{"id":13884,"date":"2021-05-05T06:50:03","date_gmt":"2021-05-05T06:50:03","guid":{"rendered":"https:\/\/bizlawyer.vn\/things-enterprises-need-to-keep-in-mind-when-implementing-the-procedures-to-request-vat-payment-extension-according-to-decree-52-2021-nd-cp"},"modified":"2021-07-27T03:05:20","modified_gmt":"2021-07-27T03:05:20","slug":"things-enterprises-need-to-keep-in-mind-when-implementing-the-procedures-to-request-vat-payment-extension-according-to-decree-52-2021-nd-cp","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/things-enterprises-need-to-keep-in-mind-when-implementing-the-procedures-to-request-vat-payment-extension-according-to-decree-52-2021-nd-cp","title":{"rendered":"Things enterprises need to keep in mind when implementing the procedures to request VAT payment extension according to Decree 52\/2021\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On April 19, 2021, the Government issued Decree 52\/2021\/ND-CP on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021. (&#8220;<\/span><b>Decree 52<\/b><span style=\"font-weight: 400;\">&#8220;). The following will be the things that the enterprises should be considered when carrying out procedures to request VAT payment extension according to Decree 52.<\/span><\/p>\n<ol>\n<li><b> <\/b> <b>Time to be extended for VAT payment:<\/b><span style=\"font-weight: 400;\"> It is 5 months from March to June 2021; quarter 1 and quarter 2, 2021. It is 04 months for the VAT of July 2021. It is 03 months for the VAT of August 2021.<\/span><\/li>\n<\/ol>\n<p><b>\u00a0 \u00a0 \u00a0 <\/b>2.<b>\u00a0<\/b> <b>Payment method:<\/b><span style=\"font-weight: 400;\"> Only send once to the directly managed tax agency for all periods of the extended taxes.<\/span><\/p>\n<ol start=\"3\">\n<li><b><\/b> <b>Method of implementation:<\/b><span style=\"font-weight: 400;\"> taxpayers are allowed to choose as follows:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">&#8211; <\/span> <span style=\"font-weight: 400;\">Taxpayers apply electronically to the web portal of tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211;<\/span> <span style=\"font-weight: 400;\">Taxpayers apply directly or by post to the tax authorities.<\/span><\/p>\n<ol start=\"4\">\n<li><b> <\/b> <b>Time of implementation:<\/b><span style=\"font-weight: 400;\"> At the same time as time of filing monthly tax declaration (or quarterly).<\/span><\/li>\n<\/ol>\n<p><i><span style=\"font-weight: 400;\">Decree 52 takes effect from the signing date, which is April 19, 2021.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Hope the above <\/span><span style=\"font-weight: 400;\">information<\/span><span style=\"font-weight: 400;\"> is helpful to The Esteemed Readers.<\/span><\/p>\n<p><b><i>Bizlawyer is pleased to accompany with The Esteemed Readers!<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On April 19, 2021, the Government issued Decree 52\/2021 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=13884"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13884\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/14299"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}