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Decree Tax And Land Rent Deferral


  1. Sumary of content:
The Government has issued Decree 41/2020/ND-CP on extending the time for paying taxes and land rent on April 8th, 2020. Accordingly, the extension of the deadline for paying taxes and land rents will apply to some subjects affected by Covid-19 disease as follows:
  • Enterprises, organizations, individuals, groups of individuals and households operating in the agriculture, forestry and fishery industries; Manufacturing and processing food; Weaving; Producing clothes; Producing shoes; Producing products from rubber; Producing electronic products, computers; Manufacturing and assembling cars ... and many other industries.
  • Enterprises, organizations, individuals, groups of individuals, households operating business in railway transport industries; Road transport; Water transport; Air transport; Warehousing and support activities for transportation; ... and many other industries
  • Enterprises, organizations, households and individuals operating products industrial products supporting development priority; mechanical products.
  • Micro and small enterprises are determined in accordance with the Law on Small and Medium Enterprise Support.
The deadline for payment of value-added tax for months and quarters is extended as follows:
  • The deadline for VAT payment of the March, 2020 tax period is September 20, 2020.
  • The deadline for VAT payment of the April, 2020 tax period is October 20, 2020.
  1. Text content:
 





 

APPENDIX
(Enclosed with the Government’s Decree No. 41/2020/ND-CP dated April 08, 2020)
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

APPLICATION FOR TAX AND LAND RENT DEFERRAL
To: Tax authority of ………………….
[01] Taxpayer’s name: ...............................................................................................

[02] TIN:                            
[03] Address: …………………………………………………………………………………..
[04] Tel: ……………………………………………………………………………
[05] Name of tax agent (if any): ………………………………………………………………..

[06] TIN:                            
[07] Tax(es) that need deferring
a) □ VAT (for organizations)
b) □ Corporate income tax (for organizations)
c) □ VAT and personal income tax (for household and individual businesses)
d) □ Land rent (specify address of each plot of land eligible for land rent deferral)
- Plot 1: …………..
- Plot 2: …………..
….
[08] The taxpayer is:
I. A small enterprise/micro-enterprise
□ a) Small enterprise:

Business lines Number of employees Revenue (VND) Capital (VND)
       
□ b) Micro-enterprise:
Business lines Number of employees Revenue (VND) Capital (VND)
       
II. Enterprise/organization/household/individual operating in:
□ a) Agriculture, forestry, aquaculture;
□ b) Production and processing of food; □ c) Textiles; □ d) Garments; □ e) Manufacture of leather and leather products; □ f) Wood treatment and manufacture of products from wood, bamboo, rattan (except furniture); manufacture of products from straw and plaiting materials; □ g) Manufacture of paper products; □ h) Manufacture of rubber and plastic products; □ i) Manufacture of products from other non-metallic minerals; □ j) Metal production; □ k) Mechanical working; metal treating and coating; ; □ l) Manufacture of electronics, computers and optical products; □ m) Manufacture of automobiles and other motor vehicles; □ n) Furniture production;
□ p) Construction.
□ q) Transport and warehousing; □ r) Accommodation, food and drink; □ s) Education and training; □ t) Healthcare and social assistance; □ u) Real estate trading; □ v) Employment services; □ w) Travel agencies, tourism services and auxiliary tourism services;
□ x) Composing, art and entertainment; □ y) Library, archive, museum operation and other artistic activities; □ z) Sports and entertainment;
□ a1) Cinema;
□ b1) Manufacture of prioritized ancillary industry products;
□ c1) Manufacture of key mechanical products;
□ d1) Credit institution/Foreign Bank Branch;
I hereby declare that I am legally responsible for the truthfulness of information provided herein and that I will fully pay tax by the deferred deadline./.
 

TAX AGENT’S EMPLOYEE
Full name:
Practice certificate No. :
[Date]
TAXPAYER OR
TAXPAYER'S LEGAL REPRESENTATIVE

Signature, full name, position, seal (if any)
Notes:
- I: The taxpayer decides according to the Law No. 04/2017/QH14 on Assistance for Medium and Small Enterprises and the Government’s Decree No. 39/2018/ND-CP elaborating the Law on Assistance for Medium and Small Enterprises.
- II: The taxpayer decides according to the Prime Minister’s Decision No. 27/2018/QD-TTg dated 06/7/2018; the Government’s Decree No. 111/2015/ND-CP; the Prime Minister’s Decision No. 319/QD-TTg dated 15/3/2018; the list of credit institutions and FBBs published by SBV.
- The application shall include all payments of tax and land rent deferred. Only 01 application shall be submitted to supervisory tax authority. The application may be submitted:
+ Electronically on the tax authority’s portal.
+ In person at the tax authority or by post.
 
 


 

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