Decree No. 52/2021/ND-CP dated April 19th, 2021 on the deferral of Value-Added Tax, Corporate Income Tax, Personal Income Tax, and land rents in 2021 prescribing the conditions for getting tax, land rents payable deferral.
Thereby, in order to get the deferral of tax and land rents payment; enterprises, organizations must fulfill the following conditions:
- The taxpayers must be subjected to the deferral entities as stipulated in Article 2, Decree No. 52/2021/ND-CP;
- The taxpayer shall fully pay the taxes and land rents that were deferred in accordance with the Government’s Decree No. 41/2020/ND-CP and late payment interest (if any) to the state budget before July 30th, 2021;
- The taxpayer eligible for deferral shall submit the original or revised application for tax and land rent deferral whether any error is detected before July 30th, 2021.
