Simultaneously extend the deadline for paying taxes, land rents, and special consumption tax on domestic cars.

In particular, Decree No. 81/2025/ND-CP extends the deadline for paying special consumption tax on domestically manufactured or assembled automobiles. Accordingly, the Decree stipulates an extension of the tax payment deadline for the amount of special consumption tax payable arising from the tax calculation periods of February, March, April, May and June 2025 for domestically manufactured or assembled automobiles.

The extension period is from the end of the deadline for paying special consumption tax according to the provisions of the law on tax administration until November 20, 2025.

This Decree takes effect from the date of signing.

In Decree No. 82/2025/ND-CP, the Government stipulates the extension of the deadline for payment of value added tax, corporate income tax, personal income tax and land rent in 2025.

Specifically, for value added tax (except import value added tax): Extend the tax payment deadline for the arising value added tax payable (including the tax amount allocated to other provincial-level localities where the taxpayer has its head office, the tax amount payable for each occurrence) of the tax period from February to June 2025 (for cases of monthly value added tax declaration) and the tax period of the first quarter of 2025, the second quarter of 2025 (for cases of quarterly value added tax declaration) of enterprises and organizations specified in Article 3 of this Decree.

The extension period is 06 months for the value added tax amount of February, March 2025 and the first quarter of 2025; 05 months for the value added tax amount of April, May, June 2025 and the second quarter of 2025.

The extension period at this point is calculated from the end date of the deadline for payment of value added tax according to the provisions of the law on tax administration.

For corporate income tax: Extend the tax payment deadline for the provisional corporate income tax of the first and second quarters of the 2025 corporate income tax period of enterprises and organizations subject to the provisions of Article 3 of this Decree.

The extension period is 05 months from the date of expiry of the deadline for payment of corporate income tax according to the provisions of the law on tax administration.

For value added tax and personal income tax of business households and individuals: Extend the deadline for payment of value added tax and personal income tax for the tax payable arising in 2025 of business households and individuals operating in the economic sectors and fields specified in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree.

Business households and business individuals must pay the extended tax amount in this clause no later than December 31, 2025.

Regarding land rent: Extension of the land rent payment deadline for 50% of the land rent payable in 2025 (the first payment in 2025) of enterprises, organizations, households and individuals subject to Article 3 of this Decree who are directly leasing land from the State according to the Decision or Contract of the competent state agency in the form of annual land rent payment. The extension period is 06 months from May 31, 2025.

This provision applies to both enterprises, organizations, households and individuals that have many Decisions and Contracts directly leasing land from the State and have many different production and business activities including economic sectors and fields specified in this Decree.

(According to ANTĐ)

Source: https://baoyenbai.com.vn/12/348210/Dong-loat-gia-han-thoi-han-nop-thue-tien-thue-dat-thue-tieu-thu-dac-biet-o-to-noi.aspx