On May 28, 2022, the Govrnment promulgated Decree 34/2022/ND-CP on
extension of deadlines for payment of value-added tax, enterprise income tax,
personal income tax and land rental in 2022.
Accordingly, deferral
is granted to VAT (including VAT distributed to provinces other than the
province in which the taxpayer is headquartered, separately incurred VAT)
incurred during the period from March to August 2022 (for monthly declared VAT)
and tax periods of the first quarter (Q1) and second quarter (Q2) of 2022 (for
quarterly declared VAT) payable by the enterprises and organizations mentioned
in Article 3 of this Decree. Deferral period shall be 06 months for VAT
incurred during the period from March to May, 2022 and Q1 2022; 05 months for
VAT incurred during June 2022 and Q2 2022; 04 months for VAT incurred during
July 2022; 03 months for VAT incurred during August 2022.
Deferral will be
granted to provisional CIT of Q1 and Q2 2022 payable by the enterprises and
organizations specified in Article 3 of this Decree. Deferral period shall be
03 months from the deadline for payment of CIT according to regulations of law
on tax administration.
Deferral will be
granted to VAT and PIT payable by household businesses and individual
businesses operating in the business lines specified in Clause 1, Clause 2 and
Clause 3 of Article 3 of this Decree. Household businesses and individual
businesses shall pay the deferred tax by December 30, 2022.
Deferral shall be
granted to 50% of annual land rents payable in 2022 by enterprises,
organizations, households, household businesses, individuals specified in
Article 3 of this Decree that are directly leasing land from the State under
Decisions or Contracts of competent authorities. Deferral period shall be 06
months from May 31, 2022 to November 30, 2022.
Enterprises, organizations,
households, household businesses and individuals in Vietnam carrying out
manufacture and doing business in the lines of business as prescribed in
Article 3 of Decree No. 34/2022/ND-CP are eligible for tax
deferral in 2022. To be specific:
- Manufacture lines:
+ Agriculture, forestry and
aquaculture;
+ Food production, processing;
textile; garments; manufacture of leather and related products;
+ Manufacture of electronic
products, computers and optical products; manufacture of motor vehicles and
other motorized vehicles; manufacture of furniture;
+ Construction;
+ Drainage and
wastewater treatment.
- Business lines:
+ Transport, warehousing;
accommodation, food and beverage services; education and training; healthcare
and social assistance; real estate business;
+ Employment-related services;
operation of travel agencies, tourism business, auxiliary services relevant to
tour organization and advertising;
+ Audio and video broadcasting;
computer programming, consulting services and other computer-related
activities; information service activities, etc.
This Decree is effective from
May 28, 2022 to the end of December 31, 2022.
For details: 
34_2022_ND-CP.doc
Department of Enterprise Management