On 19 April 2021, the Government released Decree 52/2021/ND-CP on extending the deadline of Value Added Tax, Corporate Income Tax, Personal Income Tax and land rental fee payment in 2021 for enterprises, business households and individuals.
According to Decree 52, there are several notable highlights as below:
- Subject of application
- Details of tax and land rental fee payment deadline
- Registration procedures
We do trust the above points are notable and sufficient, but should you have any questions or need a deeper discussion on this issue, please do not hesitate to contact us.
For regulation changes and tax matters, we can provide you with assistance on:
- Registration, declaration of Personal Income Tax, Corporate Tax, VAT and Foreign Contractor Tax.
- Tax refunds assistance and representation.
- Consultancy on utilizing opportunities provided by transfer pricing.
- Customs advisory: Compliance & reporting; FTA and C/O; Harmonised System code classification and valuation; Inventory control; International trade arrangement; and Others.
[ENG] Mazars in Vietnam_Tax alert_Decree 52 on extended deadline for tax payment in 2021
[VIE] Mazars Vietnam_Tin Thuế_Nghị định 52 về việc gia hạn thời hạn nộp thuế GTGT, thuế TNDN, thuế TNCN và tiền thuê đất trong năm 2021