Tax Alert - Decree 52 - Tax Payment Deferral for 2021 Approved
April 2021 | KPMG in Vietnam
Following the draft Decree for the deferral of tax payment introduced in the KPMG Tax Alert on 7 April 2021, the Government has officially issued Decree 52/2021/ND-CP approving the payment deferral for Corporate Income Tax (“CIT”), Value Added Tax (“VAT”), Personal Income Tax (“PIT”) and land rental fee in 2021. In addition to the taxpayers regulated under Decree 41/2020/ND-CP, Decree 52 broadly expands the eligible taxpayers to enjoy tax payment deferral scheme.
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