The Government has issued Decree No. 12/2023/ND-CP stipulating the extension of the deadline for the payment of tax and land rent. This decree aims to support businesses in their production and business activities in 2023.

This is the 5th time that the content of VAT, CIT, and PIT has been extended to support production and business. The decree was signed by Deputy Prime Minister Le Minh Khai and issued on April 14th, 2023.

Individuals and enterprises in priority fields such as agriculture-forestry, fishing, food industry, textiles, construction, transportation and storage, real estate, crude oil extraction, natural gas, regulated small enterprises and microenterprises, etc. are also allowed to extend the payment period of value added tax and personal income tax to December 31st, 2023.

1. Taxes due in 2023

Types Tax period Extension period Extended tax payment deadline
VAT – March-May 2023

– First quarter of 2023

6 months The latest submission date for each period is as follows:
+ March 2023: October 20th, 2023
+ April 2023: November 20th, 2023
+ May 2023: December 20th, 2023
+ First quarter of 2023: October 31st, 2023
– June 2023

– Second quarter of 2023

5 months + June 2023: December 20th, 2023
+ Second quarter of 2023: December 31st, 2023
July 2023 4 months December 20th, 2023
August 2023 3 months December 20th, 2023
CIT CIT payment deadline for the first and second quarter of 2023 3 months + First quarter of 2023: August 4th, 2023
+ Second quarter of 2023: October 31st, 2023
Land rent 50% of the arising land rent payable in 2023 6 months from May 31st, 2023 to November 30th, 2023

2. Procedures for extending tax payment in 2023

Step 1

The taxpayer shall make a written request for an extension of the tax payment deadline according to form No. 01/GHAN and shall submit it before September 30th, 2023.

Depending on each case, the application file for tax payment extension must have additional documents as required.

Step 2

Taxpayers send the dossier to the tax authority through one of the following platforms:

  • Directly at the tax office
  • Via the postal system
  • Via electronic transaction

3. Processing time for requests to extend the deadline for payment of the tax

If the application file is incomplete or contain errors:  tax authorities will notify in writing within 3 working days from the date of receipt of the application (in accordance with Form No. 01/TB-BSTT-NNT issued together with Decree 126/2020/NĐ-CP) requesting taxpayers to explain or complete the files.

If the documents are complete:  tax authority will issue the following documents within 10 working days from the date of receipt of the application:

  • If the extension of the tax payment deadline is not approved: a Notice of Disapproval of the extension of the tax payment deadline (form No. 03/GHAN issued together with Appendix I to Circular 80/2021/TT-BTC)
  • If the extension of the tax payment deadline is approved: a decision on extension of the said deadline (form No. 02/GHAN issued together with Appendix I of Circular 80/2021/TT-BTC)

The article is based on laws applicable at the time noted as above and may no longer be appropriate at the time the reader approaches this article as the applicable laws and the specific cases that the reader may wish to apply may have changed. Therefore, the article is for referencing only.


Get in touch with us today and our team would handle your corporate matters with expertise.

This field is for validation purposes and should be left unchanged.