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TAX ALERT - DECREE NO. 34/2022/ND-CP ON EXTENDING THE DEADLINE FOR PAYMENT OF TAXES AND LAND RENTAL FEE IN 2022
The Government has issued Decree No 34 2022 /ND CP dated 28 May 2022 (“Decree 34 on extending the deadline for payment of Value Added Tax (“ Corporate Income Tax (“ Personal Income Tax (“ and land rental fee in 2022 Decree 34 is effective from 28 May 2022 to 31 December 2022.
1. Subject of application : Similar to those under Decree No. 52/2021/ND CP (“Decree 52”) 52”);
2. Extending the deadline for taxes payment:
• For enterprises and organizations: Extending the deadline for payment of VAT and CIT;
• For business households and individuals: Extending the deadline for payment of VAT and PIT;
• Extending the deadline for payment of land rental fee: applicable to 50% of total land rental fee payable in 2022.
3. Extension procedures:
• Taxpayers shall self determine and take responsibility for requesting extension of taxes and land rental fee payment;
• The deadline for submitting the application for extension of tax and land rental fee payment is 30 September 2022; at the latest
• Tax authorities are not required to notify taxpayers of their acceptance of the tax and land rental fee payment extension.
• In case during the extended period the tax authorities have basis to prove that the taxpayer is not eligible for the deferral , they shall send a written notification to the taxpayer of the ineligibility for extension and the taxpayer shall fully pay the taxes, land rental fees and late payment interests that accrue over the elapsed period.
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Hanoi, Vietnam
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Ho Chi Minh City, Vietnam
Tel: +84 28 7101 4555
Fax: +84 28 3910 0750
www.deloitte.com/vn
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