top of page

Continuing the extension of tax and land rent payment deadlines

The government has just issued Decree 52/2021/ND-CP dated April 19, 2021, extending the deadline for submitting value-added tax, corporate income tax, personal income tax, and land rent in 2021

The decree specifies that, for value-added tax (excluding import value-added tax), the extension of the deadline for tax payments applies to the accrued value-added tax amount (including the portion allocated to other provincial-level localities where the taxpayers has its main office) for the tax calculation periods from March to August 2021 (for monthly value-added tax declarations) and the first and second quarters of 2021 (for quarterly value-added tax declarations) by enterprises and organizations. The extension period is 5 months for the accrued value-added tax from March to June 2021 and for the first and second quarters of 2021. The extension period os 4 months for the value added tax amount of July in 2021, 3 months for the value added tax amount of August 2021. The extension period is calculated from the end date of the value added tax payment deadline according to the provisions of tax management law.

For corporate income tax, the decree stipulates: An extension of the deadline for the payment of provisional corporate income tax for the first and second quarters of the corporate income tax calculation year 2021 for enterprises and organizations falling under the specified category. The extension period is 3 months, counting from the end date of the corporate income tax payment deadline as prescribed by tax management law.

Regarding value-added tax and personal income tax for business households and individual businesses, the extension of the deadline applies to the accrued tax amounts that must be paid in 2021 for business households and individual businesses operating in the economic sectors and fields mentioned in (1), (2), (3) above. Business households and individual businesses shall make the postponed tax payment under this provision no later than December 31, 2021.

For land rent payments, the extension of the deadline for land rent payments applies to the rent amounts due for the first quarter of 2021 for enterprises, organizations, business households, and individuals falling under the specified category who are directly leasing land from the Government based on Decisions or Contracts of competent state authorities, under the form of annual land rent payment. The extension period is 6 months, counting from May 31, 2021.

This extension is deemed necessary to provide enterprises and individuals with additional financial resources to maintain and restore production, contributing to achieving the economic growth goals for the entire year 2021. Thus, this marks the third time the government has extended taxes and land rent payments to support businesses facing difficulties due to pandemic.


Related Posts

See All


DECREE NO. 64/2024/ND-CP ON EXTENDING THE DEADLINE FOR PAYING TAXES AND LAND RENT IN 2024 Issued by: Gorverment Issued date: 17 June 2024 Effective date: 17 June 2024 Expiration date: 31 December 2024


Commenting has been turned off.


Bạn mong muốn nhận được tư vấn của đội ngũ chuyên gia RSM Việt Nam, vui lòng gửi câu hỏi tại đây

You have successfully submitted your registration information. Thank you.

bottom of page