On April 02nd, 2025, the Government issued Decree No. 82/2025/ND-CP, accordingly:
Subjects eligible for the extension of the deadline for payment of value-added tax, corporate income tax, personal income tax, and land rent in 2025 include:
- Enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors: agriculture, forestry and fisheries; food production and processing; construction; …
- Enterprises, organizations, households, business households, and individuals conducting business in the following economic sectors: transportation and warehousing; accommodation and food services; education and training; healthcare and social assistance activities; real estate business activities; …
- Enterprises, organizations, households, business households, and individuals engaged in producing supporting industry products are prioritized for development; and key mechanical products.
- Small and micro enterprises are determined according to the regulations of the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP detailing several articles of the Law on Support for Small and Medium Enterprises 2017.
The economic sectors and fields of enterprises, organizations, households, business households, and business individuals specified in items (1), (2), and (3) above are the sectors and fields in which the enterprises, organizations, households, business households, and business individuals have production and business activities and generate revenue in 2024 or 2025. The tax extension deadline is specified as follows:
For value-added tax:
– VAT amounts arising from February, March 2025, and the first quarter of 2025 will be extended for 06 months.
– VAT amounts arising from April to June 2025, and the second quarter of 2025 will be extended for 05 months.
The deadline for paying VAT monthly, and quarterly is extended as follows:
– The deadline for paying VAT for the tax period of February 2025 is no later than September 20th, 2025.
– The deadline for paying VAT for the tax period of March 2025 is no later than October 20th, 2025.
– The deadline for paying VAT for the tax period of April 2025 is no later than October 20th, 2025.
– The deadline for paying VAT for the tax period of May 2025 is no later than November 20th, 2025.
– The deadline for paying VAT for the tax period of June 2025 is no later than December 20th, 2025.
– The deadline for paying VAT for the tax period of the first quarter of 2025 is no later than October 31st, 2025.
– The deadline for paying VAT for the tax period of the second quarter of 2025 is no later than December 31st, 2025.
For corporate income tax:
Extension of the tax payment deadline for the provisional corporate income tax amounts of the first and second quarters of the 2025 corporate income tax period of enterprises, and organizations subject to the above regulations. The extension period is 05 months from the end of the corporate income tax payment deadline according to the provisions of the law on tax administration. The extension period is 05 months from the end of the deadline for paying corporate income tax according to the regulations of law on tax administration.
For land rent:
Extension of the land rent payment deadline for 50% of the land rent payable in 2025 (the amount payable in the first period of 2025) for enterprises, organizations, households, and individuals subject to Article 3 of this Decree, who are directly leasing land from the State under the Decision or Contract of a competent state agency in the form of annual land rent payment. The extension period is 06 months from May 31st, 2025.
Taxpayers are self-determined and responsible for requesting an extension to ensure the right subjects are eligible for the extension according to regulations. If the taxpayer sends the Extension Request to the tax authority after May 30th, 2025, the payment of taxes and land rent will not be extended according to the regulations of Decree No. 82/2025/ND-CP.
This Decree takes effect from the date of issuance to December 31st, 2025.
