Extension of the 2022 Tax Filing Deadline

Extension of the VAT, Corporate Income Tax (CIT), Personal Income Tax (PIT), and Land Rent Payment Deadlines for 2022

The government has just issued Decree No. 34/2022/ND-CP, which officially takes effect from May 28, 2022, to December 31, 2022, regarding the extension of the deadlines for VAT, CIT, PIT, and land rent payments for the year 2022, specifically as follows:

1. VAT (excluding import VAT)

The deadline for VAT payments will be extended for the VAT amount payable (including VAT allocated to other provinces where the taxpayer’s head office is not located, VAT payable for each arising period) for tax periods from March to August 2022 (for taxpayers declaring VAT on a monthly basis) and for the first and second quarters of 2022 (for taxpayers declaring VAT on a quarterly basis).

The extension periods are as follows:

• 6 months for VAT from March to May 2022 and Q1 2022.

• 5 months for VAT of June 2022 and Q2 2022.

• 4 months for VAT of July 2022.

• 3 months for VAT of August 2022.

The extension period will be calculated from the end of the VAT payment deadline as regulated by the law on tax administration.

2. CIT

The deadline for advance CIT payments for Q1 and Q2 of 2022 is extended.

The extension period is 3 months, starting from the end of the CIT payment deadline as regulated by the law on tax administration.

3. VAT and PIT for Business Households and Individuals

The deadline for VAT and PIT payments is extended for amounts due in 2022 from business households and individual businesses operating in economic sectors as regulated.

Business households and individual businesses must pay the extended tax amount by no later than December 30, 2022.

4. Land Rent

The deadline for land rent payments is extended for 50% of the land rent amount due in 2022 for businesses, organizations, households, and individual businesses that are directly leased land by the State under a decision or contract with the competent state agency, with annual land rent payments.

The extension period is 6 months, from May 31, 2022, to November 30, 2022.