Official telegraph No. 02/CD-TCT dated April 14th, 2023 of the General Department of Taxation regarding implementation of the Government's Decree No. 12/2021/ND-CP on extending deadlines for making payments of added value tax (VAT), enterprise income tax (EIT), personal income tax (PIT) and land rent in 2023

The Official telegraph requests Departments of Taxation of provinces and centrally - affiliated cities to disseminate the policy on extending deadlines for tax payments in 2023 already promulgated by the Government at Decree No. 12/2023/ND-CP, which takes effect from April 14th, 2023 until the end of December 31st, 2023

Accordingly, in 2023, enterprises shall be entitled to extend deadlines for paying VAT, EIT and land rent as follows:

- Extension of deadlines for VAT payment: 06 months for the VAT amount from March to May 2023 and the first quarter of 2023; 05 months for the VAT amount of June 2023 and the second quarter of 2023; 04 months for the VAT amount of July 2023; and three months for the VAT amount of August 2023.

- Extension of deadlines for EIT payment: 03 months for temporarily paid EIT amounts of the first quarter and second quarter of the EIT period of 2023.

- Extension of deadline for land rent payment: 06 months for 50% of land rent payable in 2023.

Especially, household businesses and individual businesses shall be entitled to extend deadline for paying all VAT, PIT incurred in 2023 to December 30th, 2013

Enterprises, household businesses and individual businesses that are eligible for the extension shall submit the written request for extension once for all extended tax periods at the same time of submission monthly or quarterly tax declaration dossier. In case the written request for extension of payment of taxes is not submitted together with the monthly or quarterly tax declaration dossier, it shall be submitted by September 30th, 2023 at the latest.