According to Decree No. 41/2020 / ND-CP just issued, there are 05 groups of subjects entitled to tax and land rental extension as follows:
Firstly, enterprises, organizations, households and individuals engaged in production in the following economic sectors:
(1) Agriculture, forestry and fisheries;
(2) Food production and processing; weaving; costume production; leather and related products production; wood processing and products made from wood, bamboo (except beds, wardrobes, tables, chairs); production of products from straw and plaiting materials; manufacture of paper and paper products; manufacturing products from rubber and plastic; manufacture of products from other non-metal minerals; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of cars and other motor vehicles; production of beds, wardrobes, tables, chairs;
(3) Construction.
Second, enterprises, organizations, households and individuals doing business in the following economic sectors:
(1) Transportation and storage; accommodation and catering services; education and training; medical and social assistance activities; real estate business;
(2) Labor and employment services; activities of travel agents, tour business and support services, related to tour promotion and organization;
(3) Creative, artistic and recreational activities; activities of libraries, archives, museums and other cultural activities; sports activities, entertainment; movie projection activities.
Third, enterprises, organizations, households and individuals engaged in manufacturing supporting industrial products give priority to development; key mechanical products.
Fourthly, small and micro enterprises are determined in accordance with the Law on Small and Medium Enterprises Support No. 04/2017 / QH14 and Decree No. 39/2018 / ND-CP dated March 11, 2018 of the Government. detailing a number of articles of the Law on Support for Small and Medium Enterprises.
Fifth, the last object to be extended is the credit institution, foreign bank branch implementing solutions to support customers being enterprises, organizations and individuals affected by the Covid-19 translation according to regulations. of the State Bank of Vietnam.
To be extended, taxpayers only have to submit a single application for tax and land rental extension electronically or in paper form to the tax agency directly managing them before July 30, 2020.