On April 2, 2025, the Government promulgated Decree No. 82/2025/NĐ-CP on the extension of deadlines for the payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rental fees in the year 2025.
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Photo 1: Deadline for value-added tax payment on a monthly, quarterly basis extended under decree No. 82/2025/NĐ-CP from April 2, 2025_ Hotline: 097 211 8764
According to Point a, Clause 1, Article 4 of Decree No. 82/2025/NĐ-CP, an extension is granted for the VAT payable (including the amount allocated to provincial-level localities other than where the taxpayer's head office is located, and VAT payable on a per-occurrence basis) for tax periods from February to June 2025 (for taxpayers declaring VAT monthly), and Quarter I and Quarter II of 2025 (for taxpayers declaring VAT quarterly), applicable to the entities stipulated in Article 3 of this Decree.
Specifically, A 6-month extension is granted for VAT of February, March 2025, and Quarter I of 2025 and a 5-month extension is granted for VAT of April, May, June 2025, and Quarter II of 2025.
The extension period is calculated from the statutory deadline for VAT payment as prescribed by the Law on Tax Administration.
Entities eligible for the extension must still submit VAT returns for the relevant tax periods in accordance with applicable regulations but may defer payment of the VAT amounts declared. The extended payment deadlines are as follows:
- The extended payment deadline of VAT for February 2025: no later than September 20, 2025;
- The extended payment deadline of VAT for March 2025: no later than October 20, 2025;
- The extended payment deadline of VAT for April 2025: no later than October 20, 2025;
- The extended payment deadline of VAT for May 2025: no later than November 20, 2025;
- The extended payment deadline of VAT for June 2025: no later than December 20, 2025;
- The extended payment deadline of VAT for Quarter I/2025: no later than October 31, 2025;
- The extended payment deadline of VAT for Quarter II/2025: no later than December 31, 2025.
According to Point b, Clause 1, Article 4 of Decree No. 82/2025/NĐ-CP, in cases where the entities mentioned in Article 3 have branches or affiliated units that declare VAT separately to the tax authority directly managing them, such branches and units shall also be eligible for the VAT payment extension.
However, if those branches or affiliated units mentioned in Clause 1, Clause 2, Clause 3 Article 3 of Decree No. 82/2025/NĐ-CP do not conduct business activities in the economic sectors or fields subject to the extension policy, they shall not be eligible for the VAT payment extension.
Thus, from April 2, 2025, VAT payment deadlines for tax periods from February to June 2025 (for monthly declarations) and Quarter I and II of 2025 (for quarterly declarations) are officially extended by 5 to 6 months, as stipulated in Decree No. 82/2025/NĐ-CP.
Decree No. 82/2025/NĐ-CP takes effect from April 2, 2025.
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