The government extends the deadline for paying taxes and land rent in 2024

The Government has just issued Decree No. 64/2024/ND-CP dated June 17, 2024 extending the deadline for paying value added tax , corporate income tax, personal income tax and land rent. in 2024.

Accordingly, the person eligible for the extension shall send a request for extension of tax and land rent payment for the first time or replacement when detecting errors to the directly managing tax agency electronically or send a paper copy. directly to the tax authority or sent via postal service.

The request is sent once for all taxes and land rents arising during the extended tax periods.

Taxpayers submit a request for extension of tax and land rent payment at the same time as submitting monthly (or quarterly) tax declaration documents according to tax administration regulations.

In case the extension request is not submitted at the same time as the monthly (or quarterly) tax declaration submission, the deadline for payment is September 30, 2024 , the tax authority will still extend the tax payment. The land lease of the arising periods is extended before the time of submitting the Extension Application.

If the taxpayer sends a request for extension to the tax authority after September 30, 2024, the payment of taxes and land rent will not be extended according to the provisions of this Decree.

In case the extended amounts are in many areas managed by different tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting the information and sending the Extension Request to the relevant managing tax authority. .

Taxpayers themselves determine and are responsible for requesting an extension to ensure the right subjects are granted an extension according to this Decree.

In case the taxpayer declares additional tax declaration dossiers for the extended tax period, resulting in an increase in the amount payable and sends it to the tax authority before the end of the extended tax payment deadline, the extended tax amount includes including the additional payable amount due to additional declaration.

If the taxpayer declares an additional tax declaration for the extended tax period after the extended tax payment deadline expires, the amount payable due to the additional declaration will not be extended.

Decree 64/2024/ND-CP takes effect from June 17, 2024 to December 31, 2024.

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