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Decree 64/2024/ND-CP on extending the deadline for paying taxes and land rent in 2024
19 June, 2024
Decree 64/2024/ND-CP has been issued on extending the deadline for paying taxes and land rent in 2024.
On June 17, 2024, the Government issued Decree 64/2024/ND-CP on extending the deadline for paying taxes and land rent in 2024.
On June 17, 2024, the Government has just issued Decree 64/2024/ND-CP extending the deadline for paying value added tax, corporate income tax, personal income tax and land rent in 2024. .
Decree 64/2024/ND-CP has been issued on extending the deadline for paying taxes and land rent in 2024.
Accordingly, subjects eligible for extension of payment of value-added tax, corporate income tax, personal income tax and land rent in 2024 include:
(1) Enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors:
– Agriculture, forestry and fisheries;
– Food production and processing; weaving; costume production; production of leather and related products; wood processing and production of products from wood, bamboo (except beds, cabinets, tables, chairs); manufacture of products from straw and plaiting materials; production of paper and paper products; manufacturing products from rubber and plastic; production of products from other non-metallic minerals; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; production of automobiles and other motor vehicles; production of beds, cabinets, tables, chairs;
– Build;
– Publishing activities; cinematographic activities, television program production, recording and music publishing;
– Crude oil and natural gas exploitation (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements and contracts);
– Beverage production; print and copy records of all kinds; production of coke and refined petroleum products; production of chemicals and chemical products; manufacturing products from prefabricated metal (except machinery and equipment); production of motorbikes and motorbikes; repair, maintenance and installation of machinery and equipment;
– Drainage and wastewater treatment.
(2) Enterprises, organizations, households, business households, and individuals doing business 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 service activities; activities of travel agents, tour businesses and support services related to promotion and organization of tours;
– Creative, artistic and entertainment activities; operations of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;
– Radio and television broadcasting activities; computer programming, consulting services and other activities related to computers; information service activities;
– Mining support service activities.
(3) Enterprises, organizations, households, business households, and individuals manufacturing supporting industrial products are given priority for development; key mechanical products.
(4) Small and micro enterprises are determined according to the provisions of the 2017 Law on Support for Small and Medium Enterprises and Decree 80/2021/ND-CP detailing a number of articles of the Law on Support for Small Enterprises and just in 2017.
Economic sectors and fields of enterprises, organizations, households, business households, and individual businesses specified in (1), (2) and (3) above are the industries and fields in which enterprises, Organizations, households, business households, and individual businesses with production and business activities and generating revenue in 2023 or 2024.
See more in Decree 64/2024/ND-CP effective from June 17, 2024 to December 31, 2024.
Source: Law Library
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