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In the context of the unpredictable developments of Covid-19 epidemic, the Government issued the Decree No.52/2021/ND-CP dated April 19, 2021 (briefly called the Decree No.52) on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021. For greater concern, Binh Duong Newspaper had an interview with Mr. Le Thanh Quy, Deputy Director of provincial Tax Department about the process of implementing the Decree No.52.

- Which targeted groups are the Decree No.52 for, sir?

 - The complicated developments of Covid-19 pandemic have greatly affected production, business activities and people's lives. The Government has decided to implement a number of policies to support employees and employers facing difficulties, due to the pandemic. The Decree No.52 is for 5 main groups, including enterprises, organizations, business households and individuals in various economic sectors such as agriculture, forestry and fisheries; construction; beverage production; drainage and wastewater treatment; warehouse transportation; accommodation and food services... In addition, the Decree No. 52 is also applied for enterprises, organizations, business households and individuals engaging in production of auxiliary industrial products with development priority, key mechanical products; small and micro enterprises, credit institutions…

Tax officials recheck policies to promptly support beneficiaries from the Decree No.52 during the pandemic

- Sir, how has provincial tax sector implemented this policy?

- In order to promptly implement the contents of the Decree No. 52, provincial Tax Department has issued a series of documents and decisions. The department has also set up a team to propagandize the basic contents of the Decree No.52 on the media. The basic contents of the  Decree No. 52 are emailed directly to organizations and businesses in the province. The province’s tax sub-departments have also coordinated with the local media agencies, market management boards, commercial centers, the People's Committees of communes, wards and townships to make dissemination of information about  the Decree No.52 to each taxpayer.

So far, the tax sector has extended the payment of tax and land rent for 3,145 taxpayers, including 3,139 enterprises, organizations, and 6 business households, with a total extension of more than VND 3.55 trillion. Through statistics,  35,306 enterprises, organizations and 29,217 business households and individuals in the province are eligible for this policy

- What does provincial Tax Department pay attention to enterprises when extending the payment of tax and land rent, sir?

 - Enterprises and taxpayers need to compare the regulations on subjects applied in the Decree No. 52 with their actual conditions to carry out extension procedures as stipulated. In addition, enterprises and taxpayers need to make written requests for extension of tax payment and land rent and send them to tax authorities to be extended in according with regulations. Accordingly, in order to have taxes and land rents extended as prescribed in the Decree No.52, enterprises and taxpayers must fully pay taxes, land rents which have been extended tax payment under the provisions of the Decree No. 41 /2020/NDCP and corresponding late payment interest (if any) to the State budget before July 30, 2021. In the process of implementing the Decree No.52, if there are any difficulties, they should be promptly reported to the tax authorities for answers and implementation support.

- Thank you Sir!

Amid the complicated developments of the pandemic, localities have to implement strict social distancing. There are only a few of enterprises eligible to ensure the implementation of the "3 on-site", "1 road, 2"  production model. Therefore, enterprises have also face many difficulties in terms of consumption markets, material sources…in order to maintain operations. In that condition, the Decree No. 52 has allowed enterprises and taxpayers to extend payment of VAT, CIT, PIT and land rent, thereby partially helping them solve financial difficulties to further maintain production and business activities in the next period.

Reported by Thanh Hong-Translated by Kim Tin