Nghe An Tax Department guides electronic application on tax and land rent payment extension due to Covid-19

The leader of Nghe An Tax Department said: Currently, the General Department of Taxation has completed upgrading the application to meet the electronic receipt of Requests for extension of tax and land rent payment according to Decree 41/2020/ND-CP on the Electronic Tax Portal (eTax).

Removing difficulties for businesses is a major policy of the Government at present. Photo: LT

In order for businesses to be able to declare and submit the Request for extension of tax and land rent payment on eTax as soon as the eTax system is available, businesses need to perform the following steps:

1. Step 1:
Taxpayers log in to the sitehttps://thuedientu.gdt.gov.vnby taxpayer's User and Password.
2. Step 2:
Select tax declaration => select declaration registration => select template
GDNGHNT - REQUEST FOR EXTENSION OF TAX AND LAND RENT PAYMENT.
=> Click Continue.

3. Step 3:

Accept or Reselect notification system:
=> Click Accept.
4. Step 4:
Select tax declaration => select online declaration => select declaration form
GDNGHNT - REQUEST FOR EXTENSION OF TAX AND LAND RENT PAYMENT
=> Click continue
5. Step 5:
GDNGHNT Declaration - REQUEST FOR EXTENSION OF TAX AND LAND RENT PAYMENT
=> Click to complete the declaration, then select Sign and submit the declaration.
In case the General Department of Taxation has new instructions, Nghe An Provincial Tax Department will promptly update on the website.http://nghean.gdt.gov.vn
The documentation is as follows:
https://drive.google.com/…/1zMxtiCB2DrBHIRp9p-D8FL2Sr…/view…

According to Decree 41/2020/ND-CP, the Government applies an extension of the deadline for paying taxes and land rents for enterprises, organizations, households and individuals engaged in production and business activities; production of priority supporting industrial products; key mechanical products; small and micro enterprises; credit institutions and foreign banks implementing solutions to support customers affected by the Covid-19 epidemic.

The extension period is 5 months for the value added tax payable arising in the tax period of March, April, May and June 2020 and the tax period of the first and second quarters of 2020. For corporate income tax, the extension period is also 5 months for the corporate income tax payable according to the tax settlement of the tax period of 2019 and the provisional corporate income tax payable in the first and second quarters of the tax period of 2020 of the enterprise.

For value added tax and personal income tax of households and individuals doing business that must be paid in 2020, the deadline is December 31, 2020. In addition, the Government also extended the land rent payable for the first period of 2020 by 5 months from May 31, 2020.