OFFICIAL TELEGRAM

IMPLEMENTING DECREE NO. 12/2023/ND-CP OF THE GOVERNMENT ON EXTENSION OF PAYMENT DEADLINE OF VAT, CORPORATE INCOME TAX, PERSONAL INCOME TAX, AND LAND RENT FOR 2023

THE GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION to:

- Tax Departments of provinces and central-affiliated cities;
- Departments and entities affiliated to the General Department of Taxation.

On April 14, 2023, the Government promulgates Decree No. 12/2023/ND-CP on extension of payment deadline of VAT, corporate income tax, personal income tax, and land rents for 2023. Decree No. 12/2023/ND-CP dated April 14, 2023 comes into force from the date of signing until the end of December 31, 2023.

Decree No. 12/2023/ND-CP dated April 14, 2023 prescribes the extension of payment deadline of VAT, corporate income tax, personal income tax, and land rents to assist enterprises, the general public and promote business, production activities as follows:

Extend payment deadline by 6 months for VAT that arises during the period from March to May of 2023 and within the first Quarter of 2023, extend payment deadline by 5 months for VAT that arises during June of 2023 and within the second Quarter of 2023, extend payment deadline by 4 months for VAT that arises during July of 2023, extend by 3 months for VAT that arises during August of 2023; extend payment deadline by 3 months for corporate income tax that arises in the first and second Quarter of corporate income tax period of 2023; household businesses and individual businesses shall pay VAT and personal income tax of 2023 by the end of December 30, 2023; extend by 6 months for 50% of land rents payable in 2023.

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The General Department of Taxation hereby requests Tax Departments to communicates and enable taxpayers to comply with Decree No. 12/2023/ND-CP of the Government./.

PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Dang Ngoc Minh