Decree No. 82/2025/NĐ-CP dated April 2, 2025, issued by the Government regarding the extension of deadlines for payment of VAT, CIT, PIT, and land rent in 2025

• Extension of Value Added Tax (VAT): Enterprises are granted an extension for the VAT payment deadlines for tax periods from February to June 2025. The extension period is 5 months from the end of the statutory deadline for tax payment.
• Extension of Corporate Income Tax (CIT): The provisional CIT payments for the first and second quarters of 2025 are extended for 5 months from the end of the statutory deadline for tax payment.
• Extension for business households and individual businesspersons: The deadlines for payment of VAT and Personal Income Tax (PIT) arising in 2025 are extended until December 31, 2025.
• Extension of land rent: Enterprises, organizations, households, and individuals are granted a 6-month extension for 50% of the land rent payable for the first installment of 2025.

Note: To be eligible for the extension, taxpayers must submit a Request for Extension to their directly managing tax authority, using the form attached to the Decree.

Effective date: The Decree takes effect from the date of signing (April 2, 2025).

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