{"id":13905,"date":"2021-05-05T06:56:56","date_gmt":"2021-05-05T06:56:56","guid":{"rendered":"https:\/\/bizlawyer.vn\/to-apply-the-tax-extension-policy-in-2021-what-procedures-should-small-and-medium-sized-enterprises-carry-out"},"modified":"2021-07-27T03:02:32","modified_gmt":"2021-07-27T03:02:32","slug":"to-apply-the-tax-extension-policy-in-2021-what-procedures-should-small-and-medium-sized-enterprises-carry-out","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/to-apply-the-tax-extension-policy-in-2021-what-procedures-should-small-and-medium-sized-enterprises-carry-out","title":{"rendered":"To apply the tax extension policy in 2021, what procedures should Small and medium-sized enterprises carry out?"},"content":{"rendered":"

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. (“<\/span>Decree 52<\/b>“), accordingly, Small and medium-sized enterprises (SMEs) are one of the subjects to be applied Decree 52.<\/span><\/p>\n

However,<\/b> to apply the tax extension policy in 2021, what procedures should SMEs carry out?<\/b><\/p>\n

– <\/span> Decree 52\/2021 stipulates that <\/span>“Taxpayers determine by themselves and take responsibility for the request for extension to ensure the right subject is extended under this Decree.”<\/span><\/i> The appendix attached to Decree No. 52\/2021 on the Form of Application for deferred tax payment and land rental records: <\/span>“Taxpayers must determine by themselves according to the provisions of the Law on support for SMEs No. 04\/2017\/QH14 and Decree No. 39\/2018\/ND-CP dated 11\/3\/2018 detailing a number of articles of the Law on Support for SMEs.<\/span><\/i>\u201d<\/span><\/p>\n

–<\/span><\/i> According to Article 11 of the Government’s Decree No. 39\/2018\/ND-CP dated March 11, 2018, detailing a number of articles of the Law on support for SMEs stipulates:<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u201cArticle 11. Determination and declaration of small and medium enterprises<\/i><\/b><\/p>\n

1.a SME shall base itself on the form provided in the Appendix enclosed herewith to self-determine and declare its size as a micro-enterprise or a small or medium-sized enterprise and submit it to the agency, organizations support SMEs. SMEs are responsible before the law for the declaration. \u201d<\/span><\/i><\/p>\n

From the information cited above, to apply the tax extension policy in 2021, SMEs<\/span> should:<\/span><\/p>\n

Prepare: <\/span>(1) Declaration identifying micro-enterprise, small-sized enterprise, medium-sized enterprise; (2) Request for extension of tax and land rental payment<\/span><\/i>. Then, provide these documents to the Tax Authority to prove you’re a SME.<\/span><\/p>\n

Decree 52 takes effect from the signing date, which is April 19, 2021.<\/span><\/i><\/p>\n

Hope the above <\/span>information<\/span> is helpful to The Esteemed Readers.<\/span><\/p>\n

Bizlawyer is pleased to accompany with The Esteemed Readers!<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

On April 19, 2021, the Government issued Decree 52\/2021 […]<\/p>\n","protected":false},"author":3,"featured_media":14289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13905","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\/13905","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=13905"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13905\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/14289"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}