Tourism enterprises continue to be eligible for tax and land lease payment extension in 2021

According to the General Department of Tourism under the Ministry of Culture, Sports and Tourism, the enterprises operating in the tourism sector continue to be within the group supported by the Government to overcome difficulties due to the impact of the COVID-19 pandemic.

Illustrative image. (Hoi An ancient town)
Illustrative image. (Hoi An ancient town)

Specifically, on April 19, 2021, the Government issued Decree No. 52/2021 / ND-CP on the extension of time limits for payment of value-added tax, corporate income tax, personal income tax, and land rent fees to support businesses and people suffering from the COVID-19 pandemic.

Decree No. 52/2021 / ND-CP applies to enterprises, organisations, business households, and individuals operating in production in many different economic sectors.

The Decree took effect from April 19, 2021. The Ministry of Finance is responsible for directing and organising the implementation and handling problems arising in the course of its implementation. This is the third time the Government has introduced tax and land rent payment deadlines since the first COVID-19 cases reported in Vietnam on January 23, 2020.

Earlier, on March 15, 2021, the General Department of Tourism advised the leaders of the Ministry of Culture, Sports and Tourism to sign a document on mechanisms and policies to support the tourism industry for the Ministry of Planning and Investment to synthesize and submit to the Prime Minister.