Decree No. 12/2023/ND-CP extending deadline for tax payments and land rental fees in 2023
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Tax alert - April 2023
On 14 April 2023, the Government released Decree No. 12/2023/ND-CP regarding the extension of value added tax (“VAT”), corporate income tax (“CIT”), personal income tax (“PIT”) and land rental fee applicable for the 2023 tax year.
The Decree is effective from the releasing date to 31 December 2023 with notable points as follows.
A. Applicable sectors
B. Extension deadline for tax payments and land rental fees
C. Administrative procedures
Download the full documents in below.