Decree 82/2025/ND-CP on extension of deadlines for payment of VAT, enterprise income tax, personal income tax and land rental in 2025

DECREE

On extension of deadlines for payment of value-added tax, enterprise income tax, personal income tax and land rental in 2025^[1]

Pursuant to the February 18, 2025 Law on Organization of the Government;

Pursuant to the June 13, 2019 Law on Tax Administration; and the November 29, 2024 Law Amending and Supplementing a Number of Articles of the Law on Securities, the Accounting Law, the Law on Independent Audit, the Law on the State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on extension of deadlines for payment of value-added tax, enterprise income tax, personal income tax and land rental in 2025.

Article 1. Scope of regulation

This Decree provides the extension of deadlines for payment of value-added tax (VAT), enterprise income tax (EIT), personal income tax (PIT), and land rental.

Article 2. Subjects of application

This Decree applies to taxpayers; tax offices; tax officers; and related state agencies, organizations and individuals.

Article 3. Subjects entitled to extension of deadlines for tax and land rental payment

1. Enterprises, organizations, households, business households and individuals carrying out production activities in the following economic sectors:

a/ Agriculture, forestry and fisheries;

b/ Food production or processing; textile; apparel production; production of leather and related products; processing of timber and production of timber and bamboo products (except beds, wardrobes, tables and chairs); production of products from straw, thatch and plaiting materials; production of paper and paper products; production of rubber and plastic products; production of products from other non-metallic minerals; metal production; mechanical engineering manufacturing; metal treatment and coating; manufacturing of electronic appliances, computers and optical products; manufacturing of automobiles and other motor vehicles; and production of beds, wardrobes, tables and chairs;

c/ Construction;

d/ Publishing; cinematography, production of television programs, audio recording and music publishing;

dd/ Extraction of crude oil and natural gas (the extension is not applicable to EIT amounts on crude oil, condensate and natural gas, which are collected under relevant treaties or contracts);

 e/ Beverage production; printing and reproduction of recordings of all types; production of coke and refined petroleum products; production of chemicals and chemical products; manufacturing of products from precast metals (except machinery and equipment); manufacturing of motorcycles and mopeds; and repair, maintenance and installation of machinery and equipment;

g/ Water drainage and wastewater treatment.

2. Enterprises, organizations, households, business households and individuals carrying out business activities in the following economic sectors:

a/ Transportation and warehousing; accommodation and catering services; education and training; healthcare and social assistance activities; and real estate business;

b/ Labor and employment services; travel agency, tour operation and services that support or are related to tour promotion and operation;

c/ Composing, art and recreation activities; library, archive, and museum operation and other cultural activities; sport, entertainment and recreation activities; and film projection;

d/ Radio and television broadcasting; computer programming, counseling services and other computer-related activities; and information services;

dd/ Mining support services.

The lists of economic sectors specified in Clauses 1 and 2 of this Article shall be identified under the Prime Minister’s Decision No. 27/2018/QD-TTg of July 6, 2018, promulgating Vietnam’s system of economic sectors (below referred to as Decision No. 27/2018/QD-TTg).

The economic sectors specified in Appendix I to Decision No. 27/2018/QD-TTg shall be divided into 5 tiers and the identification of economic sectors entitled to extension of deadlines for tax and land rental payment must adhere to the following principles: In case an economic sector specified in Clause 1 or 2 of this Article is classified as a tier-1 sector, the extension shall apply to all economic sub-sectors in tiers 2, 3, 4 and 5 of such tier-1 sector; in case an economic sector is classified as a tier-2 sector, the extension shall apply to all economic sub-sectors in tiers 3, 4 and 5 of such tier-2 sector; in case an economic sector is classified as a tier-3 sector, the extension shall apply to all economic sub-sectors in tiers 4 and 5 of such tier-3 sector; in case an economic sector is classified as a tier-4  sector, the extension shall apply to all economic sub-sectors in tier 5 of such tier-4 sector.

3. Enterprises, organizations, households, business households and individuals producing supporting industry products prioritized for development and key mechanical engineering products:

Supporting industry products prioritized for development shall be identified under the Government’s Decree No. 111/2015/ND-CP of November 3, 2015, on development of supporting industries; key mechanical engineering products shall be identified under the Prime Minister’s Decision No. 319/QD-TTg of March 15, 2018, approving the Strategy for development of Vietnam’s mechanical engineering industry through 2025, with a vision toward 2035.

