Some new notable regulations on the 4th week of April 2021
| Circular 03/2021/TT-BKHDT prescribes the form of documents and reports related to investment activities in Vietnam, investment from Vietnam to abroad and investment promotion.
Effective date: 09/04/2021 |
| Accordingly, the new forms are issued in accordance with the Law on Investment 2020 and Decree 31/2021/ND-CP. |
| Decree 52/2021/ND-CP extending the time limit for paying VAT, CIT, PIT and land rent in 2021.
Effective date: 19/04/2021 |
| Decree No. 52/2021/ND-CP regulates the extension of the time limit for tax and land rental payment for businesses, organizations, business households, and business individuals that are adversely affected by the covid-19 epidemic. The Decree specifies the time of extension as follows:
– An extension of 5 months for the value added tax amount from March to June 2021 and quarter 1 and quarter 2, 2021; – An extension of 04 months for the value added tax amount in July 2021, an extension of 03 months for the value added tax amount in August 2021; – An extension of 03 months for the corporate income tax amount temporarily paid in the first quarter and second quarter of the corporate income tax period in 2021; Business households and individuals shall pay value-added tax and personal income tax in 2021 by December 31, 2021; – Extension of 06 months of payable land rent in the first period of 2021. Taxpayers eligible for extension submit a one-time renewal request for all periods of the renewed taxes at the time of filing the tax return. The deadline for submitting the request for extension is July 30, 2021. |
