In order to strengthen measures to support people as well as production and business activities during the Covid-19 pandemic, on 19 April 2021, the Government released Decree 52/2021/ND-CP on extending the deadline of Value Added Tax, Corporate Income Tax, Personal Income Tax and land rental fee payment in 2021 (“Decree 52”).
According to Article 2 Decree 52, subjects eligible for the extension of the deadline for paying the above taxes in 2021 include the following:
A. Enterprises, organizations, households and individuals engaged in manufacturing and business activities generating income in 2020 or 2021 in the following industries and fields:
1. Enterprises, organizations, households and individuals engaged in manufacturing activities (determined under Decision No. 27/2018/QD-TTg dated 06 July 2018) as follows:
(a) Agriculture, forestry and fishery;
(b) Food manufacture and processing; weaving; Clothes manufacture; Manufacture of leather and relevant products; Wood processing and manufacture of products from wood, bamboo of various species (except beds, wardrobes, tables, chairs); manufacture of products from straw and plaiting materials; Manufacture of paper and paper-related products; Manufacture of products from rubber and plastic; Manufacture of products from other non-metallic minerals; Metal manufacture; Mechanical processing; Handling and coating metal; manufacture of automobiles and other motor; Manufacture of beds, wardrobes, tables, chairs;
(d) Publishing activities; cinematographic activities, television program production, music recording and publishing;
(e) Exploitation of crude oil and natural gas;
(f) Manufacture of drinks and beverages; printing, record copying of all kinds; production of coke coal, refinement of petroleum products; manufacture of chemical and chemical products; manufacture of prefabricated products (except for machinery and equipment); manufacture of motorbike; business activities of reparation, maintenance and installation of machines and equipment;
(g) Drainage and wastewater treatment activities.
2. Enterprises, organizations, households and individuals engaged in business activities (determined under Decision No. 27/2018/QD-TTg dated 06 July 2018) as follows:
(a) Transportation and warehousing; accommodation and catering services; education and training; health and social assistance activities; real estate business;
(b) Labor and employment service activities; activities of travel agents, tour operators and support services related to advertising and organizing tours;
(c) Composing, artistic and entertainment activities; library activities, conservation, museums and other cultural activities; sports activities, entertainment activities; movies;
(d) Broadcasting activities; computer programming, consulting services and other activities related to computers and information service;
(e) Mining support services.
3. Enterprises, organizations, households and individuals engaged in manufacture of supporting industrial products given priority for development; key mechanical products
Supporting industrial products given priority for development determined under the Decree No. 111/2015/ND-CP dated 03 November 2015 on supporting industrial development;
Key mechanical products determined under the Decision No. 319/QD-TTg dated 15 March 2018 approving the Strategy for the development of Vietnam’s mechanical industry to 2025, with a vision to 2035.
B. Small and micro enterprises
Small and micro enterprises determined under Law on Supporting small and medium enterprises 2017 and the Decree No. 39/2018/ND-CP dated 11 March 2018.
C. Credit organizations, foreign bank branches (meeting the conditions for the implementation of solutions to support customers being enterprises, organizations and individuals affected by Covid-19 epidemic in accordance with the regulations by the State Bank of Vietnam.
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