Regulations on extending the payment of corporate income tax in 2025

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 2, 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 corporate income tax as follows:

a) Extension of the tax payment term for the temporary corporate income tax of the first quarter and the second quarter of the 2025 corporate income tax of enterprises and organizations that are specified in Article 3 of this Decree. The extension period is 05 months from the end of the deadline for paying corporate income tax in accordance with the law on tax administration.

b) In case an enterprise or organization stated in Article 3 of this Decree, there are branches and affiliated units shall make separate enterprise income tax declaration with the direct management tax office of branches and attached units, the branches and affiliated units are also subject to extension of corporate income tax. In case branches and units of enterprises or organizations mentioned in Clauses 1, 2 and 3, Article 3 of this Decree does not have production and business activities in the economic sector and the extended field, the branch and affiliated units are not subject to the extension of corporate income tax.

Thus, the extension of corporate income tax payment in 2025 is regulated as above.