​It is applicable to subjects of enterprises, organizations, households, and individuals engaged in production in economic sectors; enterprises, organizations, households and individuals engaged in the production of supporting industrial products with priority to be developed, key mechanical products; micro- and small-sized enterprises defined in accordance with the Law on Support for small- and medium-sized enterprises; credit institutions, foreign bank branches implementing solutions to support customers being enterprises, organizations and individuals affected by the Covid-19 pandemic as stipulated by the State Bank of Vietnam.

Taxes and land rent to be extended include: Value added tax (excluding value added tax at import stage); corporate income tax; value added tax, personal income tax of business households and individuals; extending the time limit for land rent payment for the land rent payable for the first period of 2021 by enterprises, organizations, households and individuals subject to the provisions. In addition, if enterprises or business organizations carry out production and business activities in many different economic sectors, including the prescribed economic sectors or fields, it will be extended for the entire value-added tax and corporate income tax payable under the guidance in Decree no. 52/2021/ND-CP.

If the last day of the extended tax period coincides with the prescribed holiday, the last day of the time limit is counted as the next working day of that holiday.

Regarding the order and procedures for extension, taxpayers who are eligible for extension send a Request for extension of tax and land rent payment for the first time or replace when detecting errors (by electronic method; sending paper copy directly or by post to tax agency) using the form attached to Decree no. 52/2021/ND-CP for the tax agency to directly manage once for all periods of all extended taxes and land rent with the time of submitting the monthly (or quarterly) tax declaration documents in accordance with the law on tax administration.

If the Request for extension of tax and land rent payment is not summited with the time of summiting the monthly (or quarterly) tax declaration documents, the deadline for submission is July 30, 2021, the tax administration agency still extends tax and land rent payment for the incurred periods extended prior to the time of submission of the Request for extension.

In case the taxpayer is leased land by the State in many different areas, the tax agency that directly manage the taxpayer is responsible for transmitting information and sending the Request for extension of tax and land rent payment to the tax agency.

In order to have the tax and land rent extended as stipulated in Decree no. 52/2021/ND-CP, the taxpayer must pay the extended tax and land rent in full according to the provisions of the Government's Decree no. 41/2020/ND-CP dated April 08, 2020 and the correspondingly arising late payment interest (if any) into the state budget before July 30, 2021.

Taxpayers determine and take responsibility for the request of extension to ensure the right subjects that re extended according to Decree no. 52/2021/ND-CP. If the taxpayer submits the Request for extension of tax and land rent payment to the tax agency after July 30, 2021, he/she is not allowed to extend the tax or land rent payment as stipulated in Decree 52/2021/ND- CP.

Tax agency is not required to notify taxpayers of the acceptance of the extension of tax and land rent payment. In case during the extension period, the tax agency has grounds to determine that the taxpayer is not subject to the extension, the tax agency shall notify the taxpayer in writing of no extension and the taxpayer must fully pay the tax, land rent and late payment interest during the extension period into the state budget. In case after the expiration of the extension period, through supervision and inspection, the tax agency detects that the taxpayer is not eligible for the extension of tax or land rent payment according to Decree 52/2021/ND-CP, then the taxpayer must pay the outstanding tax, fines and late payment interest re-determined by the tax agency into the state budget.

No late payment interest is charged for the tax or land rent which is extended during the extended period of tax payment (including the case in which the Request for extension is sent to the tax agency after submitting the tax declaration documents and the case that the competent authority examines, inspects and determines that the extended taxpayer has additional tax of the extended tax periods).

The tax agency has not yet implemented enforcement specified in Article 125 of the Law on Tax administration no. 38/2019/QH14 with respect to the amount of tax owed by extended taxpayer as stipulated in Decree no. 52/2021/ND-CP, time for enforcement has not been implemented since April 19, 2021 (the date of promulgating Decree no. 52/2021/ND-CP) to December 31, 2021.

Reported by Cong Duc - Translated by Nguyen Trang