Extension of tax and land rent payment deadline in 2025

Gia hạn thời hạn nộp thuế và tiền thuê đất năm 2025- Ảnh 1. — Extension of tax and land rent payment deadline in 2025 - Illustration photo

The subject of the extension

Article 3 of Decree No. 82/2025/ND-CP specifically stipulates the subjects eligible for extension, including:

1- Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:

Agriculture , forestry and fisheries.

Food production and processing; weaving; garment production; leather and related products production; wood processing and production of products from wood, bamboo and rattan (except beds, wardrobes, tables and chairs); production of products from straw, thatch and plaiting materials; paper and paper products production; rubber and plastic products production; production of products from other non-metallic minerals; metal production; mechanical processing; metal treatment and coating; production of electronic products, computers and optical products; production of automobiles and other motor vehicles; production of beds, wardrobes, tables and chairs.

Construction; drainage and wastewater treatment.

Publishing activities; motion picture, television program production, sound recording and music publishing activities.

Exploitation of crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements and contracts).

Beverage production; printing and copying of all kinds of records; production of coke, refined petroleum products; production of chemicals and chemical products; production of products from prefabricated metal (except machinery and equipment); production of motorbikes and scooters; repair, maintenance and installation of machinery and equipment.

2- Enterprises, organizations, households, business households, and individuals operating in the following economic sectors:

Transportation and warehousing; accommodation and food services; education and training; healthcare and social assistance activities; real estate business activities.

Labor and employment service activities; activities of travel agencies, tour businesses and support services related to promoting and organizing tours.

Creative, artistic and entertainment activities; library, archive, museum and other cultural activities; sports, entertainment and recreation activities; cinema activities.

Radio and television broadcasting activities; computer programming, consulting services and other activities related to computers; information service activities.

Mining support service activities.

The list of economic sectors mentioned in Clause 1 and Clause 2 above is determined according to Decision No. 27/2018/QD-TTg dated July 6, 2018 of the Prime Minister on promulgating the system of economic sectors of Vietnam.

The economic sector according to Appendix I issued with Decision No. 27/2018/QD-TTg includes 5 levels and the determination of economic sectors is applied according to the principle: In case the name of the economic sector mentioned in Clause 1 and Clause 2 above belongs to the level 1 sector, the economic sector to which the extension regulations are applied includes all economic sectors belonging to the levels 2, 3, 4, and 5 of the level 1 sector; in case it belongs to the level 2 sector, the economic sector to which the extension regulations are applied includes all economic sectors belonging to the levels 3, 4, and 5 of the level 2 sector; in case it belongs to the level 3 sector, the economic sector to which the extension regulations are applied includes all economic sectors belonging to the levels 4 and 5 of the level 3 sector; in case it belongs to the level 4 sector, the economic sector to which the extension regulations are applied includes all economic sectors belonging to the levels 5 of the level 4 sector.

3- Enterprises, organizations, households, business households, and individuals engaged in the production of priority supporting industrial products; key mechanical products.

Priority supporting industrial products for development are determined according to Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government on supporting industrial development; key mechanical products are determined according to Decision No. 319/QD-TTg dated March 15, 2018 of the Prime Minister approving the Strategy for development of Vietnam's mechanical industry to 2025, with a vision to 2035.

4- Small and micro enterprises are determined according to the provisions of the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government detailing a number of articles of the Law on Support for Small and Medium Enterprises.

The economic sectors and fields of enterprises, organizations, households, business households and business individuals specified in Clauses 1, 2 and 3 above are the sectors and fields in which enterprises, organizations, households, business households and business individuals have production and business activities and generate revenue in 2024 or 2025.

Extension of deadline for payment of value added tax (except for import value added tax)

a- 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 deadline for payment of value added tax according to the provisions of the law on tax administration.

Enterprises and organizations that are eligible for an extension must declare and submit monthly and quarterly Value Added Tax Declarations in accordance with current laws, but have not yet paid the payable Value Added Tax arising on the declared Value Added Tax Declarations. The deadline for paying monthly and quarterly Value Added Tax is extended as follows:

The deadline for paying value added tax for the February 2025 tax period is no later than September 20, 2025. The deadline for paying value added tax for the March 2025 tax period is no later than October 20, 2025. The deadline for paying value added tax for the April 2025 tax period is no later than October 20, 2025.

The deadline for paying value added tax for the May 2025 tax period is no later than November 20, 2025. The deadline for paying value added tax for the June 2025 tax period is no later than December 20, 2025. The deadline for paying value added tax for the first quarter of 2025 is no later than October 31, 2025. The deadline for paying value added tax for the second quarter of 2025 is no later than December 31, 2025.

b- In case the enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units that declare value added tax separately with the tax authority directly managing the branch or affiliated unit, the branches or affiliated units are also eligible for an extension of value added tax payment. In case the branch or affiliated unit of the enterprise or organization mentioned in Clause 1, Clause 2 and Clause 3 of Article 3 of this Decree does not have production and business activities in the economic sector or field eligible for an extension, the branch or affiliated unit is not eligible for an extension of value added tax payment.

Extension of corporate income tax payment deadline

Extension of 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 end of the corporate income tax payment deadline according to the provisions of the law on tax administration.

In case the enterprise or organization mentioned in Article 3 of this Decree has branches or affiliated units that declare corporate income tax separately with the tax authority directly managing the branch or affiliated unit, the branches or affiliated units are also eligible for corporate income tax payment extension. In case the branch or affiliated unit of the enterprise or organization mentioned in Clause 1, Clause 2 and Clause 3 of Article 3 of this Decree does not have production and business activities in the economic sector or field eligible for extension, the branch or affiliated unit is not eligible for corporate income tax payment extension.

Extension of deadline for payment of value added tax and personal income tax for business households and individual businesses

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 mentioned in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree. Business households and individuals shall pay the tax amount extended in this Clause no later than December 31, 2025.

Extension of land rent payment deadline

Extension of 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 6 months from May 31, 2025.

This provision applies to 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 Clause 1, Clause 2 and Clause 3, Article 3 of this Decree.

In case an enterprise, organization, business household, or individual business has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clause 1, Clause 2, and Clause 3, Article 3 of this Decree, then: The enterprise or organization shall be granted an extension for the entire amount of value added tax and corporate income tax payable; the business household or individual business shall be granted an extension for the entire amount of value added tax and personal income tax payable according to the instructions in this Decree.

This Decree takes effect from the date of signing (April 2, 2025) to December 31, 2025. After the extension period under this Decree, the deadline for tax and land rent payment shall be implemented according to current regulations.

Minh Hien

Source: https://baochinhphu.vn/gia-han-thoi-han-nop-thue-va-tien-thue-dat-nam-2025-102250403163610523.htm