Decree No. 34/2022/NĐ-CP Extending the Deadline for Paying Value Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rent in 2022

DECREE
Extension of the Deadline for Payment of Value Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rent in 2022

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies supporting the Program to Restore and Develop the Economy and Society;

At the proposal of the Minister of Finance;

The Government issues this Decree to extend the deadline for payment of value added tax, corporate income tax, personal income tax, and land rent in 2022.

Article 1. Scope of Regulation

This Decree stipulates the extension of deadlines for payment of value-added tax, corporate income tax, personal income tax, and land rental fees.

Article 2. Applicability

The subjects to which this Decree applies include: taxpayers; tax administration agencies; tax management officials; state agencies, organizations, and other individuals related to the matter.

Article 3. Subjects eligible for extension

1. Enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors:

a) Agriculture, forestry, and fisheries;

b) Food production and processing; textile manufacturing; garment production; leather production and related products; wood processing and wood product manufacturing (excluding beds, cabinets, tables, and chairs); straw and rush product manufacturing; paper and paper product manufacturing; rubber and plastic product manufacturing; non-metallic mineral product manufacturing; metal product manufacturing; mechanical processing; metal coating and plating; electronic, computer, and optical product manufacturing; automobile and other motor vehicle manufacturing; furniture manufacturing;

c) Construction;

d) Publishing activities; film production, television program production, sound recording, and music publishing;

đ) Crude oil and natural gas extraction (extension does not apply to corporate income tax on crude oil, condensate, and natural gas collected under agreements and contracts);

e) Beverage production; printing and reproduction of recorded media; coke and refined petroleum product manufacturing; chemical and chemical product manufacturing; primary metal product manufacturing (excluding machinery and equipment); motorcycle and bicycle manufacturing; machinery and equipment repair, maintenance, and installation;

g) Sewage and wastewater treatment.

2. Enterprises, organizations, households, business households, and individuals engaged in business activities in the following economic sectors:

a) Transportation and warehousing; accommodation and food service activities; education and training; health care and social assistance; real estate business activities;

b) Employment agency services; travel agency operations, tour organization, and related support services;

c) Artistic creation, artistic, and entertainment activities; library, archive, museum, and other cultural activities; sports, leisure, and entertainment activities; film projection activities;

d) Broadcasting and television activities; computer programming, consulting, and other computer-related activities; information service activities;

đ) Mining support services.

The list of economic sectors mentioned in Clause 1 and Clause 2 of this Article is determined according to Decision No. 27/2018/QĐ-TTg dated July 6, 2018 of the Prime Minister on the issuance of the system of Vietnam's economic sectors.

Economic sectors according to Appendix I issued together with Decision No. 27/2018/QĐ-TTg consist of five levels, and the determination of economic sectors shall be applied according to the principle that if the name of the economic sector mentioned in Clause 1 and Clause 2 of this Article belongs to the first level, then the economic sector subject to the extension provision includes all sub-sectors at the second, third, fourth, and fifth levels of the first-level sector; if it belongs to the second level, then the economic sector subject to the extension provision includes all sub-sectors at the third, fourth, and fifth levels of the second-level sector; if it belongs to the third level, then the economic sector subject to the extension provision includes all sub-sectors at the fourth and fifth levels of the third-level sector; if it belongs to the fourth level, then the economic sector subject to the extension provision includes all sub-sectors at the fifth level of the fourth-level sector.

3. Enterprises, organizations, households, business households, and individuals engaged in the production of priority supporting industrial products; key mechanical products.

Priority supporting industrial products are determined according to Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on the development of supporting industries; key mechanical products are determined according to Decision No. 319/QĐ-TTg dated March 15, 2018, of the Prime Minister approving the Strategy for the Development of the Mechanical Industry in Vietnam until 2025, with a vision until 2035.

4. Small and medium-sized enterprises are determined according to the provisions of the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/NĐ-CP dated August 26, 2021, of the Government detailing certain provisions of the Law on Support for Small and Medium Enterprises.

5. Credit institutions and foreign bank branches implement support measures for customers affected by the COVID-19 pandemic according to the regulations of the State Bank of Vietnam.

The economic sector and field of business of enterprises, organizations, households, individual businesses, and individuals referred to in Clause 1, Clause 2, and Clause 3 of this Article are the sectors and fields in which enterprises, organizations, households, individual businesses, and individuals engage in production, business operations, and generate revenue in 2021 or 2022.

