HANOI DEPARTMENT OF JUSTICE
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On June 17, 2024, the Government issued Decree No. 64/2024/NĐ-CP, extending the deadline for value-added tax, corporate income tax, personal income tax, and land rental payments in 2024. The decree includes revisions regarding eligible entities for tax and land rental payment extensions.

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Eligible Entities for Tax and Land Rental Payment Deadline Extension according to Decree No. 64/2024/NĐ-CP

Picture 1. Eligible Entities for Tax and Land Rental Payment Deadline Extension Under Decree No. 64/2024/NĐ-CP_Hotline: 0972118764  

Accordingly, Decree 64/3034/NĐ-CP stipulates the extension of tax and land rental payment deadlines as follows:

1. Eligible entities include:

  • Businesses, organizations, households, business households, and individuals engaged in production activities in sectors such as agriculture, forestry, aquaculture; manufacturing sectors such as food; textiles, leather, and related products; wood processing and products thereof, paper and products from paper, rubber and plastic; non-metallic minerals and metal production...;
  • Construction; publishing activities, film production, television program production, recording and music; crude oil and natural gas extraction; wastewater treatment…
  • Businesses, organizations, households, business households, and individuals engaged in service activities such as: warehousing and transportation services; accommodation and food services; education and training; health care and social assistance; real estate business; labor and employment; tourism activities and related support services; creation, arts and entertainment, sports, recreational activities; broadcasting, television; computer programming, information services; support services for mining... also belong to the eligible entities for tax extension.
  • Small and micro-sized enterprises (as defined by the Law on Support for Small and Medium-sized Enterprises in 2017 and Decree No. 80/2021/NĐ-CP dated August 26, 2021 of the Government).
  • The economic sectors and fields of businesses, organizations, households, business households, and individuals engaged in business are eligible for tax extension, which are sectors and fields where businesses, organizations, households, business households, and individuals engaged in business have production, business activities, and revenue generated in 2023 or 2024.

2. Specific deadlines:

  • For value-added tax (excluding import value-added tax), the deadline for submitting value-added tax for the tax period from May to September 2024 (for monthly value-added tax declaration cases) and the tax periods of Q2, Q3 of 2024 (for quarterly value-added tax declaration cases) of eligible entities mentioned above.
  • For corporate income tax, the deadline extension applies to the provisional corporate income tax for Q2 tax periods of 2024, with an extension period of 3 months from the end date of the corporate income tax payment deadline as prescribed by law.
  • For personal income tax, household business income tax, individual business income tax, the deadline for submitting personal income tax, household business income tax, individual business income tax for the tax amounts arising in 2024 is extended until December 30, 2024.
  • For land rental payments, the Government extends the deadline for paying 50% of the land rental amounts due in 2024 by businesses, organizations, households, and individuals directly leased land by the State under decisions or contracts of competent state agencies, in the form of annual land rental payments. The extension period is 2 months from October 31, 2024.

Therefore, extending the deadline for tax and land rental payments helps businesses facing difficulties in meeting deadlines to prepare financially and ensure the accuracy of tax payments.

Decree No. 64/2024/NĐ-CP is effective from June 17, 2024, until December 31, 2024. After the extension period under this Decree, tax and land rental payments will be made according to current regulations.

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