On 14 April 2023, Vietnam’s Ministry of Finance (MoF) has issued Decree No. 12/2023/ND-CP, which provides for tax payment deadline extensions for qualifying taxpayers in various sectors, including agriculture, manufacturing, and SMEs. The extensions apply to VAT payments for different periods, with a range of 3 to 6 months extension. Additionally, corporate tax payments for the first and second quarters of 2023 are extended by 3 months, while VAT and personal income tax for business households and individuals have an extended payment deadline until 30 December2023. The deadline for 50% of land rent fees due in 2023 has also been extended by 6 months. Taxpayers need to submit an extension application with their relevant returns or before 30 September 2023, to take advantage of the extensions.
Related Posts
Vietnam: National Assembly approves CIT, PIT reductions for small businesses
Vietnam’s National Assembly approved Resolution No. 43/2026/QH16 on 24 August 2026, providing a 30% reduction in
Read More
UK, Vietnam customs pact enters into force
The UK-Vietnam Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters, signed on 29 October
Read More
Vietnam: National Assembly passes two-year income tax relief for individuals, enterprises
Vietnam's National Assembly has adopted a resolution cutting personal income tax and corporate income tax by 30% for
Read More
Vietnam tightens beneficial ownership rules under new business registration decree
Vietnam has amended its business registration regime through Decree No. 296/2026/ND-CP, issued by the Government on 23
Read More
Argentina, Vietnam conclude income tax treaty negotiations
Argentina and Vietnam have concluded negotiations on their income tax treaty, according to an update from Argentina’s
Read More
Vietnam, Burundi advance income tax treaty negotiations
Vietnam's Ministry of Foreign Affairs said representatives of Burundi and Vietnam discussed bilateral relations and
Read More