Tax & legal alert - Decree 52 on extended deadline for tax payment in 2021

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:

  1. Subject of application
  2. Details of tax and land rental fee payment deadline
  3. Registration procedures

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[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