Procedures for extending personal income tax payment in 2025

The Lao Dong Newspaper Legal Consulting Office replied:

Article 5 of Decree 82/2025/ND-CP regulating the extension of the payment period for value added tax, corporate income tax, personal income tax and land rent in 2025 (effective from April 2, 2025 to December 31, 2025) stipulates the procedures for extension as follows:

1. Taxpayers directly declare and pay taxes to tax offices subject to extension to send a request for tax payment extension and land rent (hereinafter referred to as a request for extension) for the first time or replacement when detecting errors (by electronic method; sending paper directly to the tax office or sending it via postal service) according to the form in the Appendix to the entire tax administration for the entire tax administration. To be extended with the time of submitting tax declaration by month (or quarterly) according to the law on tax administration. In case the request for extension is not submitted along with the time of submitting the monthly tax declaration dossier (or in the quarter), the deadline for payment is no later than May 30, 2025, the tax authority still implements the tax payment extension and land rent of the arising periods extended before the time of the request for extension.

In case the taxpayer has extended amounts in many different areas under the management of tax authorities, the tax authority directly managing the taxpayer is responsible for communicating information to send the extension request to the relevant tax authority.

2. Taxpayers self -determine and take responsibility for the proposal to ensure the right subject to be extended under this Decree. If the taxpayer sends a request for an extension to the tax office after May 30, 2025, the tax rental or land rent is shall not be extended as prescribed in this Decree. In case the taxpayer is supplemented with the tax declaration dossier of the tax period, it will increase the payable number and send it to the tax office before the expiry of the taxpayer is extended, the extended tax amount includes the additional payable amount due to additional declaration. If the taxpayer adds an additional tax declaration dossier of the tax period to be extended after the expiry of the taxpayer is extended, the amount of payable to be extended increased due to additional declaration.

3. Tax authorities do not have to notify taxpayers about accepting taxpayer and land rent. If, during the extension period, the tax authority has a basis to determine that the taxpayer is not subject to an extension, the tax authority shall issue a written notice to the taxpayer about the unprecedent and the taxpayer must pay the full amount of tax, the land rent and the late payment amount during the time of extension to the state budget. In case, after the extension of the extension, through inspection and examination of a competent state agency, the taxpayer is not subject to taxpayer and land rent extension as prescribed in this Decree, the taxpayer must pay the missing amount, fines and late payment on the state budget.

4. No payment of late payment for taxes and land rent is extended within the period of extension of payment term (including the case of taxpayers who send a request for extension to the tax office after submitting tax declarations as prescribed in Clause 1 of this Article and in case the competent authority through inspection or inspection determines that the taxpayer is extended with the additional amount of payable tax period). In case the tax authority has calculated late payment (if any) for tax dossiers in the case of being extended under the provisions of this Decree, the tax authority shall make adjustments, excluding late payment.

5. Investors of works and items of basic construction works with the state budget capital, payments from the state budget for the basic construction works of ODA projects subject to value added tax when making payment procedures with the State Treasury must include notice of tax authorities that have received the request for extension or request for the contractor to be sent to the contractor. The State Treasury is based on the records sent by the investor so that the value added tax has not been deducted during the extension period. At the end of the extension time, the contractor must pay the full tax extension as prescribed.

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