4. Small- and micro-sized enterprises shall be identified in accordance with the 2017 Law on Support for Small- and Medium-Sized Enterprises and the Government’s Decree No. 80/2021/ND-CP of August 26, 2021, detailing a number of articles of the Law on Support for Small- and Medium-Sized Enterprises.

The economic sectors or fields of enterprises, organizations, households, business households or business individuals specified in Clauses 1, 2 and 3 of this Article are the sectors or fields in which such enterprises, organizations, households, business households or business individuals carry out production or business activities, and earn revenues in 2024 or 2025.

Article 4. Extension of deadlines for tax and land rental payment

1. Regarding VAT (except VAT at the stage of importation)

a/ To extend payment deadlines 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 when the tax liability arises) of the tax periods from February thru 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) of the enterprises and organizations specified in Article 3 of this Decree. The extension period is 6 months for VAT amounts arising in February, March and the first quarter of 2025; or 5 months for VAT amounts arising in April, May, June and the second quarter of 2025. The extension period specified at this Point shall be counted from the deadline for VAT payment specified in the law on tax administration.

Enterprises and organizations entitled to extension of payment deadlines shall fill in and submit monthly or quarterly VAT declaration forms in accordance with current regulations but are not yet required to pay the payable VAT amounts stated in the filled-in VAT declaration forms. The deadlines for payment of VAT amounts for months and quarters in which enterprises and organizations are entitled to extension of payment deadlines are as follows:

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 is October 20, 2025.

The deadline for VAT payment for the tax period of April 2025 is 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.

b/ In case an enterprise or organization specified in Article 3 of this Decree has branches or affiliated units making separate VAT declarations with their managing tax offices, such branches or affiliated units will also be entitled to extension of deadlines for VAT payment. In case the branches or affiliated units of an enterprise or organization specified in Clause 1, 2 or 3, Article 3 of this Decree are not engaged in production or business activities in the economic sectors and fields in which they are entitled to extension of payment deadlines, they will not be entitled to extension of deadlines for VAT payment.

2. Regarding EIT

a/ To extend payment deadlines for EIT amounts to be temporarily paid for the first and second quarters of the 2025 EIT period for the enterprises and organizations specified in Article 3 of this Decree. The extension period is 5 months, counting from the deadline for EIT payment specified in the law on tax administration.

b/ In case an enterprise or organization specified in Article 3 of this Decree has branches or affiliated units making separate EIT declarations with their managing tax offices, such branches or affiliated units will also be entitled to extension of deadlines for EIT payment. In case branches or affiliated units of an enterprise or organization specified in Clause 1, 2 or 3, Article 3 of this Decree are not engaged in production or business activities in the economic sectors and fields in which they are entitled to extension of payment deadlines, they will not be entitled to extension of deadlines for EIT payment.

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

To extend payment deadlines for payable VAT and PIT amounts arising in 2025 of business households and business individuals operating in the economic sectors and fields specified in Clauses 1, 2 and 3, Article 3 of this Decree. These business households and business individuals shall pay tax amounts eligible for extension of payment deadlines under this Clause by December 31, 2025, at the latest.

4. Regarding land rental

To extend deadlines for payment of 50% of payable land rental amounts in 2025 (payable tax amounts for the first tax period of 2025) for the enterprises, organizations, households and individuals specified in Article 3 of this Decree that are leased land 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 period is 6 months, counting from May 31, 2025.

The above provision also applies to cases in which enterprises, organizations, households and individuals are leased land by the State under multiple decisions or contracts and carry out multiple production and business activities in different economic sectors, covering the economic sectors and fields specified in Clauses 1, 2 and 3, Article 3 of this Decree.

5. For enterprises, organizations, business households and business individuals that carry out production and business activities in different economic sectors, covering the economic sectors and fields specified in Clauses 1, 2 and 3, Article 3 of this Decree, enterprises and organizations will be entitled to extension of payment deadlines for the whole of payable VAT and EIT amounts, while business households and business individuals will be entitled to extension of payment deadlines for the whole of payable VAT and PIT amounts under the guidance of this Decree.

