Extended deadlines for VAT, corporate income tax, personal income tax, and land rent payments from April 2025

On April 2, 2025, the Government officially issued Decree No. 82/2025/NĐ-CP regarding the extension of deadlines for the payment of value-added tax (“VAT”), corporate income tax (“CIT”), personal income tax (“PIT”), and land rent in 2025 (“Decree 82/2025”). Some of the key points of Decree 82/2025 are as follows:

Eligible enitites for tax payment extension

According to the new regulations, the extension of deadlines for the above-mentioned taxes applies only to enterprises, organizations, households, household businesses, and individuals engaged in production and business activities in specific sectors such as agriculture, forestry, fisheries, food processing, garment manufacturing, construction, publishing, transportation, accommodation services, education, healthcare, arts, entertainment, sports, the production of prioritized supporting industry products, key mechanical products, and several other sectors. In addition, the new decree also applies to small and micro-sized enterprises for taxes arising during the applicable period, in accordance with regulations.

Extented deadline for VAT payment

According to Decree 82/2025, the deadline for payment of VAT incurred by enterprises and organizations for the tax periods of February and March 2025, as well as Quarter I of 2025, will be extended by 6 months. Meanwhile, a 5-month extension will apply to VAT amounts due for April, May, and June 2025, and Quarter II of 2025. However, it is important for businesses to note that this extension does not apply to VAT on imports.

Extented deadline for CIT payment

For provisional CIT payments for Quarter I and Quarter II of the 2025 tax period, eligible enterprises are granted an extension of 5 months from the original CIT payment deadline under regulations of tax laws.

Extented deadline for land rent payment

According to the new Decree, the extension for land rent payment in 2025 applies only to 50% of the land rent amount payable in 2025 for eligible subjects that are directly leased land by the State under a Decision or Contract issued by a competent state authority, in the form of annual land rent payments. Specifically, the extension period is 6 months from May 31, 2025.

Regarding the extension procedure

To obtain a tax payment extension, enterprises are only required to submit the necessary documents to their directly managing tax authority once for all taxes and land rent arising in the eligible tax periods, together with the tax declaration submission. If the extension request dossiers are not submitted at the same time as the tax declaration, they must be submitted no later than May 30, 2025. 

In the context of the current economic challenges facing Vietnam, the issuance of Decree 82/2025 is expected to alleviate some of the difficulties and support business and production activities for individuals and enterprises of all sizes, thereby contributing to economic growth.

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