline at this point is counted from the end of the time limit for payment of value added tax in accordance with the law on tax administration.
In case the taxpayer makes additional declarations to the tax declaration dossier of the extended tax period, leading to an increase in the payable value-added tax amount and sending it to the tax authority before the extended tax payment time limit expires, the tax amount extended, including the additional tax payable due to the additional declaration.
Enterprises and organizations eligible for the extension shall declare and submit monthly and quarterly value-added tax declarations in accordance with current law, but have not yet paid the payable value-added tax amount. born on the declared value-added tax return. The deadline for monthly and quarterly value-added tax payment is extended as follows:
– The deadline for value-added tax payment of the March 2022 tax period is October 20, 2022 at the latest.
– Tax payment deadline the added value of the April 2022 tax period is no later than November 20, 2022.
– The deadline for value added tax payment of the May 2022 tax period is December 20, 2022 at the latest
. – The deadline for paying value added tax of the June 2022 tax period is December 20, 2022 at the latest.
– The deadline for paying value-added tax of the July 2022 tax period is December 20,
2022 at the latest. 12, 2022.
– The deadline for paying value added tax of the first quarter of 2022 tax period is October 30, 2022. – The latest
for value added tax payment of the second quarter of 2022 tax period is December 31, 2022.
b) In case an enterprise or organization mentioned in Article 3 of Decree No. 34/2022/ND-CP has branches and affiliated units, they shall make separate declaration of value added tax with the tax authority directly managing them. of branches and affiliated units, branches and affiliated units are also subject to the extension of payment of value added tax. In case a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 3 of Decree No. 34/2022/ND-CP does not have production and business activities in the economic sector. , if the field is extended, branches and affiliated units are not eligible for the extension to pay value added tax.

2. For corporate income tax
a) Extension of the tax payment deadline for the temporarily paid corporate income tax amount of the first quarter and second quarter of the corporate income tax period in 2022 of enterprises and organizations that are subject to tax payment. subject is specified in Article 3 of Decree No. 34/2022/ND-CP. The extension is 03 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.

b) In case an enterprise or organization mentioned in Article 3 of Decree No. 34/2022/ND-CP has branches and affiliated units, it shall declare separate corporate income tax with the tax authority directly managing it. of branches and affiliated units, branches and affiliated units are also eligible for the extension of corporate income tax payment. In case a branch or affiliated unit of an enterprise or organization mentioned in Clauses 1, 2 and 3, Article 3 of Decree No. 34/2022/ND-CP does not have production and business activities in the economic sector. , if the field is extended, branches and affiliated units are not subject to the extension of corporate income tax payment.

3. For value-added tax, personal income tax of business households and individuals
Extension of time limit for payment of value-added tax and personal income tax for payable tax amounts arising in the year 2022 of business households and individuals operating in the economic sectors and fields mentioned in Clauses 1, 2 and 3, Article 3 of Decree No. 34/2022/ND-CP.
Business households and individuals shall pay the extended tax amount in this Clause by December 30, 2022.

4. For land rent
Extension of the time limit for land rent payment for 50% of the arising land rent payable in 2022 of enterprises, organizations, households, and individual business households that are subject to regulations According to Article 3 of Decree No. 34/2022/ND-CP, land is being leased directly by the State under a decision or contract of a competent state agency in the form of annual land rental payment.
The extension period is 06 months from May 31, 2022 to November 30, 2022.
This regulation applies to enterprises, organizations, households, business households and individuals that have many decisions, direct land lease contracts of the State and many other business and production activities. including economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 3 of Decree No. 34/2022/ND-CP.
Note: In case an enterprise, organization, business household or business individual has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1, 2 and 3. and Clause 5, Article 3 of Decree No. 34/2022/ND-CP, enterprises and organizations are entitled to an extension of the entire payable value-added tax and corporate income tax amounts; Business households and individuals are entitled to an extension of the entire payable value-added tax and personal income tax under the guidance in Decree No. 34/2022/ND-CP.

Lawyer Phi Manh Hung  – Hung Phi Law Firm. Email: hung@hungphi.vn