Subjects eligible for tax payment extension
1. Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:
a) Agriculture, forestry and fisheries;
b) Food production and processing; weaving; garment production; leather and related products production; wood processing and production of products from wood, bamboo and rattan (except beds, wardrobes, tables and chairs); production of products from straw, thatch and plaiting materials; production of paper and paper products; production of products from rubber and plastic; production of products from other non-metallic minerals; metal production; mechanical processing; metal treatment and coating; production of electronic products, computers and optical products; production of automobiles and other motor vehicles; production of beds, wardrobes, tables and chairs;
c) Construction;
d) Publishing activities; cinematographic activities, television program production, sound recording and music publishing;
d) Exploitation of crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements and contracts);
e) Beverage production; printing and copying of all kinds of records; production of coke, refined petroleum products; production of chemicals and chemical products; production of products from prefabricated metals (except machinery and equipment); production of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment;
g) Drainage and wastewater treatment.
2. Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:
a) Transportation and warehousing; accommodation and catering services; education and training; healthcare and social assistance activities; real estate business activities;
b) Labor and employment service activities; activities of travel agencies, tour businesses and support services related to promoting and organizing tours;
c) Creative, artistic and entertainment activities; library, archive, museum and other cultural activities; sports, entertainment and recreation activities; film screening activities;
d) Radio and television broadcasting activities; computer programming, consulting services and other activities related to computers; information service activities;
d) Mining support service activities.
3. Enterprises, organizations, households, business households, and individuals engaged in the production of priority supporting industrial products; key mechanical products.
4. Small and micro enterprises are determined according to the provisions of the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government detailing a number of articles of the Law on Support for Small and Medium Enterprises.
The economic sectors and fields of enterprises, organizations, households, business households and business individuals specified in (1), (2) and (3) above are the sectors and fields in which enterprises, organizations, households, business households and business individuals have production and business activities and generate revenue in 2023 or 2024.
Extension of tax and land rent payment deadline
Decree 64 also stipulates the extension of the deadline for paying taxes and land rents, specifically regarding land rents:
Extension of land rent payment deadline for 50% of the land rent payable in 2024 (the amount payable in the second period of 2024) of enterprises, organizations, households and individuals eligible for extension who are directly leasing land from the State according to the decision or contract of a competent state agency in the form of annual land rent payment. The extension period is 2 months from October 31, 2024.
This regulation applies to both enterprises, organizations, households and individuals that have many decisions and direct land lease contracts from the State and have many different production and business activities, including economic sectors and fields specified in (1) (2) (3).
In case an enterprise, organization, business household, or individual business has production and business activities in many different economic sectors, including the economic sectors and fields specified in (1) (2) (3), then: the enterprise or organization is granted an extension for the entire amount of VAT and corporate income tax payable; the business household or individual business is granted an extension for the entire amount of VAT and personal income tax payable according to the instructions in this Decree.
Source: https://baoquangnam.vn/gia-han-thoi-han-nop-thue-tien-thue-dat-nam-2024-3136948.html
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