The beneficiaries are enterprises, organisations, household businesses and individuals in such economic sectors as agriculture, forestry, fisheries, construction, beverage, logistics and employment services.
Specifically, the due date will be extended by six months for value-added tax incurred during the tax period between March-May 2022 and the first quarter of 2022.
The extension is five months for VAT incurred in June and the second quarter of 2022, four months for VAT in July and three months for VAT in August.
Such payments must be made no later than October 20, 2022.
Household businesses and individuals are eligible for an extension until December 30, 2022, to pay their income tax and value-added tax due in 2022.
The deadline for paying corporate income tax is extended by three months.
For land lease fees, the payment date for 50% of the fees due to be paid in 2022 will be extended by six months from May 31 to November 30, 2022.
The decree took effect on May 28, 2022.
