According to this Decree, enterprises, organizations, households, household businesses and individuals in Vietnam carrying out manufacture and doing business in the lines of business as prescribed in Article 3 of Decree No. 34/2022/ND-CP are eligible for tax deferral in 2022. To be specific:
- Manufacture lines:
+ Agriculture, forestry and aquaculture;
+ Food production, processing; textile; garments; manufacture of leather and related products;
+ Manufacture of electronic products, computers and optical products; manufacture of motor vehicles and other motorized vehicles; manufacture of furniture;
+ Construction;
+ Drainage and wastewater treatment, etc.
- Business lines:
+ Transport, warehousing; accommodation, food and beverage services; education and training; healthcare and social assistance; real estate business;
+ Employment-related services; operation of travel agencies, tourism business, auxiliary services relevant to tour organization and advertising;
+ Audio and video broadcasting; computer programming, consulting services and other computer-related activities; information service activities, etc.
In addition, deferral policies are also applied to enterprises, organizations, households, household businesses and individuals manufacturing prioritized ancillary products or key mechanical products and small enterprises and micro-enterprises in Vietnam according to regulations.
Decree No. 34/2022/ND-CP is effective from May 28, 2022 to the end of December 31, 2022.
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