extending the payment of value-added tax (VAT) is one of the important policies stipulated in Decree 82/2025/ND-CP, to reduce financial pressure on businesses and business households.
Here are 5 important points that taxpayers should not ignore:
Subjects granted extension
According to Decree 82/2025/ND-CP, the subjects extended to pay VAT, including enterprises, organizations, households, business households and individuals in production in agriculture, forestry and fisheries; food production and processing; weaving; costume production; Producing leather and related products; processing wood and producing products from wood, bamboo and neohouzeaua (except beds, cabinets, tables, chairs); Producing products from straw, straw and braided materials; Producing paper and paper products; producing rubber and plastic; Producing non -metallic mineral products; Metal production; Mechanical processing; Metal treatment and coating; electronic production, computers, optical products; Producing cars and cars with other engines; Producing beds, cabinets, tables and chairs.
Construction; drainage, wastewater treatment; publishing, cinema, production of TV shows, recording, music publishing; exploitation of crude oil and natural gas (except for corporate income tax on crude oil, condensate, natural gas); beverage production; printing, copying records; production of coke, chemicals, chemical products; production of prefabricated metal products; production of motorbikes, motorbikes; repair, maintenance, installation of machinery and equipment are also subject to extension.
Regarding the service sector, transportation activities, warehouses; accommodation and dining services; education, training; healthcare, social assistance; real estate business; labor and employment services; travel agents, tourism tours; promotion, tour organization; creation, art, entertainment; libraries, archives, museums, cultural activities; sports, entertainment; radio, television; computer programming, computer consulting services, information services; mining support services are all extended.
Small and micro enterprises are also a priority. In case the branch or affiliated unit declares separate VAT, only units with activities in the sector are given priority for an extension.
Time to extend VAT payment in 2025
According to Clause 1, Article 4 of Decree 82/2025/ND-CP, the arising VAT payable (including the tax allocated to other localities where the enterprise is headquartered, the tax paid for each arising period) of the tax calculation period from February to June 2025 (for enterprises declaring monthly) and the first and second quarters of 2025 (for enterprises declaring quarterly) will be extended.
The extension period is 6 months for VAT for February, March 2025 and the first quarter of 2025; 5 months for taxes for April, May, June 2025 and the second quarter of 2025. The extension period is calculated from the date of expiration of the tax payment period according to the law.
Enterprises must still declare and submit monthly or quarterly VAT declarations according to regulations, but do not need to pay the arising tax on the submitted declaration.
VAT payment period is extended in 2025
According to Point a, Clause 1, Article 4 of Decree 82/2025/ND-CP, enterprises, organizations, and business households will have a new VAT payment deadline after the extension, specifically as follows:
February 2025 Tax: The deadline for payment is September 20, 2025
Tax for March 2025 and April 2025: The deadline for payment is October 20, 2025
Tax in May 2025: The deadline for payment is November 20, 2025
June 2025 Tax: The deadline for payment is December 20, 2025
Tax for the first quarter of 2025: The deadline for payment is October 31, 2025
Tax for the second quarter of 2025: The deadline for payment is December 31, 2025
Procedures for extending VAT payment in 2025
According to Article 5 of Decree 82/2025/ND-CP, to be granted a VAT payment extension, taxpayers must prepare and submit an extension request (according to the form issued with the decree) once for all extended tax periods. This document can be sent via the electronic portal, submitted directly to the tax office or sent by post.
Note, the deadline for submitting the Application Certificate is no later than May 30, 2025. If submitted late, the enterprise will lose the extension right, even if it is eligible.
In case the enterprise has many taxes in many different locations, the main tax management agency will be responsible for sending information to the relevant tax authorities.
Risks to avoid
Enterprises must determine whether they are eligible for an extension or not and be responsible for the declared information. If the declaration is incorrect, the tax authority has the right to check and collect the unpaid tax amount and calculate the fine and interest for late payment.
For additional declarations during the extension period that increase the amount of tax payable, the additional increase will still be extended. Conversely, if the additional payment is made after the extension period expires, the additional payment will not be extended and may be charged a late payment fee.
The tax authority is not obliged to respond to the extension approval. In case the enterprise is found not subject to the extension, the tax authority will notify and request the full payment of tax, land rent and late payment fees.
For works using budget capital or ODA, when carrying out payment procedures via the State Treasury, the investor must enclose the confirmation from the tax authority about receiving the request for extension. During the extension, the State Treasury will not deduct VAT. At the expiration, the contractor must pay the full tax extension.
