On April 3, the Government Office announced that the Government has just issued Decree No. 82/2025/ND-CP extending the payment period of value added tax, corporate income tax, personal income tax and land rent in 2025.
Article 3 of Decree No. 82/2025/ND-CP specifically stipulates the subjects of extension:
1. Enterprises, organizations, households, business households, individuals operating in production in economic sectors: Agriculture, forestry and fishery;
Food production and processing; weaving; garment production; leather and related products production; wood processing and bamboo and rattan products (except for beds, cabinets, tables, chairs); production of straw, straw and indigo material; production of paper and paper products; production of rubber and plastic products...
Publishing activities; cinema activities, TV show production, recording and music publishing.
Exploitation of crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements and contracts).
2. Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:
Transportation of warehouses; accommodation and dining services; education and training; health care and social assistance activities; real estate business activities.
Labor and employment services; tour agents, tour businesses and support services, related to tour promotion and organization.
Creative, artistic and entertainment activities; library, archival, museum activities and other cultural activities; radio and television activities; computer programming, consulting services and other activities related to computers; information services.
3. Enterprises, organizations, households, business households, and individuals operating in the production of priority development supporting industrial products; key mechanical products.
According to the decree, the tax payment period for the amount of value added tax arising to be paid in the tax calculation period from February to June 2025 and the tax calculation period for the first quarter of 2025 and the second quarter of 2025 of enterprises and organizations mentioned in Article 3 of this Decree is extended.
The deadline for paying value-added tax of the February 2025 tax calculation period is no later than September 20, 2025. The deadline for paying value-added tax of the tax calculation period in March 2025 is no later than October 20, 2025.
The deadline for paying value-added tax of the May 2025 tax calculation period is no later than November 20, 2025. The deadline for paying value-added tax of the June 2025 tax calculation period is no later than December 20, 2025.
The deadline for paying value-added tax of the tax calculation period for the first quarter of 2025 is no later than October 31, 2025. The deadline for paying value-added tax of the second quarter tax calculation period of 2025 is no later than December 31, 2025.
Extension of tax payment period for the amount of corporate income tax temporarily paid in the first and second quarters of the 2025 corporate income tax calculation period of enterprises and organizations subject to regulations.
The extension period is 5 months, from the date of expiration of the corporate income tax payment period according to the provisions of the law on tax management.
The Decree also details the extension of the payment period for value added tax, personal income tax of business households and individuals; extension of the payment period for land rent.
Extension of the land rental payment period for 50% of the arising land rental amount payable in 2025 of enterprises, organizations, households, and individuals subject to regulations. The extension period is 6 months from May 31, 2025.
This Decree is effective until the end of 2025.