Article 4. Extension of Tax Payment Period and Land Rent Payment

1. Regarding Value Added Tax (VAT) (excluding import VAT)

a) Extension of the deadline for payment of value added tax arising from the period from March to August 2022 (for monthly tax declaration cases) and the first and second quarters of 2022 (for quarterly tax declaration cases) for enterprises and organizations specified in Article 3 of this Decree. The extension period is six months for value added tax from March to May 2022 and the first quarter of 2022, five months for value added tax in June 2022 and the second quarter of 2022, four months for value added tax in July 2022, and three months for value added tax in August 2022. The extension period here starts from the last day of the tax payment deadline as prescribed by the law on tax administration.

In the case where the taxpayer supplements their tax declaration for the extended period, leading to an increase in the amount of value added tax payable and submits it to the tax authority before the extended tax payment deadline, the extended tax amount includes the additional tax payable due to the supplementary declaration.

Enterprises and organizations eligible for the extension shall declare and submit the Monthly and Quarterly Value Added Tax Declaration Form as prescribed by current laws but are not required to pay the value added tax arising from the declarations. The extended deadlines for payment of value added tax for each month and quarter are as follows:

- The deadline for payment of value added tax for the March 2022 tax period is no later than October 20, 2022.

- The deadline for payment of value added tax for the April 2022 tax period is no later than November 20, 2022.

- The deadline for payment of value added tax for the May 2022 tax period is no later than December 20, 2022.

- The deadline for payment of value added tax for the June 2022 tax period is no later than December 20, 2022.

- The deadline for payment of value added tax for the July 2022 tax period is no later than December 20, 2022.

- The deadline for payment of value added tax for the August 2022 tax period is no later than December 20, 2022.

- The deadline for payment of value added tax for the first quarter of 2022 is no later than October 30, 2022.

- The deadline for payment of value added tax for the second quarter of 2022 is no later than December 31, 2022.

b) In case enterprises or organizations mentioned in Article 3 of this Decree have branches or subordinate units that declare value-added tax separately with the direct tax management authority of such branches or subordinate units, these branches or subordinate units also fall within the scope of entities eligible for extension of payment of value-added tax. In cases where branches or subordinate units of enterprises or organizations mentioned in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree do not engage in production and business activities in economic sectors or fields eligible for extension, these branches or subordinate units do not fall within the scope of entities eligible for extension of payment of value-added tax.

2. Regarding Corporate Income Tax

a) Extension of the deadline for payment of provisional corporate income tax for the first quarter and second quarter of the 2022 corporate income tax year for enterprises and organizations falling within the scope specified in Article 3 of this Decree. The extension period is three months, starting from the last day of the tax payment deadline as prescribed by laws on tax administration.

b) In case enterprises or organizations mentioned in Article 3 of this Decree have branches or subordinate units that declare corporate income tax separately with the direct tax management authority of such branches or subordinate units, these branches or subordinate units also fall within the scope of entities eligible for extension of payment of corporate income tax. In cases where branches or subordinate units of enterprises or organizations mentioned in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree do not engage in production and business activities in economic sectors or fields eligible for extension, these branches or subordinate units do not fall within the scope of entities eligible for extension of payment of corporate income tax.

3. Regarding Value Added Tax and Personal Income Tax of Business Households and Individual Businesses

Extension of the deadline for payment of value-added tax and personal income tax for the amount of tax payable arising in 2022 for households engaged in business and individuals engaged in business activities in the economic sectors or fields specified in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree. Households and individual businesses must pay the extended tax amount under this clause no later than December 30, 2022.

4. Regarding Land Rent

Extension of the deadline for payment of 50% of the land rent due for payment in 2022 for enterprises, organizations, household families, and individual households engaged in business activities falling within the scope specified in Article 3 of this Decree, which are directly leased land by the State according to the Decision or Contract of the competent state agency in the form of annual land rent payments. The extension period is six months, from May 31, 2022 to November 30, 2022.

This provision applies to cases where enterprises, organizations, household families, individual households, and individuals have multiple Decisions or Contracts for direct land leasing by the State and engage in various production and business activities including those in the economic sectors or fields specified in Clause 1, Clause 2, Clause 3, and Clause 5 of Article 3 of this Decree.

