On April 17, 2023, the Ha Nam Provincial Tax Department issued Official Dispatch No. 915/CTHNA-TTHT on disseminating Decree No. 12/2023/ND-CO regulating the extension of the deadline for payment of value added tax, corporate income tax, personal income tax and land rent in 2023.
To support taxpayers to properly carry out procedures for extending tax and land rent payment according to Decree No. 12/2023/ND-CP, Ha Nam Provincial Tax Department guides taxpayers to prepare and submit a Request for extension of tax and land rent payment, specifically as follows:
1.Instruction Appendix
-Appendix I: Instructions for preparing and submitting the Request for extension of tax and land rent payment in 2023
-Appendix II: Instructions for registering an account on the National Public Service Portal.
-Appendix III: Instructions for individual taxpayers to register electronic transaction accounts with tax authorities via the National Public Service Portal.
2. Deadline for taxpayers to submit the Extension Request: No later than September 30, 2023. Taxpayers shall self-determine and be responsible for requesting an extension to ensure that the correct subjects are eligible for the extension. If a taxpayer submits the Extension Request to the tax authority after September 30, 2023, the tax and land rent payment deadline will not be extended according to the provisions of Decree No. 12/2023/ND-CP.
You can refer to the information on the website of the Ha Nam Provincial Tax Department at http://hanam.gdt.gov.vn
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