1. Applicable taxpayers Enterprises, organizations, business individuals and business households engaged in: – The production/processing in the following economic sectors: agriculture, forestry and fishery; food; weaving; clothing; leather and related products; wood and bamboo products (except beds, wardrobes, tables and chairs); products from straw and plaiting materials; paper and paper originated products; products from plastic; products from other non-metallic minerals; metal production; mechanical; treating and overlaying metal; electronic products, computers and optical products; automotive and motor vehicle; beds, wardrobes, tables, chairs; construction. – Transportation and warehousing; hospitality and catering; education and training; medical services and social supporting activities; real estate business; employment related services; activities of travel agencies, tourism and support services; composing, recreation and entertainment activities; activities of libraries, archives, museums and other cultural activities; sports and entertainment activities; movie show. – Producing prioritized supporting industrial products; key mechanical products. – Micro and small-sized enterprises defined under the Law on support towards small and mediumsized enterprises No. 04/2017/QH14 and guiding Decree 39/2018/ND-CP dated 11 March 2018. – Credit institutions, branches of foreign banks which implement supporting solutions for clients which are enterprises, organizations and individuals affected by Covid-19 pandemic as regulated by the State Bank of Vietnam. The list of the participating banks will be announced by the State Bank of Vietnam. 2. Deferral of CIT, VAT, PIT and land rental payment to the eligible taxpayers (i). Deferral of CIT payments – Eligible taxpayers will be granted a 5-month payment extension (holiday) for the outstanding 2019 CIT finalisation amount (if not already paid) as well as CIT payable for the first and second quarters of the tax year 2020. – If a taxpayer has already paid the 2019 CIT finalisation amount to the State Budget, it will be allowed to credit this CIT adjustment amount by offsetting againt other taxes payable in 2020. – CIT deferral will also be applied to branches or affiliated business units of eligible taxpayers as identified above, except branches or affiliated business units do not involve into business activities entitled to tax payment deferral.