According to General Department of Taxation, by end of September 2021, the tax authority has extended deadlines of tax and land rent payment with an amount of about VND78,501 billion.

The Tax authority has extended the amount of tax and land
rent to about VND 78,501 billion. Photo: Thùy Linh

To continue to support people and businesses to overcome difficulties causing by the pandemic and accelerate economic recovery in 2021, the Government has issued Decree No. 52/2021/ND-CP on the extension of tax and land rent in 2021.

Tax authorities at all levels are currently continuing to extend deadlines of tax and land rent payments for taxpayers and urge them to pay to the state budget an amount of tax that has been expired.

According to the General Department of Taxation, the total value-added tax incurred in the declaration period of August, which was extended in September 2021, is estimated at about VND4,000 billion and collected the extended tax amount of about VND4,831 billion of the declaration period in March and the first quarter of 2021.

Thus, by the end of September 2021, the tax authority has extended the tax and land rent amount to about VND78,501 billion. In particular, value added tax is about VND44,916 billion; corporate income tax is about VND30,887 billion; value added tax and personal income of business households are about VND327 billion; land rent is about VND2,371 billion.

Along with that, the amount of tax paid to the state budget is about VND36,200 billion, the tax amount that is being extended is about VND42,301 billion.