DECREE NO. 82/2025/NĐ-CP DATED 02 APRIL 2025 BY THE GOVERNMENT: EXTENSION OF DEADLINES FOR VAT, CIT, PIT, AND LAND RENT PAYMENTS IN 2025

1. PURPOSE OF ISSUANCE

The Government issued Decree No. 82/2025/NĐ-CP to support taxpayers in easing financial pressure and restoring business operations, amid continued challenges from global uncertainties and weak domestic consumption recovery.

2. ELIGIBLE TAXPAYERS FOR EXTENSION

As stipulated in Article 3 of the Decree, the following are eligible:

Enterprises, organizations, households, and individuals operating in the following sectors:
- Manufacturing: agriculture, forestry, aquaculture; food processing; chemicals; mechanics; electronics; automobiles, etc.
- Services: transportation, accommodation, education, healthcare, real estate, tourism, etc.
- Others: construction, publishing, creative industries, broadcasting, ICT, telecommunications.
Entities engaged in the production of priority supporting industry products or key mechanical products.
Small and micro enterprises as defined under the 2017 Law on Support for SMEs and Decree No. 80/2021/NĐ-CP.

3. CONTENT OF EXTENSION

🔹 A. Value-Added Tax (VAT)

Applicable to: Eligible enterprises and organizations under Article 3.
Applicable periods: From February to June 2025 (monthly filers) or Quarter I & II/2025 (quarterly filers).
Extension period:
- 6 months for taxes of February, March, and Quarter I.
- 5 months for taxes of April, May, June, and Quarter II.
Note: Tax returns must still be filed on time, but the tax payment may be deferred as per the extended deadlines.

Tax Period	New Payment Deadline
Feb 2025	20 Sep 2025
Mar 2025	20 Oct 2025
Apr 2025	20 Oct 2025
May 2025	20 Nov 2025
Jun 2025	20 Dec 2025
Q1/2025	31 Oct 2025
Q2/2025	31 Dec 2025

B. Corporate Income Tax (CIT)

Applicable to: Same as above.
Extension: 5-month extension for provisional CIT payments of Q1 and Q2/2025.

C. VAT and PIT of Business Households/Individuals

Full tax amounts arising in 2025 are extended until 31 December 2025.

D. Land Rent

6-month extension for 50% of 2025 land rent (1st installment), applicable to annual payment cases.
New deadline: 30 November 2025.

4. PROCEDURE FOR EXTENSION

Taxpayers must submit the “Request for Tax and Land Rent Extension” once for all applicable periods.
Submission deadline: 30 May 2025.
Submission methods: Electronically via the tax portal, in person, or by post.
No confirmation required from the tax authority. If the taxpayer is deemed ineligible, the tax authority will notify and the taxpayer must pay both tax and late interest accordingly.