Extension of special consumption tax for domestically produced cars

Accordingly, the Tax Department requested the Tax Branches to disseminate and guide enterprises to extend the payment of special consumption tax according to the provisions of Decree No. 81/2025 of the Government and extend the payment of value added tax, corporate income tax, personal income tax, and land rent according to Decree No. 82/2025 of the Government. This is a solution to support enterprises and promote the recovery of production and business according to the direction of the Prime Minister .

According to Decree 81/2025, the Government agreed to extend the deadline for paying special consumption tax on taxes arising in the tax periods from February to June 2025. The extension period lasts until November 20, 2025, helping domestic automobile manufacturing and assembling enterprises have more financial space to stabilize business operations. This Decree takes effect from the date of signing and promulgation until December 31, 2025.

Decree 82/2025 provides for tax payment extensions for many types of taxes and fees. Specifically:

For value added tax: Extension from 5 - 6 months depending on the tax period, applicable to tax amounts arising from February to June 2025.

For corporate income tax: 5-month extension for provisional tax payments for the first and second quarters of 2025.

For land rent: 6-month extension for 50% of land rent payable in 2025 by enterprises, organizations, households and individuals directly renting land from the State.

Decree 82 takes effect from the date of signing and lasts until December 31, 2025, creating favorable conditions for businesses and business households to maintain operations in a challenging economic context.

Source: https://baodaknong.vn/gia-han-thue-tieu-thu-dac-biet-cho-o-to-san-xuat-trong-nuoc-248424.html