Focus on implementing tax extension and reduction policies

Regarding the implementation of policies to support taxpayers, Gia Lai Newspaper reporters interviewed Mr. Tran Quang Thanh - Deputy Head of Tax Department, Region XIV.

* Reporter: What is noteworthy about the taxpayer support policy that the Government has just issued, sir?

Mr. Tran Quang Thanh - Deputy Head of Tax Department of Region XIV. Photo: D.T

- Mr. Tran Quang Thanh: On April 2, the Government issued Decree No. 82/2025/ND-CP on extending the deadline for payment of value added tax, corporate income tax, personal income tax and land rent in 2025. Accordingly, the beneficiaries of the extension policy are enterprises, organizations, households, business households, and individuals doing business in economic sectors and fields as prescribed; having production and business activities and generating revenue in 2024 or 2025. The extension period is 6 months for value added tax of February, March 2025 and the first quarter of 2025; the extension period is 5 months for value added tax of April, May, June 2025 and the second quarter of 2025 of enterprises and organizations. Extend the deadline for paying corporate income tax for the provisional tax amount of the first and second quarters of the 2025 corporate income tax period, the extension period is 5 months. Extend the deadline for paying value-added tax and corporate income tax for business households and business individuals for the tax amount payable arising in 2025. Business households and business individuals must pay the extended tax amount no later than December 31, 2025. Extend the deadline for paying land rent for 50% of the land rent payable arising in 2025, the extension period is 6 months from May 31, 2025.

On April 11, the Government issued Decree No. 87/2025/ND-CP on reducing land rent payable in 2024 for land users. The land rent reduction is 30% calculated on the land rent payable in 2024, not reducing the outstanding land rent of previous years and late payment fees, if any.

A notable point is that these policies are implemented continuously and successively over the years to support taxpayers in reducing costs and financial pressure. At the same time, they increase competitiveness and create motivation for taxpayers to invest in developing sustainable production and business activities.

Tax officials focus on completing documents and procedures for taxpayers to enjoy tax extension and reduction policies. Photo: SC

* Reporter: So what solutions have the tax authorities implemented to help taxpayers access and promptly benefit from the Government's support policies?

- Mr. Tran Quang Thanh: According to the tax authority, the implementation of tax extension and reduction policies in 2025 has many important meanings, especially increasing the internal strength and competitiveness of enterprises. Currently, the tax authority directs inter-district tax teams to focus on promoting propaganda work in many forms, suitable to the information access needs of taxpayers. In addition, increasing interaction, support, and guidance for taxpayers to quickly carry out the necessary procedures to enjoy tax extension, exemption, and reduction policies, ensuring objectivity, publicity, and transparency.

In the first quarter of 2025 alone, the tax authority has proactively implemented support policies issued by the Government such as reducing environmental protection tax and reducing 2% of value added tax rate.

* Reporter: Along with implementing support policies, what will the tax authority do to ensure timely collection and exploitation of revenue sources for the budget according to the 2025 estimate, sir?

- Mr. Tran Quang Thanh: Since the beginning of the year, the tax authority has always closely followed the direction of the Central Government and the province in implementing tasks and solutions for socio-economic development and state budget estimates. The tax authority has always proactively and closely monitored the progress of budget collection, assessed and analyzed the actual situation to propose effective revenue management solutions. Based on the weekly and monthly collection progress, the tax authority has done a good job of forecasting revenue sources, exploiting potential revenue sources, and still has room to compensate or balance revenue reductions and revenue shortfalls due to the implementation of support policies.

At the end of the first quarter of 2025, the state budget revenue in Gia Lai province implemented by the tax authority was 2,036 billion VND, equal to 32.7% of the estimate assigned by the Ministry of Finance, equal to 31.8% of the estimate assigned by the Provincial People's Council, an increase of 5.9% over the same period last year.

Through the implementation of taxpayer support policies and budget collection results in recent years, it has been shown that the support policies have brought about positive effects, creating growth momentum for local budget revenue. Currently, the tax authority continues to support taxpayers, promptly deploy support policies, and strive to successfully complete the state budget revenue estimate for 2025.

* Reporter: Thank you!

Source: https://baogialai.com.vn/tap-trung-trien-khai-chinh-sach-gia-han-giam-thue-post319076.html