The deadline for value-added tax, personal income tax, and land rental payment for business households has currently been extended according to regulations. Photo: B.Trung.

Lawyer Nguyen Thu Thuy from YouMe Law Firm answered:

Point a, Clause 1, Article 3 of Decree No. 12/2023/NĐ-CP extends the deadline for VAT, corporate income tax, personal income tax, and land rental payments in 2023 (Decree No. 12/2023/NĐ-CP), specifying the following entities 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

Clause 3 and Clause 4, Article 4 of Decree No. 12/2023/NĐ-CP provide for the extension of the deadline for tax and land rental payments as follows:

3. Regarding VAT and personal income tax for business households and individual businesses

The deadline for payment of VAT and personal income tax for the tax payable in 2023 by business households and individual businesses operating in the economic sectors and fields specified in Clause 1, Clause 2, and Clause 3 of this Article is extended.

Business households and individual businesses are required to pay the amount of tax extended under this Clause no later than December 30, 2023.

4. Regarding land rental payments

The extension of the deadline for paying land rent for 50% of the amount of land rent payable in 2023 by enterprises, organizations, households, and individuals subject to the provisions of Article 3 of this Decree, who are directly leased land by the State according to the decision or contract of the competent state agency under the form of annual land rent payment.

The extension period is 6 months from May 31, 2023 to November 30, 2023.

This regulation applies to cases where enterprises, organizations, households, and individuals have multiple decisions, contracts for direct land lease by the State and have many different production and business activities, including economic sectors, fields stipulated in clauses 1, 2, and 3 of Article 3 of this Decree.

Therefore, the deadline for paying value-added tax, personal income tax, and land rent for business households is currently extended according to the provisions quoted above.