​      On April 14, 2023, the Government promulgated Decree No.12/2023/ND-CP on extending payment deadline of vat, corporate income tax, personal income tax, and land rent for 2023.

1. In case of VAT tax

Enterprises and organizations eligible for extension shall declare and submit monthly, quarterly tax return in accordance with applicable laws and are not yet required to pay VAT payables on the filed tax return. Extended payment deadline of monthly, quarterly VAT shall be as follows:

Extended payment deadline of VAT period of March of 2023 shall be October 20 of 2023.

Extended payment deadline of VAT period of April of 2023 shall be November 20 of 2023.

Extended payment deadline of VAT period of May of 2023 shall be December 20 of 2023.

Extended payment deadline of VAT period of June of 2023 shall be December 20 of 2023.

Extended payment deadline of VAT period of July of 2023 shall be December 20 of 2023.

Extended payment deadline of VAT period of August of 2023 shall be December 20 of 2023.

Extended payment deadline of VAT period of the first Quarter of 2023 shall be October 31 of 2023.

Extended payment deadline of VAT period of the second Quarter of 2023 shall be October 31 of 2023.

b) If enterprises and organizations under Article 3 of this Decree have branches and affiliated entities which declare VAT separately to their supervisory tax authorities, these branches and affiliated entities are also eligible for extension of payment deadline. In case branches and affiliated entities of enterprises and organizations under Clause 1, Clause 2, and Clause 3 of this Decree do not conduct business or manufacturing activities within economic sectors and fields eligible for extension of payment deadline, these branches and affiliated entities are not eligible for extension of payment deadline.

2. In case of corporate income tax

a) Extend corporate income tax payment deadline of the first Quarter and second Quarter of tax period of 2023 of enterprises and organizations under Article 3 hereof. The extended period shall be 3 months from the payment deadline of corporate income tax in accordance with tax administration laws.

b) If enterprises and organizations under Article 3 hereof have branches and affiliated entities which separately declare corporate income tax to their direct superior tax authorities, the branches and affiliated entities shall be eligible for extension of payment deadline of corporate income tax. In case branches and affiliated entities of enterprises and organizations under Clause 1, Clause 2, and Clause 3 of this Decree do not conduct business or manufacturing activities within economic sectors and fields eligible for extension of payment deadline, these branches and affiliated entities are not eligible for extension of payment deadline of corporate income tax.

3. In case of VAT and personal income tax of household businesses and individual businesses

Extend payment deadline of VAT and personal income tax for tax in 2023 of household businesses and individual businesses operating in economic sectors and fields under Clause 1, Clause 2, and Clause 3 Article 3 hereof. Household businesses and individual businesses shall pay taxes eligible for extension under this Clause by the end of December 30, 2023.

4. In case of land rents

Extend payment deadline of 50% of land rents payable in 2023 of enterprises, organizations, households, and individuals under Article 3 hereof leased land by the Government directly under Decision or Contract of competent authority for annual land rent. The extended period shall be 6 months from May 31 of 2023 to November 30, 2023.

This provision also applies to the case where enterprises, organizations, households, or individuals rent land directly from the Government under multiple Decisions and Contracts and conduct various manufacturing, business activities, among which are those mentioned under Clause 1, Clause 2, Clause 3 Article 3 hereof.

This Decree comes into force from the date of signing until the end of December 31, 2023.

For Details: NĐ 12.pdf

Department of Enterprise Management.