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Which entitiy iseligible for a deferral for VAT, CIT, PIT, kết quả bóng đá trực tiếp land rent in Vietnamin 2024?

Based on Article 3 ofDecree 64/2024/ND-CP, the entities eligible for a deferral for VAT, CIT, PIT, kết quả bóng đá trực tiếp land rent in 2024 include:

[1] Enterprises, organizations, households, business households, individuals engaged in production activities in the following economic sectors:

- Agriculture, forestry, kết quả bóng đá trực tiếp fisheries;

- Manufacturing kết quả bóng đá trực tiếp processing of food; textiles; apparel; leather kết quả bóng đá trực tiếp related products; woodworking kết quả bóng đá trực tiếp production of wooden goods, bamboo, kết quả bóng đá trực tiếp rattan (except for beds, cabinets, tables, chairs); production of goods from straw, cereal stems, kết quả bóng đá trực tiếp woven materials; production of paper kết quả bóng đá trực tiếp paper products; production of rubber kết quả bóng đá trực tiếp plastic products; production of articles from non-metal minerals; metal manufacturing; mechanical machining; metal treatment kết quả bóng đá trực tiếp coating; production of electronic items, computers, kết quả bóng đá trực tiếp optical products; production of automobiles kết quả bóng đá trực tiếp other motor vehicles; production of beds, cabinets, tables, kết quả bóng đá trực tiếp chairs;

- Construction;

- Publishing activities; cinematography, television program production, sound recording, kết quả bóng đá trực tiếp music publishing;

- Extraction of crude oil kết quả bóng đá trực tiếp natural gas (not extending for corporate income tax on crude oil, condensate, natural gas collected under agreements, contracts);

- Beverage production; printing, copying of recorded media of all kinds; production of coke, refined petroleum products; production of chemicals kết quả bóng đá trực tiếp chemical products; production of products from pre-cast metals (excluding machinery, equipment); production of motorcycles, motorbikes; repair, maintenance, kết quả bóng đá trực tiếp installation of machinery kết quả bóng đá trực tiếp equipment;

- Water drainage kết quả bóng đá trực tiếp wastewater treatment.

[2] Enterprises, organizations, households, business households, individuals engaged in business activities in the following economic sectors:

- Logistics kết quả bóng đá trực tiếp storage; accommodation kết quả bóng đá trực tiếp catering services; education kết quả bóng đá trực tiếp training; healthcare kết quả bóng đá trực tiếp social assistance activities; real estate business activities;

- Labor kết quả bóng đá trực tiếp employment services; activities of travel agencies, tour operations kết quả bóng đá trực tiếp support services, related to advertising kết quả bóng đá trực tiếp organizing tours;

- Creative, artistic, kết quả bóng đá trực tiếp entertainment activities; library, archive, museum, kết quả bóng đá trực tiếp other cultural activities; sports, amusement, kết quả bóng đá trực tiếp recreation activities; cinema activities;

- Broadcasting operations, computer programming, consulting services, kết quả bóng đá trực tiếp other activities related to computers; information service activities;

- Support service activities for mining.

The list of economic sectors mentioned in Clauses 1 kết quả bóng đá trực tiếp 2, Article 3 ofDecree 64/2024/ND-CPis determined according toDecision No. 27/2018/QD-TTg.

- Economic sectors classification according to Appendix I issued together withDecision 27/2018/QD-TTgconsists of 5 levels kết quả bóng đá trực tiếp the determination of economic sectors is applied according to the principle:

+ In cases where the name of the economic sector mentioned in Clauses 1 kết quả bóng đá trực tiếp 2, Article 3 ofDecree 64/2024/ND-CPbelongs to level 1, the economic sector applying the extension includes all economic sectors of levels 2, 3, 4, kết quả bóng đá trực tiếp 5 under level 1;

+ In cases where it belongs to level 2, the economic sector applying the extension includes all economic sectors of levels 3, 4, kết quả bóng đá trực tiếp 5 under level 2;

+ In cases where it belongs to level 3, the economic sector applying the extension includes all economic sectors of levels 4 kết quả bóng đá trực tiếp 5 under level 3;

+ In cases where it belongs to level 4, the economic sector applying the extension includes all economic sectors of level 5 under level 4.

[3] Enterprises, organizations, households, business households, individuals engaged in producing priority industrial support products; key mechanical products.

The priority industrial support products are defined according toNghị định 111/2015/NĐ-CP vềon supporting industry development; key mechanical products are defined according toDecision No. 319/QD-TTgthat approves the Strategy for Vietnam's Mechanics Industry Development by 2025, vision to 2035.

[4] Small kết quả bóng đá trực tiếp micro-sized enterprises as determined by the provisions of the Law on Supporting Small kết quả bóng đá trực tiếp Medium-sized Enterprises 2017 kết quả bóng đá trực tiếpNghị định 80/2021/NĐ-CPdetailing a number of articles of theLuật Hỗ trợ doanh xoilac tv trực tiếp bóng đá hôm nay nhỏ và vừa 2017 Số hiệu 04/2017/QH14.

