Extension of payment deadline of value-added tax, corporate income tax, personal income tax, and land rent for 2023

- 17/05/2023

On April 14, 2023, the Government promulgated Decree 12/2023/ND-CP on extending the deadline for payment of value added tax, corporate income tax, personal income tax, and land rent for 2023 (Decree 12) to support people, enterprises, promote production and business. Decree 12 takes effect from April 14, 2023 until the end of December 31, 2023 with some notable contents as follows:

(i) Subjects eligible for extension of payment deadline for tax and land rent;
(ii) Payment deadline for tax and land rent.