The Lao Dong Newspaper Legal Consulting Office replied:
Clause 1, Article 4 of Decree 82/2025/ND-CP (effective from February 2 to December 31, 2025) stipulates the extension of the tax payment period for value added tax (except value added tax at the import stage) as follows:
a) Extension of the tax payment term for the amount of value added tax payable (including the tax allocated to other provinces where the taxpayer is headquartered, the tax amount paid for each incurred) of the tax period is from February to June 2025 (in case of value -added tax declaration for monthly) and the first quarter of the first quarter of 2025, in the second quarter of 2025, for the case of tax declaration in the quarter of the quarter) stated in Article 3 of this Decree. The extension period is 06 months for the value added tax of February, March 2025 and the first quarter of 2025, the extension time is 05 months for the value added tax of April, May, June 2025 and the second quarter of 2025. The extension time at this point is calculated from the end of the deadline for paying value added tax in accordance with the law on tax administration.
Enterprises and organizations subject to an extension to declare and submit the Monthly and Quarterly Value Added Tax Declaration according to the provisions of current law, but have not yet to pay the value added tax payable on the Declared Value Added Tax Declaration. The deadline for paying value-added tax of the month and quarter is extended as follows:
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 March 2025 tax calculation period is no later than October 20, 2025.
The deadline for paying value-added tax of the April 2025 tax calculation period 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 first quarter tax calculation period in 2025 is no later than October 31, 2025.
The deadline for paying value-added tax of the second quarter tax calculation period in 2025 is no later than December 31, 2025.
b) In case an enterprise or organization stated in Article 3 of this Decree, there are branches and affiliated units shall make separate value -added tax declaration with the direct management tax authorities of branches and attached units, the affiliated branches and units are also subject to extension of value added tax. In case branches and units of enterprises and organizations mentioned in Clauses 1, 2 and 3, Article 3 of this Decree does not have production and business activities in the economic and field sector, branches and affiliated units are not subject to extension of value added tax.
Thus, the extension of value-added tax payment in 2025 is regulated as above.
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