On April 8, 2020, the Government issued Decree 41/2020/ND-CP stipulating the extension of tax payment and land rent; Binh Duong Tax Department issued Official Letter 7702/CT-TTHT on April 10, 2020 to guide the contents to be noted when implementing the extension of value added tax payment; Corporate income tax; VAT, personal income tax of households, individuals doing business and land rent are posted on the website of Binh Duong Department of Taxation (Notice section).
Taxpayers who are entitled to extend the time limit send the written request for extension of tax payment and land rent (by electronic mode or other methods, business households pay electronically or pay tax at the tax team) according to the set form. in the Appendix attached to Decree 41/2020/ND-CP to the tax authority directly managing one time for all periods of taxes and land rents to be extended together with the time of filing the monthly (or quarterly) declaration of tax according to the law on tax administration.
Department of Tax – Translated by Vi Bao
