On 14 Apr 2023, Vietnam Government signed Decree 12/2023/ND-CP extending payment deadlines for VAT, corporate income tax, personal income tax, and land rent for 2023.
Eligible subjects include small and micro enterprises as defined by related laws and decrees.
- VAT payment deadlines extended as follows:
- March 2023 tax period: October 20, 2023
- April 2023 tax period: November 20, 2023
- May-June-July-August 2023 tax periods: December 20, 2023
- Q1 2023: October 31, 2023
- Q2 2023: December 31, 2023
- Temporarily paid corporate income tax deadlines extended:
- Q1 2023: July 31, 2023
- Q2 2023: October 31, 2023
- 50% of land rent payable in 2023 deadline extended.