Decision No. 04/2012/QD-TTg extends the time limit for payment of corporate income tax for small and medium-sized enterprises and labor-intensive enterprises that have been previously extended. The deadline for provisional tax payment for the first quarter of 2011 must be paid no later than July 30, 2012; for the second quarter of 2011, no later than October 30, 2012.
适用范围
Small and medium-sized enterprises and labor-intensive enterprises that have been granted an extension to pay taxes under previous Decisions.
要点
- Small and medium-sized enterprises and labor-intensive enterprises → are granted an extension to pay corporate income tax: for the first quarter of 2011, no later than July 30, 2012; for the second quarter of 2011, no later than October 30, 2012.
- If the tax payment date falls on a public holiday as prescribed by law, the extension period shall be counted from the next working day.
🌐 本文件的社会影响
- Positive impact: Reduces financial pressure on businesses in the short term.
- Negative impact: May cause difficulties in tax management and control of overdue taxes.
❓ 常见问题
Until when is the deadline for provisional tax payment for the first quarter of 2011 extended?
The deadline for provisional tax payment for the first quarter of 2011 is extended to no later than July 30, 2012.
How is the extension period calculated if the tax payment date falls on a holiday?
The extension period for tax payment will be counted from the next working day if the prescribed tax payment date falls on a public holiday as defined by law.
To which enterprises does this decision apply?
This decision applies to small and medium-sized enterprises and labor-intensive enterprises that have been granted an extension to pay taxes under previous Decisions.
When does this decision take effect?
This decision takes effect from March 10, 2012.
Is there guidance for implementing this decision?
The Ministry of Finance will provide guidance on the implementation of this Decision.
全文
Pursuant to …;
Regarding the extension of tax payment for an additional three months for corporate income tax due for the first quarter,
second quarter of 2011 of small and medium-sized enterprises, labor-intensive enterprises
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Tax Administration dated November 29, 2006;
Pursuant to Resolution No. 02/NQ-CP dated January 7, 2012 of the Government;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Scope and Applicability
Extending tax payment for an additional three months for corporate income tax due for the first quarter, second quarter of 2011 of small and medium-sized enterprises, labor-intensive enterprises that have been granted tax payment extensions under Decisions: No. 21/2011/QĐ-TTg dated April 6, 2011 and No. 54/2011/QĐ-TTg dated October 11, 2011 of
Article 2. Period of tax payment extension
1. The period of extending corporate income tax payment stipulated in Article 1 of this Decision shall be implemented as follows:
a) The period of extending tax payment for provisional corporate income tax for the first quarter of 2011 shall be no later than July 30, 2012.
b) The period of extending tax payment for provisional corporate income tax for the second quarter of 2011 shall be no later than October 30, 2012.
2. In cases where the tax payment date specified in Clause 1 of Article 2 of this Decision falls on a public holiday as prescribed by law, the tax payment extension period shall be extended to the next working day.
Article 3. Implementation Provisions
1. This Decision takes effect from March 10, 2012.
2. The Ministry of Finance shall provide guidance on the implementation of this Decision.
3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees, municipal People's Committees directly under the Central Government are responsible for implementing this Decision./ .
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