Extension of the Deadline for Personal Income Tax Payment for Individuals Engaged in Creative, Artistic, trực tiếp bóng đá hôm nay euro Entertainment Activities in 2024.
Are individuals engaged in creative, artistic, trực tiếp bóng đá hôm nay euro entertainment activities eligible for the extension of the 2024 personal income tax payment deadline?
According to Article 3 ofDecree 64/2024/ND-CP, individuals engaged in business activities in the following economic sectors are eligible for the extension of the 2024 personal income tax payment deadline:
Eligible entities for the extension
1. Enterprises, organizations, households, household businesses, trực tiếp bóng đá hôm nay euro individuals engaged in production activities in the following economic sectors:
a) Agriculture, forestry, trực tiếp bóng đá hôm nay euro fisheries;
b) Food production trực tiếp bóng đá hôm nay euro processing; textiles; clothing production; leather trực tiếp bóng đá hôm nay euro related products production; wood processing trực tiếp bóng đá hôm nay euro manufacturing of products from wood, bamboo, trực tiếp bóng đá hôm nay euro rattan (except for beds, cabinets, tables, trực tiếp bóng đá hôm nay euro chairs); production of products from straw trực tiếp bóng đá hôm nay euro plaiting materials; paper production trực tiếp bóng đá hôm nay euro products from paper; rubber trực tiếp bóng đá hôm nay euro plastic product manufacturing; production of non-metallic mineral products; metal production; mechanical processing; metal treatment trực tiếp bóng đá hôm nay euro coating; production of electronic products, computers, trực tiếp bóng đá hôm nay euro optical products; automobile trực tiếp bóng đá hôm nay euro other motor vehicle manufacturing; production of beds, cabinets, tables, trực tiếp bóng đá hôm nay euro chairs;
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2. Enterprises, organizations, households, household businesses, trực tiếp bóng đá hôm nay euro individuals engaged in business activities in the following economic sectors:
a) Transportation trực tiếp bóng đá hôm nay euro storage; accommodation trực tiếp bóng đá hôm nay euro food services; education trực tiếp bóng đá hôm nay euro training; healthcare trực tiếp bóng đá hôm nay euro social assistance activities; real estate business;
b) Labor trực tiếp bóng đá hôm nay euro employment services; activities of travel agents, tour operation, trực tiếp bóng đá hôm nay euro related support services, including advertising trực tiếp bóng đá hôm nay euro organizing tours;
c) Creative, artistic, trực tiếp bóng đá hôm nay euro entertainment activities; activities of libraries, archives, museums, trực tiếp bóng đá hôm nay euro other cultural activities; sports, entertainment, trực tiếp bóng đá hôm nay euro recreational activities; film projection activities;
d) Broadcasting trực tiếp bóng đá hôm nay euro television activities; computer programming, consultancy, trực tiếp bóng đá hôm nay euro other activities related to computers; information service activities;
đ) Support services for mining activities.
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individuals engaged in creative, artistic, trực tiếp bóng đá hôm nay euro entertainment activities are eligible for the extension of the 2024 personal income tax payment deadline.
Are individuals engaged in creative, artistic, trực tiếp bóng đá hôm nay euro entertainment activities eligible for the extension of the 2024 personal income tax payment deadline? (Image from the Internet)
What is the deadline for the extension of the 2024 personal income tax payment for business individuals?
According to Article 4 ofDecree 64/2024/ND-CP:
Extension of tax payment trực tiếp bóng đá hôm nay euro land rent payment deadlines
- For value-added tax (excluding value-added tax at the import stage)
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- For value-added tax trực tiếp bóng đá hôm nay euro personal income tax for household businesses trực tiếp bóng đá hôm nay euro business individuals
The payment deadline for value-added tax trực tiếp bóng đá hôm nay euro personal income tax on the tax amount arising in 2024, for household businesses trực tiếp bóng đá hôm nay euro business individuals operating in the economic sectors trực tiếp bóng đá hôm nay euro fields specified in Clauses 1, 2, trực tiếp bóng đá hôm nay euro 3 of Article 3 of this Decree, is extended. Household businesses trực tiếp bóng đá hôm nay euro business individuals must complete the tax payments specified in this Clause no later than December 30, 2024.
4. For land rent
The deadline for payment of 50% of the land rent payable in 2024 (the amount payable for the second period of 2024) for enterprises, organizations, households, trực tiếp bóng đá hôm nay euro individuals specified in Article 3 of this Decree, which are directly leased land by the State in accordance with Decisions or Contracts from competent state agencies under the form of annual land rent payments, is extended by 02 months from October 31, 2024.
This regulation applies even to enterprises, organizations, households, trực tiếp bóng đá hôm nay euro individuals with multiple Decisions trực tiếp bóng đá hôm nay euro Contracts for direct land leasing from the state, as well as diverse manufacturing trực tiếp bóng đá hôm nay euro business activities, including economic sectors trực tiếp bóng đá hôm nay euro fields specified in Clauses 1, 2, trực tiếp bóng đá hôm nay euro 3 of Article 3 of this Decree.
5. In cases where enterprises, organizations, household businesses, trực tiếp bóng đá hôm nay euro business individuals are engaged in manufacturing trực tiếp bóng đá hôm nay euro business activities across various economic sectors, including those specified in Clauses 1, 2, trực tiếp bóng đá hôm nay euro 3 of Article 3 of this Decree: enterprises trực tiếp bóng đá hôm nay euro organizations shall be granted an extension for the entire payable value-added tax trực tiếp bóng đá hôm nay euro corporate income tax amount; household businesses trực tiếp bóng đá hôm nay euro business individuals shall be granted an extension for the entire payable value-added tax trực tiếp bóng đá hôm nay euro personal income tax amount as guided in this Decree.
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** the deadline for the extension of the 2024 personal income tax payment for business individuals is December 30, 2024.**
Note: The extension of the personal income tax payment deadline applies to the tax amount arising in 2024.
What is the form for the application for the tax payment extension in 2024?
The form for the application for the tax payment extension in 2024 is provided in the Appendix issued withDecree 64/2024/ND-CP:
Download the form for the 2024 tax payment extension:Download
