EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

On April 2, 2025, the Government issued Decree 82/2025/ND-CP extending the deadline for paying value added tax, corporate income tax, personal income tax and land rent in 2025.

1. For VAT (except VAT at the import stage)

To extend payment time limits for payable VAT amounts (including also VAT amounts distributed to provincial-level localities other than those where taxpayers’ head offices are located and VAT amounts to be paid upon each time the tax liability arises) of the tax period from February to June of 2025 (in case of making monthly VAT declarations) and the tax periods of the first and second quarters of 2025 (in case of making quarterly VAT declarations).

The extension duration is 6 months for VAT amounts arising in February, March of 2025 and the first quarter of 2025; 5 months for VAT amounts arising in April, May, June of 2025 and the second quarter of 2025. The extension period shall be counted from the deadline for VAT payment specified in the law on tax administration.

- The deadline for VAT payment for the tax period of February 2025 is September 20, 2025.

- The deadline for VAT payment for the tax period of March 2025 and April 2025 are October 20, 2025.

- The deadline for VAT payment for the tax period of May 2025 is November 20, 2025.

- The deadline for VAT payment for the tax period of June 2025 is December 20, 2025.

- The deadline for VAT payment for the tax period of the first quarter of 2025 is October 31, 2025.

- The deadline for VAT payment for the tax period of the second quarter of 2025 is December 31, 2025.

2. For corporate income tax

To extend payment time limits for of CIT amounts to be temporarily paid for tax periods of the first and second quarter of 2025 for the enterprises and organizations. The extension duration is 5 months from the deadline for CIT payment specified in the law on tax administration.

3. For VAT and PIT of business households and business individuals

To extend payment time limits for payable VAT and PIT amounts arising in 2025 of business households and business individuals. Business households and business individuals shall pay tax amounts eligible for extension of payment time limits under this Clause no later than December 31, 2025.

4. For land rental

To extend time limits for land rental payment for 50% of payable land rental amounts of the second period in 2025 for the enterprises, organizations, households and individuals who leased land directly by the State under decisions of or contracts signed with competent state agencies in the form of land lease with annual payment of land rental. The extension duration is 06 months, from May 31, 2025.