5. In cases where enterprises, organizations, households engaged in business, and individuals engaged in business activities operate in multiple economic sectors, including those in the economic sectors or fields specified in Clause 1, Clause 2, Clause 3, and Clause 5 of Article 3 of this Decree, enterprises and organizations shall be granted an extension for the full amount of value-added tax and corporate income tax payable; households engaged in business and individuals engaged in business activities shall be granted an extension for the full amount of value-added tax and personal income tax payable, in accordance with the provisions of this Decree.

6. In cases where the last day of the extended tax payment deadline coincides with a public holiday, the last day of the extended deadline shall be considered as the next working day following the holiday.

Article 5. Procedure for Extension

1. Taxpayers who directly declare and pay taxes to the tax authority and fall within the scope of entities eligible for extension shall submit the Application for Extension of Tax Payment and Land Rent Payment (hereinafter referred to as the Application for Extension) for the first time or to replace it if errors are found (by electronic means; delivered directly to the tax authority or sent through postal services) according to the Model attached to this Decree to the direct tax management authority once for the entire amount of tax and land rent payable arising during the extended tax periods together with the submission of the monthly (or quarterly) tax declaration forms as required by laws on tax administration. If the Application for Extension is not submitted at the same time as the monthly (or quarterly) tax declaration, the latest submission date is September 30, 2022, and the tax authority will still grant the extension of tax and land rent payment for the periods eligible for extension before the submission of the Application for Extension.

In cases where taxpayers have amounts eligible for extension managed by different tax authorities, the direct tax authority managing the taxpayer shall be responsible for transmitting the Application for Extension to the relevant tax authorities.

2. Taxpayers shall self-determine and bear responsibility for ensuring that their application for extension complies with the scope of entities eligible for extension as stipulated in this Decree. If taxpayers submit the Application for Extension to the tax authority after September 30, 2022, they will not be granted an extension of tax and land rent payment as provided for in this Decree.

3. The tax authority is not required to notify taxpayers about the acceptance of the extension of tax and land rent payment. In cases where, during the extension period, the tax authority has grounds to determine that the taxpayer does not fall within the scope of entities eligible for extension, the tax authority shall issue a notice to the taxpayer regarding the non-extension, and the taxpayer must pay the full amount of tax and land rent, along with late payment penalties, into the state budget during the extension period. In cases where, after the expiration of the extension period, through inspection and audit, the competent state authority discovers that the taxpayer does not fall within the scope of entities eligible for extension of tax and land rent payment as stipulated in this Decree, the taxpayer must pay the outstanding tax amount, fines, and late payment penalties into the state budget.

4. No late payment fees shall be charged on the tax amounts and land rental fees that have been extended within the extension period (including cases where the taxpayer submits the Request for Extension to the tax authority after filing the tax declaration as prescribed in Clause 1 of this Article, and cases where the competent authority determines through inspection or audit that the taxpayer is eligible for an extension with additional tax payable for the extended tax periods). If the tax authority has already charged late payment fees for tax files eligible for extension under this Decree, the tax authority shall adjust and not charge such late payment fees.

5. The project investors of construction works funded by state budget sources, payments from the state budget for construction works of projects using ODA funds subject to VAT shall, when processing payment procedures with the State Treasury, submit a notification from the tax authority confirming receipt of the Request for Extension or a confirmation from the contractor that the Request for Extension has been sent to the tax authority. The State Treasury shall base its actions on the documents submitted by the investor and refrain from deducting VAT during the extension period. Upon expiration of the extension period, the contractor must pay the extended tax amount as prescribed.

Article 6. Implementation and Effectiveness

1. This Decree takes effect from the date of issuance until December 31, 2022.

2. After the extension period under this Decree, the deadlines for tax payment and land rent shall be implemented according to current regulations.

3. The Ministry of Finance is responsible for directing, organizing the implementation, and resolving any issues arising during the implementation of this Decree.

4. The State Bank of Vietnam is responsible for publishing the list of credit organizations and foreign bank branches participating in supporting customers for the tax management agencies to implement extensions of tax payment deadlines and land rental fees as stipulated in Clause 5, Article 3 of this Decree.

5. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related enterprises, organizations, households, business households, and individuals are responsible for implementing this Decree.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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REQUEST FOR EXTENSION OF TAX AND LAND RENTAL PAYMENT

☐ Replacing

Respectfully submitted to: Tax authority...

