On April 14, 2023, the Government issued Decree No. 12/2023/NĐ-CP on the extension of deadlines for Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land rental fees in 2023.
Decree 12/2023/NĐ-CP contains the following notable contents:
- Four groups of taxpayers eligible for deadline extensions in 2023..
- Extension period for VAT deadline in 2023.
- Procedures for extending deadlines for VAT, CIT, PIT, and land rental fees in 2023.
- Template for requesting deadline extensions for taxes and land rental fees in 2023.
- Extension period for provisional CIT payments for the first and second quarters of 2023.
In order to accompany our valued customers, TS24 is pleased to provide you with the full text of Decree No. 12/2023/NĐ-CP.
Attach:
Decree No. 12/2023/NĐ-CP on the extension of deadlines for Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land rental fees in 2023.
12 May, 2023
by