May 30, deadline for submitting application for extension of tax and land rent payment

Decree 82 stipulates that by May 30 at the latest, taxpayers eligible for an extension must submit a request for an extension of tax and land rent payment to the tax authority directly managing them.

Subjects eligible for extension of tax and land rent payment

Decree 82 stipulates that the subjects eligible for extension are enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors: Agriculture, forestry and fisheries; food production and processing; textiles; garment production; leather production and related products; wood processing and production of products from wood, bamboo and rattan (except beds, wardrobes, tables, chairs); production of products from straw, thatch and plaited materials; production of paper and paper products; production of products from rubber and plastic.

In addition, the subjects are extended in the following industries: Manufacturing products from other non-metallic minerals; metal manufacturing; mechanical processing; metal treatment and coating; manufacturing electronic products, computers and optical products; manufacturing automobiles and other motor vehicles; manufacturing beds, cabinets, tables and chairs; construction; publishing activities; cinema activities, television program production, recording and music publishing; crude oil and natural gas exploitation (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements and contracts)...

Enterprises, organizations, households, business households, individuals operating in the following economic sectors: Transportation and warehousing; accommodation and catering services;education and training; healthcare and social assistance activities; real estate business activities; labor and employment services; activities of travel agencies, tour businesses and support services related to promoting and organizing tours; creative, artistic and entertainment activities; activities of libraries, archives, museums and other cultural activities...

Deadline for submission is May 30, 2025

According to the estimated calculation, the total amount of tax to be extended is nearly 102,000 billion VND, of which, the value added tax expected to be extended is 62,000 billion VND; the corporate income tax expected to be extended is about 36,000 billion VND; the land rent expected to be extended is about 3,600 billion VND; the tax for business households and individuals is about 350 billion VND.

Taxpayers who directly declare and pay taxes to tax authorities and are eligible for an extension must submit a request for an extension of tax and land rent payment for the first time or a replacement when errors are discovered to the direct tax authority, with the latest submission deadline being May 30, 2025.

Taxpayers self-determine and are responsible for requesting extensions to ensure the correct subjects are eligible for extensions.

If the taxpayer submits a request for extension to the tax authority after May 30, 2025, the tax and land rent payment extension will not be granted according to the provisions of Decree No. 82.

In case the tax authority has calculated late payment fees (if any) for tax dossiers that are eligible for extension as prescribed in Decree No. 82, the tax authority shall make adjustments and not calculate late payment fees.

(According to VTV)

Source: https://baoyenbai.com.vn/12/350968/Ngay-305-han-cuoi-nop-giay-de-nghi-gia-han-tien-thue-tien-thue-dat.aspx