Enterprises are granted an extension of corporate income tax (Illustration photo).
Article 3 of Decree No. 82 specifically stipulates the subjects eligible for extension.
Extension of deadline for payment of 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 6 months for the value added tax of February, March 2025 and the first quarter of 2025, the extension period is 5 months for the value added tax of April, May, June 2025 and the second quarter of 2025. The extension period is calculated from the end date of the value added tax payment deadline according to the provisions of the law on tax administration.
Extension of corporate income tax payment deadline
Extend the tax payment deadline for provisional corporate income tax payments for 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 5 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.
Extension of deadline for payment of value added tax and personal income tax for business households and individual businesses
Business households and business individuals must pay the extended tax amount in this clause no later than December 31, 2025.
Extension of land rent payment deadline
Extension of the deadline for payment of land rent for 50% of the land rent payable in 2025 (the first payment in 2025) of enterprises, organizations, households and individuals subject to the provisions of Article 3 of this Decree. The extension period is 6 months from May 31, 2025.
See details here 82-ndcp.signed.pdf
HVL
Source: https://baothanhhoa.vn/gia-han-thoi-han-nop-thue-gia-tri-gia-tang-thue-thu-nhap-doanh-nghiep-thue-thu-nhap-ca-nhan-va-tien-thue-dat-trong-nam-2025-245310.htm
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