Accordingly, Decree 52/2021 applies to the following subjects:
(1) Enterprises, organizations, business households and individuals engaged in production activities in the following economic sectors:

– Agriculture, forestry and fishery;

- Producing and processing food; weaving; production of costumes; manufacture of leather and related products; wood processing and production of products from wood, bamboo and cork (except for beds, cabinets, tables and chairs); produce products from straw, straw and plaiting materials; production of paper and paper products; manufacturing products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacture of automobiles and other motor vehicles; manufacture beds, cabinets, tables and chairs;

- Construct;

– Publishing activities; cinematographic activities, television program production, sound recording and music publishing;

– Exploiting crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements or contracts);

– Manufacture of beverages; print, copy records of all kinds; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); manufacture of motorcycles and motorbikes; repair, maintenance and installation of machinery and equipment;

– Drainage and wastewater treatment.
(2) Enterprises, organizations, business households and individuals doing business in the following economic sectors:

- Transport and warehouse; accommodation and catering services; education and training; health and social assistance activities; real estate business;

- Labor and employment service activities; activities of travel agencies, tour businesses and support services, related to the promotion and organization of tours;

– Creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie screening activities;

- Radio and television activities; computer programming, consulting services and other computer-related activities; information service activities;

- Mining support service activities.
(3) Enterprises, organizations, business households and individuals engaged in production of supporting industrial products prioritize development; key mechanical products.
(4) Small and micro enterprises are defined according to the provisions of the Law on Supporting Small and Medium Enterprises 2017 and Decree 39/2018/ND-CP.
(5) Credit institutions, foreign bank branches implement solutions to support customers being businesses, organizations and individuals affected by the COVID-19 epidemic according to regulations of the State Bank of Vietnam .
Extension of tax and land rent payment in 2021
**For value-added tax (except value-added tax at import stage):

Extension of the tax payment deadline for the arising value-added tax payable (including the tax amount allocated to other provincial-level localities where the taxpayer is headquartered, the tax amount paid each time it is incurred) ) of the tax period from March to August 2021 (for the case of monthly VAT declaration) and the tax period of the first quarter, the second quarter of 2021 (for the case of VAT declaration). quarterly increase) of businesses and organizations.

The extension period is 05 months for the value-added tax amount from March to June 2021 and the first quarter, the second quarter of 2021, the extension period is 04 months for the value-added tax amount of July in 2021, the extension period is 03 months for the value added tax amount of August 2021.

The extension period is counted from the end of the time limit for payment of value added tax in accordance with the law on tax administration.
**For corporate income tax:

Extension of the tax payment deadline for the temporarily paid corporate income tax amount of the first quarter and the second quarter of the corporate income tax period of 2021 of the enterprises and organizations mentioned above.

The extension is 03 months from the end of the time limit for paying corporate income tax in accordance with the law on tax administration.
**For value added tax, personal income tax of business households and individuals:

Extension of the deadline for payment of value-added tax and personal income tax for the payable tax amount in 2021 of business households and individuals operating in the economic sectors and fields mentioned at ( 1), (2), (3) above.

Business households and individuals shall pay the extended tax amount in this Clause by December 31, 2021.
**For land rent:

Extension of the time limit for payment of land rent for the payable land rent for the first period of 2021 of enterprises, organizations, business households and individuals that are subject to the above-said regulations and are directly leased land by the State in accordance with the law. Decision or Contract of a competent state agency in the form of annual land rental payment.

The extension period is 6 months from May 31, 2021.

Decree 52/2021/ND-CP takes effect from the date of signing and promulgation.