Decree No. 82/2025/NĐ-CP dated April 2, 2025, of the Government on the Extension of Deadlines for Payment of Value-Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rental in 2025
On April 2, 2025, the Government issued Decree No. 82/2025/NĐ-CP (“Decree 82”) on the extension of deadlines for the payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rental in 2025. This Decree takes effect from the date of signing (April 2, 2025) and remains in force until December 31, 2025.
Key provisions of the Decree include:
(i) Extension of VAT payment deadlines:
Applicable tax periods: The extension applies to the VAT payable for tax periods from February to June 2025 (for taxpayers declaring VAT on a monthly basis) and for the first and second quarters of 2025 (for those declaring VAT quarterly).
Extension period: A 6-month extension is granted for VAT payable in February, March 2025, and Q1 2025. A 5-month extension applies to VAT for April, May, June 2025, and Q2 2025.
(ii) Extension of CIT payment deadlines:
Applicable tax periods: The extension applies to the provisional CIT payable for Q1 and Q2 of the 2025 tax year.
Extension period: The deadline is extended by 5 months from the statutory due date under tax administration regulations.
(iii) Procedures for requesting an extension:
Eligible taxpayers who directly declare and pay taxes to the tax authority must submit a written request for the extension using the form provided in the Appendix enclosed with this Decree.
If the request form is not submitted concurrently with the monthly (or quarterly) tax return, the latest submission date is May 30, 2025. If submitted after this date, the taxpayer will not be eligible for the tax and land rental payment extensions under this Decree.
Additionally, the Decree also provides for extensions related to VAT and PIT for household and individual businesses, land rental payments, and other relevant provisions.
