THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

Decision No. 1483/QD-BTC dated April 25, 2025 prescribes the publication of amended and supplemented administrative procedures in the field of tax administration under the management authority of the Ministry of Finance.

Amended and supplemented administrative procedures for applying for an extension of tax payment from April 25, 2025.

Accordingly, the procedure for applying for an extension of tax payment from April 25, 2025 is carried out as follows:

- Step 1: Taxpayers must prepare and directly submit their application to the tax authority (TA).

+ Taxpayers for the extension must directly submit the “Request for Extension of Tax and Land Rent Payment” (hereinafter referred to as “Extension Request”), either for the first time or as a replacement if errors are discovered, using the form provided in the Appendix issued with Decree No. 82/2025/NĐ-CP Decree No. 82/2025/ND-CP , to the TA. This submission should be made once for all tax and land rent amounts arising during the extended tax periods, at the same time as the monthly (or quarterly) tax declaration is filed in accordance with tax administration laws.

If the Extension Request is not submitted at the same time as the monthly (or quarterly) tax declaration, the latest submission deadline is May 30, 2025. The TA will still process the extension for taxes and land rent for the eligible periods prior to receiving the Extension Request.

+ Taxpayers for the extension of the special consumption tax payment must directly submit the “Request for Extension of Special Consumption Tax Payment” using the form in the Appendix issued with Decree No. 81/2025/ND-CP to the TA . This must be done once for all applicable periods, at the same time as filing the special consumption tax declaration, in accordance with tax administration regulations.

If the Extension Request for the special consumption tax is not submitted at the same time as the tax declaration, the latest deadline for submission is November 20, 2025. The TA will still process the extension of the special consumption tax payment in accordance with Article 3 of Decree No. 81/2025/NĐ-CP.

- Step 2: The TA receives the taxpayer’s application:

+ If the application is submitted directly at the TA office or sent by post, the tax officer will receive and process the application and return the result according to regulations. However, for extensions under Decree No. 82/2025/NĐ-CP and Decree No. 81/2025/NĐ-CP, the TA is not required to return results.

+ If the application is submitted electronically, the TA will receive, review, and approve the tax file through its electronic data processing system.

In cases where the taxpayer has extension-eligible taxes managed by multiple TAs, the TA directly managing the taxpayer is responsible for transmitting the Extension Request to the relevant TAs.

Decision No. 1483/QĐ-BTC takes effect from April 25, 2025.