Article 5. Order and procedures for extension of deadlines for tax and land rental payment

1. Taxpayers that make tax and land rental declaration and payment directly with tax offices and are entitled to extension of deadlines for tax and land rental payment shall submit a first-time written request for extension of deadlines for tax and land rental payment (below referred to as request for extension), made according to the form provided in the Appendix to this Decree, or a modified request if detecting any errors, to their managing tax offices (by electronic means or by hand-delivery or by post) once for the whole of tax and land rental amounts arising in the tax periods in which the taxpayers are entitled to the extension simultaneously with the submission of monthly (or quarterly) tax declaration dossiers in accordance with the law on tax administration. In case the request for extension is not submitted simultaneously with the monthly (or quarterly) tax declaration dossier, the deadline for submission of such request is May 30, 2025, and the tax office shall still apply extension of deadlines for tax and land rental payment for the tax periods in which the taxpayers are entitled to the extension prior to the time of submission of the request.

In case a taxpayer is entitled to extension of payment deadlines for the payable tax amounts arising in different geographical areas under the management by different tax offices, the taxpayer’s managing tax office shall send the request for extension to the related managing tax office.

2. Taxpayers shall determine by themselves and take responsibility for their requests for extension of deadlines for tax and land rental payment, ensuring their eligibility for the extension under this Decree. If a taxpayer submits a request for extension to a tax office after May 30, 2025, it/he/she will not be entitled to extension of deadlines for tax and land rental payment under this Decree. In case a taxpayer makes additional declaration to its/his/her tax declaration dossier for a tax period in which it/he/she is entitled to extension of deadlines for tax and land rental payment, resulting in an increase in the payable amount, and sends the additional declaration form to the related tax office before the extension period expires, the payable tax amount eligible for the extension will also be inclusive of the payable amount increased as a result of additional declaration. If a taxpayer makes additional declaration to its/his/her tax declaration dossier for a tax period in which it/he/she is entitled to extension of deadlines for tax and land rental payment after the extension period expires, it/he/she will not be entitled to the extension of the deadline for payment of the payable amount arising as a result of additional declaration.

3. Tax offices are not required to notify taxpayers of the acceptance of requests for extension of deadlines for tax and land rental payment. During the extension period, if a tax office has grounds to believe that a taxpayer is not entitled to extension of deadlines for tax and land rental payment, it shall notify in writing the taxpayer of its refusal of the extension and the taxpayer shall fully remit into the state budget the payable tax and land rental amount and late-payment interest for the period during which it/he/she has enjoyed the extension regime. After the extension period expires, if a competent state agency detects through inspection and examination that a taxpayer is not entitled to extension of deadlines for tax and land rental payment under this Decree, the taxpayer shall fully remit the deficient tax and land rental amounts, fine and late-payment interest into the state budget.

4. Late-payment interest will not be calculated for tax and land rental amounts eligible for extension of payment deadlines for the extension period (including also cases in which taxpayers submit requests for extension directly to tax offices after having submitted their tax declaration dossiers under Clause 1 of this Article, and cases in which competent agencies detect through inspection and examination an increase in taxpayers’ payable tax amounts for the tax periods in which the taxpayers are entitled to the extension). In case tax offices have calculated late-payment interest (if any) for tax dossiers eligible for extension of deadlines for tax and land rental payment under this Decree, they shall make adjustments but shall not calculate late-payment interest.

5. Owners of capital construction works and work items built with state budget funds and payments from the state budget for capital construction works under ODA-funded projects liable to VAT shall, when carrying out payment procedures with the State Treasury, submit notices stating that tax offices have received from the contractors implementing such works and work items the requests for extension of deadlines for tax and land rental payment, or that the contractors’ certified requests for extension of deadlines for tax and land rental payment have been submitted to tax offices. Based on dossiers sent by project owners, the State Treasury shall postpone the VAT credit in the extension period. When the extension period expires, contractors shall fully pay tax amounts eligible for extension of payment deadlines under regulations.

Article 6. Organization of implementation and effect

1. This Decree takes effect from the date of its signing through December 31, 2025.

2. After the extension period specified in this Decree expires, deadlines for tax and land rental payment must comply with current regulations.

3. The Ministry of Finance shall direct and organize, and handle problems arising in the course of, implementation of this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related enterprises, organizations, households, business households and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC

* The Appendix to this Decree is not translated.