[01] Name of taxpayer:

[02] Tax code: 

[03] Address: …

[05] Name of tax agent (if any): …

[07] Type of tax requested for extension:

a) Value-added tax of enterprises and organizations

b) Corporate income tax of enterprises and organizations

c) Value-added tax and personal income tax of business households and individual traders

d) Land rent (specify detailed address of each leased area subject to extension of land rent)

Land plot 1 according to Decision/Contract No..., dated ..., ..., ...

Land plot 2 pursuant to Decision/Contract No..., dated ..., ..., ...

[08] Case for extension: ...

I. SMALL AND MICRO ENTERPRISES

1. Small enterprise:

2. Micro enterprise:

II. ENTERPRISES, ORGANIZATIONS, INDIVIDUAL BUSINESSES, AND INDIVIDUALS
OPERATING IN THE FOLLOWING SECTORS:

1. Agriculture, forestry, and fisheries;

☐ 2. Food production and processing; ☐ 3. Textile manufacturing; ☐ 4. Garment manufacturing; ☐ 5. Leather and leather product manufacturing; ☐ 6. Wood processing and wood product manufacturing (excluding beds, cabinets, tables, chairs); straw and rush product manufacturing; ☐ 7. Paper and paper product manufacturing; ☐ 8. Rubber and plastic product manufacturing; ☐ 9. Non-metallic mineral product manufacturing; ☐ 10. Metal product manufacturing; ☐ 11. Machinery repair and metal plating services; ☐ 12. Electronic product, computer, and optical product manufacturing; ☐ 13. Automobile and other motor vehicle manufacturing; ☐ 14. Bed, cabinet, table, and chair manufacturing;

15. Construction;

☐ 16. Warehousing and transportation; ☐ 17. Accommodation and food service activities; ☐ 18. Education and training; ☐ 19. Health care and social assistance activities; ☐ 20. Real estate trading activities; ☐ 21. Labor and employment service activities; ☐ 22. Travel agency and tour operation activities and related support services;

☐ 23. Arts, entertainment, and recreation activities; ☐ 24. Library, archive, museum, and other cultural activities; ☐ 25. Sports and recreational activities;

26. Film exhibition;

27. Production of priority supporting industrial products;

☐ 28. Key mechanical product manufacturing;

☐ 29. Credit institutions, foreign bank branches;

30. Publishing activities; 31. Film, television program production, recording, and music publication activities;

32. Broadcasting and television activities;

☐ 33. Computer programming, consulting, and other related services; ☐ 34. Information service activities;

35. Crude oil and natural gas extraction (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts);

36. Mining support services;

37. Beverage manufacturing;

38. Reproduction of various types of records;

39. Coke and refined petroleum product manufacturing;

40. Chemical product and man-made fiber manufacturing;

41. Manufacture of metal products (excluding machinery and equipment);

42. Motorcycle and bicycle manufacturing;

43. Maintenance, repair, and installation of machinery and equipment;

44. Sewage treatment and wastewater management.

I hereby certify that the information declared above is accurate and assume legal responsibility for the information provided; I commit to paying the full amount of tax within the extended payment deadline.

..., date..., month..., year...
TAXPAYER or
LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature: full name; position and stamp (if applicable)/Electronic signature)

LEASE AGENT EMPLOYEE Name: ...Professional license number:...

Note:

Section I: NNT shall self-determine in accordance with the provisions set forth in the Law on Supporting Small and Medium-sized Enterprises 2017 and Decree No. 80/2021/NĐ-CP dated August 26, 2021 of the Government detailing certain articles of the Law on Supporting Small and Medium-sized Enterprises.

Section II: NNT shall self-determine in accordance with the provisions of Decision No. 27/2018/QĐ-TTg dated July 6, 2018 of the Prime Minister; Decree No. 111/2015/NĐ-CP dated November 3, 2015 of the Government; Decision No. 319/QĐ-TTg dated March 15, 2018 of the Prime Minister. Credit institutions and foreign bank branches shall self-determine according to the list published by the State Bank of Vietnam.

The application for extension of tax payment and land lease fee payment shall be submitted only once to the direct tax management authority for the entire amount of taxes and land lease fees arising from all taxable periods eligible for extension. The taxpayer may choose the payment method as follows:

+ The taxpayer submits electronically to the electronic information system of the tax authority.

+ Taxpayer submits directly to the tax authority or through postal services.