{"id":13895,"date":"2021-05-05T06:53:17","date_gmt":"2021-05-05T06:53:17","guid":{"rendered":"https:\/\/bizlawyer.vn\/small-and-medium-sized-enterprises-are-allowed-to-extend-the-tax-to-be-paid-in-2021"},"modified":"2021-07-27T03:03:50","modified_gmt":"2021-07-27T03:03:50","slug":"small-and-medium-sized-enterprises-are-allowed-to-extend-the-tax-to-be-paid-in-2021","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/small-and-medium-sized-enterprises-are-allowed-to-extend-the-tax-to-be-paid-in-2021","title":{"rendered":"Small and medium-sized enterprises are allowed to extend the tax to be paid in 2021"},"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;), accordingly, Small and medium-sized enterprises (SMEs) are one of the subjects to be applied Decree 52, specifically as follows:<\/span><\/p>\n<p><b>SMEs are eligible for tax extension according to Decree 52:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; <\/span> <span style=\"font-weight: 400;\">According to Clause 4 Article 2 of Decree 52: <\/span><i><span style=\"font-weight: 400;\">SMEs are determined in accordance with the Law on SMEs support No. 04\/2017\/QH14 and Decree No. 39\/2018\/ND-CP dated March 11, 2018 of the Government on details of a number of articles of the Law on SMEs Support.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; <\/span> <span style=\"font-weight: 400;\">However, not all SMEs are eligible for tax extension under Decree 52. Specifically, under Clause 1, Article 4 of Decree 52\/2021 to be considered for deferred tax under Decree 52. Taxpayers must also: Pay the deferred tax and land rental in full according to the provisions of Decree No. 41\/2020\/ND-CP and the corresponding arising late payment interest (if any) into the state budget before 30 July 2021. In which, Decree No. 41\/2020\/ND-CP was issued on April 8, 2020, providing for support enterprises overcome difficulties caused by the Covid-19 pandemic related to deferred tax and land rental to.<\/span><\/p>\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":14294,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13895","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\/13895","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=13895"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13895\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/14294"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}