Tax Department orders implementation of 2026 tax payment extensions

On June 27, 2026, the Tax Department issued Official Dispatch No. 14/CD-CT, requesting tax authorities at all levels to promptly implement Decree No. 245/2026/ND-CP on the extension of deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent in 2026.

According to Official Dispatch No. 14/CD-CT, taxpayers should pay special attention to the following:

• VAT payment deadlines are extended by up to 05 months for the tax periods from May through September 2026 or the second and third quarters of 2026.
• PIT payment deadlines for business households and business individuals are also extended by up to 05 months for the above tax periods.
• Provisionally paid CIT is granted an extension of 03 months for the second quarter of 2026 and 02 months for the third quarter of 2026.
• Land rent payment is extended by 05 months for 50% of the land rent payable for the first installment of 2026.

Notably, taxpayers are only required to submit one written request for extension covering all eligible taxes and land rent.

The deadline for submitting the written request for extension is November 2, 2026. After this date, taxpayers will no longer be eligible for an extension under Decree No. 245/2026/ND-CP.