The economic sector, field of enterprises, organizations, households, business households, individual businesses regulated in Clauses 1, 2, kết quả bóng đá trực tiếp 3 of Article 3 ofDecree 64/2024/ND-CPis the sector, field in which the enterprise, organization, household, business household, individual engages in production, business activities kết quả bóng đá trực tiếp generates revenue in 2023 or 2024.

Which entitiy is eligible for a deferral for VAT, CIT, PIT, kết quả bóng đá trực tiếp land rent in Vietnam in 2024?(Image from the Internet)

What are the regulations on deferral for taxes kết quả bóng đá trực tiếp land rent in Vietnam in 2024?

According to Article 4 ofDecree 64/2024/ND-CP, the regulations on extending the deadlines for VAT, CIT, PIT, kết quả bóng đá trực tiếp land rent payments in 2024 include:

[1] For Value-added Tax (excluding VAT on imports)

- Extension of the tax payment deadline for VAT amounts payable (including the tax distributed to provincial levels other than where the taxpayer's headquarters are located, kết quả bóng đá trực tiếp tax paid per occurrence) for the tax calculation period from May to September 2024 (for monthly VAT declaration) kết quả bóng đá trực tiếp the second kết quả bóng đá trực tiếp third quarters of 2024 (for quarterly VAT declaration) of the enterprises kết quả bóng đá trực tiếp organizations mentioned in Article 3 ofDecree 64/2024/ND-CP.

The extension period is 05 months for VAT of May 2024, June 2024, kết quả bóng đá trực tiếp the second quarter of 2024, 04 months for VAT of July 2024, 03 months for VAT of August 2024, kết quả bóng đá trực tiếp 02 months for VAT of September 2024, kết quả bóng đá trực tiếp the third quarter of 2024. The extension time under this point is calculated from the deadline for VAT payment according to tax management rules.

[2] For Corporate Income Tax

- Extension of the payment deadline for provisionally paid CIT of the second quarter of the 2024 CIT calculation period for businesses kết quả bóng đá trực tiếp organizations within the subjects prescribed in Article 3 ofDecree 64/2024/ND-CP. The extension is 03 months from the deadline for CIT payment as stipulated in tax management legislation.

- If the enterprises kết quả bóng đá trực tiếp organizations mentioned in Article 3 ofDecree 64/2024/ND-CPhave branches or subordinate units that declare CIT separately with the directly managing tax authority of the branches or units, these branches or units also qualify for CIT payment extension. If the branches or subordinate units of the enterprises kết quả bóng đá trực tiếp organizations specified in Clauses 1, 2, kết quả bóng đá trực tiếp 3 of Article 3 ofDecree 64/2024/ND-CPdo not engage in production kết quả bóng đá trực tiếp business activities in the economic sectors kết quả bóng đá trực tiếp fields eligible for the extension, these branches kết quả bóng đá trực tiếp units do not qualify for CIT payment extension.

[3] For VAT kết quả bóng đá trực tiếp Personal Income Tax of Business Households, Individual Businesses

The extension of the deadline for VAT kết quả bóng đá trực tiếp PIT payment for tax liabilities in 2024 of business households kết quả bóng đá trực tiếp individual businesses operating in economic sectors kết quả bóng đá trực tiếp fields specified in Clauses 1, 2, kết quả bóng đá trực tiếp 3 of Article 3 ofDecree 64/2024/ND-CP. Business households kết quả bóng đá trực tiếp individual businesses must pay the extended tax amounts by December 30, 2024, as specified in Clause 3, Article 4 ofDecree 64/2024/ND-CP.

[4] For Land Rent

The extension of the deadline for paying land rent for 50% of the land rent due in 2024 (the second installment of 2024) for enterprises, organizations, households, kết quả bóng đá trực tiếp individuals governed by Article 3 ofDecree 64/2024/ND-CPwho are being directly leased land by the State under a Decision or Contract from a competent state authority under the form of annual land rent payment. The extension period is 02 months from October 31, 2024.

What are regulations on theextension of tax declaration deadlines in Vietnam?

According to Article 46 of theLaw on Tax Administration 2019, specific provisions on the extension of tax filing deadlines are as follows:

- Taxpayers unable to submit tax declarations on time due to natural disasters, calamities, epidemics, fires, unexpected accidents can apply for an extension of tax filing deadlines by the head of the directly managing tax authority.

- The extension should not exceed 30 days for filing monthly, quarterly, annual tax returns, or tax returns for each occurrence of tax obligations; 60 days for filing tax finalization returns from the due filing date.

- Taxpayers must submit a written request for extending the tax declaration filing deadline to the tax authority before the deadline, specifying the reason, with confirmation from the commune-level People's Committee or Police where the extension case occurs is regulated.

- Within 03 working days from receipt of the extension request, the tax authority must reply in writing to the taxpayer regarding the acceptance or rejection of the tax declaration filing extension request.