Extension of the deadline for payment of value-added tax, corporate income tax, personal income tax, and land rental fees in 2025 according to Decree No. 82/2025/ND-CP dated 02 April 2025 issued by the Government.
On 2 April 2025, the Government issued Decree No. 82/2025/ND-CP on the extension of the deadline for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rental fees in 2025. This Decree is effective from the date of signing until 31 December 2025.
Entities eligible for tax payment extension
According to Article 3 of Decree No. 82/2025/ND-CP, the entities eligible for the extension include:
- Enterprises, organizations, households, business households, and individuals involved in production in the following fields: Agriculture, forestry, fisheries, food processing, textiles, leather and footwear, wood processing and wood products, bamboo, rattan, straw and weaving materials, paper, rubber and plastic, metals, mechanical processing, electronics, computers and optical products, automobiles and motor vehicles, construction, publishing, cinema, crude oil and natural gas extraction, beverages, printing and copying records, wastewater treatment (except in special cases)...
- Enterprises, organizations, households, business households, and individuals involved in business activities in the following fields: Transport and storage, accommodation and food services, education, healthcare, real estate, labor and employment services, tourism, creative activities, art, libraries, museums, sports, entertainment, broadcasting and television, computer programming and consulting services related to computers, information services, and mining support services.
- Enterprises, organizations, households, business households, and individuals involved in the production of priority development industrial support products and key mechanical products.
- Small and micro enterprises according to the provisions of the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP.
Details of Tax and Land Rental Payment Extension
1. Value-Added Tax (VAT)
- The deadline for VAT payments arising from February to June 2025 (monthly payments); or quarter I and quarter II of 2025 (quarterly payments) will be extended by 5 to 6 months.
- The VAT payment deadline for the February 2025 tax period is 20 September 2025; for March 2025 is 20 October 2025; for April 2025 is 20 October 2025; for May 2025 is 20 November 2025; for June 2025 is 20 December 2025.
- The VAT payment deadline for the quarter I/2025 is 31 October 2025; for the quarter II/2025 is 31 December 2025.
2. Corporate Income Tax (CIT)
- The deadline for CIT payments for the first and second quarters of 2025 will be extended by 5 months from the current tax payment deadline.
3. Value-Added Tax (VAT) and Personal Income Tax (PIT) for Business Households and Individual Entrepreneurs
- The deadline for VAT and PIT payments arising in 2025 will be extended until 31 December 2025.
4. Land rental fees
- The deadline for land rental payments for 50% of the land rent due in 2025 will be extended by 6 months from 31 May 2025.