ANTD.VN - The Ministry of Finance has just sent an official dispatch asking for opinions from ministries and branches on the draft Decree extending the deadline for tax and land rent payments.
Extension of about 102,000 billion VND in taxes and land rents
Accordingly, in the draft, the Ministry of Finance proposed the scope of the policy to extend the deadline for payment of value added tax, corporate income tax, personal income tax and land rent as in Decree No. 64/2024/ND-CP.
Specifically, for value-added tax, the Ministry proposes a 6-month extension for value-added tax payments for February, March 2025 and the first quarter of 2025; a 5-month extension for value-added tax payments for April, May, June 2025 and the second quarter of 2025.
According to the Ministry of Finance, the total value-added tax to be extended under the above plan is about VND 62,000 billion. However, the state budget revenue in 2025 will not decrease because enterprises must pay to the state budget no later than December 31, 2025.
Regarding corporate income tax, the Ministry of Finance proposes a 5-month extension for the provisional corporate income tax payment of the first and second quarters of the 2025 corporate income tax period.
According to the above plan, it is estimated that the amount of corporate income tax provisionally paid in the first and second quarters of the 2025 corporate income tax period will be extended to about VND 36,000 billion.
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The estimated amount of tax and land rent to be extended in 2025 is about 105,000 billion VND. |
For business households and individual businesses, the Ministry proposes to extend the deadline for payment of value-added tax and personal income tax for the tax amount payable in 2025 by business households and individual businesses. Business households and individual businesses must pay the extended tax amount no later than December 31, 2025.
Regarding land rent, the Ministry of Finance proposes to extend the deadline for land rent payment for 50% of the land rent payable in 2025 for enterprises, organizations, households, and individual business households subject to extension as prescribed in Article 3 of this Decree that are being directly leased land by the State under the Decision or Contract of a competent state agency in the form of annual land rent payment. The extension period is 6 months from May 31, 2025.
It is expected that the land rent to be extended will be about 3,600 billion VND, however, the state budget revenue in 2025 will not decrease.
Thus, the estimated total tax amount extended according to the policies in the draft Decree is nearly 102,000 billion VND.
Actively collect tax arrears from previous years
According to the Ministry of Finance, although the macroeconomic situation in 2024 has shown relatively positive growth, it still faces many difficulties and challenges. Macroeconomic stability still has potential risks and is under great pressure; credit growth is still difficult, bad debt is at risk of increasing; disbursement of public investment capital is lower than in 2023.
The real estate market has changed but not clearly; there is great pressure to repay corporate bonds due. Many projects have encountered difficulties and legal problems but have not been resolved in time.
Agricultural production and tourism in some localities have been severely affected by natural disasters. Exports are forecast to be more difficult in the coming time due to external factors. Production and business activities in some industries and fields are still facing difficulties...
The Ministry of Finance believes that in order to support production and business activities, create momentum to promote economic development, while still ensuring to minimize the impact on the State budget balance, it is necessary to have a solution to extend the deadline for paying taxes and land rents.
Previously, from 2020 to 2024, the Government issued a Decree every year stipulating the extension of tax and land rent payment deadlines. The amount of tax extended in 2022 is about VND 107,000 billion; in 2023 about VND 97,000 billion; in 2024 about VND 78,000 billion.
As of January 6, 2025, the extended tax amount for 2022 and 2023 has been paid to the State budget at the following specific rates: The extended special consumption tax has been fully paid (100%) to the State budget.
For land rent, in 2022 the recovery rate of the extended amount reached 99.2%, in 2023 the recovery rate of the extended amount reached 98.2%.
For the remaining taxes (VAT, CIT, PIT), in 2022 the recovery rate of the extended amount reached 99.4%, in 2023 the recovery rate of the extended amount reached 97.9%. In 2024, the rate of extended tax recovered was as follows: Special consumption tax reached approximately 100%, VAT reached 41.1%, CIT reached 87.6%, land rent reached 40.2%, VAT and PIT of business households reached 62.1%.
Currently, the tax authorities are taking drastic measures to recover the remaining arrears of cases that have been extended in 2024.
Source: https://www.anninhthudo.vn/tiep-tuc-de-xuat-gia-han-nop-thue-tien-thue-dat-nam-2025-post603837.antd
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