Extension of deadlines for taxes and land rental payment in 2023

This Decree applies mostly to enterprises, organizations, and individual business households operating in the fields of production, business and services.

The following extensions are provided for VAT payment, excluding import VAT:

• The deadline for payment for the tax period of March 2023: 20 October 2023;
• The deadline for payment of value-added tax (VAT) for the tax period of April 2023: 20 November 2023;
• The deadline for payment for the tax period of May 2023, June 2023, July 2023, August 2023: 20 December 2023;  
• The deadline for payment for the tax period of the first quarter of 2023: 31 October 2023;
• The deadline for payment for the tax period of the second quarter of 2023: 31 December 2023.

The extension for CIT payment:  03 months for the CIT payments for the first and second quarters of 2023.

For business households and individuals: an extension for the payment of VAT and PIT in 2023 to 30 December 2023.

For Land rental payment: An extension of 06 months from 31 May 2023 to 30 November 2023 for 50% of the arising land rent fee payable in 2023 for land leased directly from the State.

To take advantage of extensions, taxpayers are required to submit an extension application, which is attached as an Annex to the Decree. The application is submitted with the relevant monthly or quarterly return.  If the application for extension is not submitted at the same time as submitting the monthly (or quarterly) tax return, the deadline for submission is 30 September 2023.