GOVERNMENT EXTENDS TAX AND LAND RENT PAYMENT DEADLINE IN 2025

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GOVERNMENT EXTENDS TAX AND LAND RENT PAYMENT DEADLINE IN 2025

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The Government has issued Decree No. 82/2025/ND-CP, extending the deadlines for payment of various taxes and land rent for 2025. This decree will benefit enterprises, organizations, households, and individuals by providing additional time to meet their tax obligations. The extenssion is highlighted below:

1. Entities Eligible for Tax Deferral in 2025

Manufacturing Sector	Agriculture, forestry, aquaculture Food production, textiles, garments, leather, wood products, paper, rubber, plastics, non-metallic minerals, metals, electronics, motor vehicles, furniture Construction, publishing, cinematography, TV production, audio recording, natural gas extraction, beverages, printing, chemicals, motorcycles, machinery repair, drainage, and wastewater treatment
Service Sector	Transport, warehousing, accommodation, food services, education, healthcare, real estate Employment services, travel agencies, tourism, advertising Arts, entertainment, libraries, museums, sports, cinema Broadcasting, IT services, information services, mining ancillary services
Special Products	Prioritized ancillary products and key mechanical products
Small and Micro Enterprises	Defined by the 2017 Law on Assistance for Small and Medium-Sized Enterprises and Decree No. 80/2021/ND-CP

2. Extension period

I - Value Added Tax (VAT)

VAT	Current deadline	Extended deadline	Note
Feb 2025	20/03/2025	20/09/2025	Extend 6 months
Mar 2025	20/04/2025	20/10/2025
Quarter 1, 2025	02/05/2025	31/10/2025
Apr 2025	20/05/2025	20/10/2025	Extend 5 months
May 2025	20/06/2025	20/11/2025
Jun 2025	20/07/2025	20/12/2025
Quarter 2, 2025	31/07/2025	31/12/2025

II - Corporate Income Tax (CIT)

CIT	Current deadline	Extended deadline	Note
Quarter 1, 2025	02/05/2025	30/09/2025	Extend 5 months
Quarter 2, 2025	31/07/2025	31/12/2025	Extend 5 months

III - VAT and Personal Income Tax for Business Households and Individuals:

Extension for taxes arising in 2025.

Payment deadline: December 31, 2025.

IV - Land Rent:

Extension for 50% of land rent payable in the first period of 2025.

Extension period: 6 months from May 31, 2025.

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Written by: Mrs. Nguyen Nhac Thien An - Partner, Managing Director at ALTAS Accounting.
Date: 15/04/2025

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