Accordingly, medium and small-sized enterprises, Intensive-labour enterprises (more than 300 laborers) in production or processing fields of: Agricultural products, forestry products, aquatic products, textile and garment, leather and footwear…and enterprises of housing business investment are prolonged duration of enterprise income tax payment for 06 months applying to payable enterprise income tax amounts of quarter I and duration of enterprise income tax payment for 03 months applying to payable enterprise income tax amounts of quarter II and quarter III of 2013. Therefore, duration of extension of tax payment time limit for the payable EIT amounts arising of quarter I, II of 2013 entitled to prolong tax payment time limit shall be not later than October 30, 2013. Duration of extension of tax payment time limit for the payable EIT amounts arising of quarter III of 2013 entitled to prolong tax payment time limit shall be not later than January 30, 2014.
At the same time, these above enterprises performing VAT payment under deduction method will be also prolonged 06 months for value added tax (VAT) payment time limit for payable VAT amounts arising of January, February, March of 2013 (excluding VAT at import stage). At that time, The payment time limit of VAT arising in January 2013 shall be not later than August 20, 2013; in February 2013 shall be not later than September 20, 2013; in March 2013 shall be not later than October 21, 2013.
Besides, the Ministry of Finance also decided to reduce 50% of the payable land rents arising in 2013, 2014 for economic organizations, households, individuals, who is leased land by the State through annual rent payment prior December 31, 2010, using land with right purpose, subject to adjust the unit price of land renting as prescribed in the Government’s Decree No. 121/2010/ND-CP, of December 03, 2010 and the land rents arising in 2013, 2014 increased more than twice in comparison with the land rents arising in 2010. If after being reduced, the payable land rents of 2013, 2014 are still more than twice of the payable land rents of 2010, they shall be entitled to continue reducing until the payable land rents of 2013, 2014 are equal twice of the payable amounts of 2010.
This Circular takes effect on March 25, 2013
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