According to this document, taxpayers eligible for tax payment deferral can submit application for such deferral once for all terms of taxes under discussion on the date of filing of tax returns.
The deadline for submission of application for such deferral is July 30, 2021.
In the aforesaid Decree, the extended periods of payment of taxes and land rents in 2021 include:
- An extension of 5 months will be applied to VAT accrued from March to June in 2021 and the first and second quarter of 2021;
- An extension of 04 months will be applied to VAT accrued in July 2021; an extension of 03 months will be applied to VAT accrued in August 2021;
- An extension of 03 months will be applied to advance corporate income tax of the first and second quarter in the corporate income tax term of 2021;
- Sole-proprietorship households and individuals must pay VAT and PIT accrued in 2021 by December 31, 2021 at the latest;
- An extension of 06 months will be applied to land rents payable in the first term of 2021.
Official Dispatch No. 05/CD-TCT is issued on April 20, 2021.
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