According to the decree, the following groups are eligible for extensions on value-added tax (VAT), corporate income tax (CIT), personal income tax, and land rent payments in 2024:

1. Businesses, Organizations, Households, Business Households, and Individuals Engaged in Production in the Following Economic Sectors:

   • Agriculture, forestry, and fisheries;

   • Food production and processing; textiles; clothing manufacturing; leather production and related products; wood processing and wood, bamboo, and rattan product manufacturing (excluding beds, wardrobes, tables, chairs); straw and thatch products and woven material manufacturing; paper and paper products manufacturing; rubber and plastic products manufacturing; non-metallic mineral product manufacturing; metal production; mechanical processing; metal treatment and coating; electronic products, computers, and optical products manufacturing; automobile and other motor vehicle manufacturing; bed, wardrobe, table, and chair manufacturing;

   • Construction;

   • Publishing activities; film production, television program production, sound recording, and music publishing;

   • Crude oil and natural gas extraction (excluding corporate income tax on crude oil, condensate, natural gas collected according to agreements, contracts);

   • Beverage production; printing, reproduction of recorded media; coke and refined petroleum product manufacturing; chemical and chemical product manufacturing; fabricated metal product manufacturing (excluding machinery, equipment); motorbike and motorcycle manufacturing; machinery and equipment repair, maintenance, and installation;

   • Water drainage and wastewater treatment.

2. Businesses, Organizations, Households, Business Households, and Individuals Engaged in Business Activities in the Following Economic Sectors:

   • Transportation and warehousing; accommodation and food services; education and training; health and social assistance activities; real estate business activities;

   • Labor and employment services; travel agency activities, tour business, and support services, including advertising and tour organization;

   • Creative, art, and entertainment activities; library, archival, museum, and other cultural activities; sports, entertainment, and recreation activities; film screening activities;

   • Broadcasting activities; computer programming, consultancy, and related activities; information service activities;

   • Support services for mining.

3. Businesses, Organizations, Households, Business Households, and Individuals Engaged in the Production of Prioritized Supporting Industry Products; Key Mechanical Products.

4. Small and Micro Enterprises Identified According to the Provisions of the Law on Supporting Small and Medium Enterprises 2017 and Decree 80/2021/ND-CP Detailing a Number of Articles of the Law on Supporting Small and Medium Enterprises 2017.

The economic sectors and fields of businesses, organizations, households, business households, and individual businesses specified in (1), (2), and (3) above are the sectors and fields in which the businesses, organizations, households, business households, and individual businesses have production and business activities and generate revenue in 2023 or 2024.

See more at Decree 64/2024/ND-CP, which is effective from June 17, 2024, to December 31, 2024.

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