Subjects are eligible to extend the tax payment deadline of 2021.
On April 19, 2021, the Government issued Decree 52/2021/ND-CP extending the time limit for paying VAT, CIT, PIT and land rent in 2021. Accordingly, the subject is extended, which are enterprises, organizations, business households and individuals engaged in production in the following economic sectors:
+ Publishing activities; cinema, television program production, music recording and publishing;
+ Extraction of crude oil and natural gas (with no extension for corporate income tax on crude oil, condensate, natural
gas collected under agreements or contracts);
+ Manufacture of beverages; printing, copying records of all kinds; motorbike and motorcycle manufacture;
+ Drainage and wastewater treatment ...
+ Radio and television activities; computer programming, consulting services and other activities related to computers;
information service activities;
+ Support services for mining ...
Decree 52/2021/ND-CP takes effect from April 19, 2021.