This Decree reveals the following beneficiaries of tax deadline extension:
- Enterprises, organizations, business households or individuals involved in manufacturing activities in the following economic sectors:
+ Publishing; cinematography, television program production, music recording and publishing;
+ Extraction of crude oil and natural gas (except CIT on crude oil, condensate, natural gas that is collected under agreements or contracts);
+ Beverage production; printing, copying recordings of all kinds; motorbike and motorcycle production;
+ Water drainage and wastewater treatment.
- Enterprises, organizations, business households or individuals involved in business activities in the following economic sectors:
+ Radio and television broadcasting; computer programming, consulting services and other activities related to computers; Information services;
+ Mining support services.
For further details, please read the Decree No. 52/2021/ND-CP in force as of April 19, 2021.
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