DECREE NO. 82/2025/NĐ-CP ON EXTENSION OF DEADLINES FOR TAX AND LAND RENT PAYMENTS IN 2025

On behalf of the Government, Deputy Prime Minister Hồ Đức Phớc has just signed Decree No. 82/2025/NĐ-CP dated April 2, 2025, on extending the deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent in 2025. Some notable contents are as follows:

1. Eligible Entities for Extension
   As stipulated in Article 3 of Decree No. 82/2025/NĐ-CP, the extension applies to four groups of entities.

2. Extension for VAT Payment

• VAT payable for February, March, and Quarter I/2025: extended by 6 months;

• VAT payable for April to June and Quarter II/2025: extended by 5 months;

• The extension period is calculated from the end of the VAT payment deadline in accordance with tax administration regulations.

3. Extension for CIT Payment

• CIT provisionally payable for Quarter I and Quarter II of 2025: extended by 5 months;

• The extension period is calculated from the end of the CIT payment deadline in accordance with tax administration regulations.

4. Extension for VAT and PIT of Business Households and Individuals
   VAT and PIT payable in 2025 by business households and individuals are extended until no later than December 31, 2025.

5. Extension for Land Rent Payment
   The deadline for land rent payment in 2025 is extended for 50% of the payable amount in 2025 for enterprises, organizations, households, and individuals who are directly leased land by the State under a Decision or Contract by a competent state authority in the form of annual land rent payment. The extension period is 6 months from May 31, 2025.