The Ministry of Finance is seeking opinions on the draft Decree extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2026 (hereinafter referred to as the draft Decree).
The draft Decree proposes regulations on extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2026.
The subjects of application proposed in the draft Decree include:
- Enterprises, organizations, households, business households, and individuals engaged in production and business activities in economic sectors and fields specified in Appendix I issued together with the draft Decree and incurring amounts of value-added tax, corporate income tax, personal income tax or land rent for periods extended according to the provisions of Article 2 of the draft Decree;
- Small and micro enterprises are defined according to the provisions of the Law on Supporting Small and Medium Enterprises 2017 and Decree 80/2021/ND-CP, incurring the amount of value-added tax, corporate income tax or land rent for the extended periods as prescribed in Article 2 of the draft Decree.
- Branches and affiliated units of enterprises and organizations specified in points a and b, clause 2, Article 1 of the draft Decree on production and business activities in economic sectors and fields specified in Appendix I issued with the draft Decree shall carry out separate value-added tax declaration and separate corporate income tax declaration with the directly managing tax authority.
The tax period and extension period for payment of value-added tax, corporate income tax, personal income tax and land rent in 2026 are proposed as follows:
- The deadline for value-added tax payment is extended as follows:
+ The tax calculation period for May 2026 is no later than November 20, 2026;
+ The tax period for June, July, August and September 2026 is no later than December 21, 2026;
+ The tax calculation period for the second quarter of 2026 is no later than November 2, 2026;
+ The third quarter tax calculation period of 2026 is no later than December 31, 2026.
- The deadline for corporate income tax payment is extended as follows:
+ The tax calculation period for the second quarter of 2026 is no later than November 2, 2026;
+ The third quarter tax calculation period of 2026 is no later than December 31, 2026.
- The deadline for personal income tax payment of business households and individual businesses is extended as follows:
+ The tax calculation period for May 2026 is no later than November 20, 2026;
+ The tax period for June, July, August, September is no later than December 21, 2026;
+ The tax calculation period for the second quarter of 2026 is no later than November 2, 2026;
+ The third quarter tax calculation period of 2026 is no later than December 31, 2026.
- The land rent payment deadline is extended as follows:
+ For 50% of the arising land rent payable in 2026 (which is the land rent payable in the first period of 2026) of taxpayers who are being directly leased land by the State according to the Decision or Contract of a competent state agency in the form of annual land rent payment: The land rent payment deadline is extended no later than November 2, 2026.
+ The provisions in point a, clause 5, Article 2 of the draft Decree apply to both cases where taxpayers have multiple Decisions and Land Lease Contracts directly from the State and have many different production and business activities, including economic sectors and fields specified in Appendix I issued together with the draft Decree.
- In case the taxpayer supplements the tax declaration dossier of the extended tax period leading to an increase in the amount to be paid and sends it to the tax authority before the expiration of the extended tax payment period, the extended tax amount includes the increased amount to be paid due to supplementary declaration. In case the taxpayer supplements the tax declaration dossier of the extended tax period after the expiration of the extended tax payment period, the increased amount to be paid due to supplementary declaration is not extended.
