The Provincial People's Committee requests departments, branches, sectors, associations, unions, and People's Committees of districts, towns, and cities to study Decree 64/ND-CP dated June 17, 2024 for implementation. The Tax Department is responsible for monitoring and guiding relevant agencies, units, localities, and individuals to implement this Decree in accordance with their authority and regulations. If beyond their authority, report to the Provincial People's Committee for consideration and handling.
According to Decree 64/ND-CP dated June 17, 2024, the Government extends the deadline for paying value-added tax payable for the tax period from May to September 2024 (in case of monthly value-added tax declaration) and the tax periods of the second and third quarters of 2024 (in case of quarterly value-added tax declaration).
The extension period is from 2 to 5 months. Specifically: 5-month extension for VAT of May 2024, June 2024 and the second quarter of 2024, 4-month extension for VAT of July 2024, 3-month extension for VAT of August 2024 and 2-month extension for VAT of September 2024 and the third quarter of 2024.
The deadline for paying value added tax for the tax period of May 2024 is no later than November 20, 2024, the tax period of June, July, August, September 2024 is no later than December 20, 2024, and the tax period of the second and third quarters of 2024 is no later than December 31, 2024.
Extension of provisional tax payment for the second quarter of the 2024 corporate income tax period for enterprises and organizations subject to the extension for 3 months. For value added tax and personal income tax of business households and business individuals, extension of the deadline for payment of value added tax and personal income tax for the tax payable arising in 2024 of business households and business individuals operating in economic sectors and fields as prescribed. Business households and business individuals shall pay the extended tax amount in this clause no later than December 30, 2024.
Extension of land rent payment deadline for 50% of the land rent payable in 2024 (the amount payable in the second period of 2024) of enterprises, organizations, households and individuals eligible for extension who are directly leasing land from the State according to the decision or contract of a competent State agency in the form of annual land rent payment. The extension period is 2 months from October 31, 2024.
This Decree takes effect from June 17, 2024 to December 31, 2024. After the extension period under this Decree, the deadline for tax and land rent payment shall be implemented according to current regulations.
Source: https://baoquangnam.vn/trien-khai-thuc-hien-chinh-sach-gia-han-thoi-han-nop-thue-tien-thue-dat-nam-2024-3136768.html
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