On April 25, 2025, the Minister of Finance issued Decision No. 1483/QĐ-BTC, promulgating the amended and supplemented administrative procedures in the field of tax administration under the Ministry of Finance’s management competence.
=> See more: 2025 monthly tax filing deadlines updated (adjusted for holidays)
Photo 1: Procedures for extension of tax payment amended from April 25, 2025_ Hotline: 097 211 8764
Pursuant to Section 1, Part II of the Annex on amended and supplemented administrative procedures in the field of tax administration issued together with Decision No. 1483/QĐ-BTC (2025), the procedures for extension of tax payment are amended as follows:
Step 1: The taxpayer eligible for tax payment extension shall prepare and submit an application dossier to the directly managing tax authority.
- Under Decree No. 82/2025/NĐ-CP:
+ Taxpayers who directly declare and pay taxes and fall within the eligible subjects for extension shall submit the Request for Extension of Tax and Land Rent Payment (hereinafter referred to as the “Extension Request”) either: via electronic means, by submitting hard copies directly to the tax authority, or by postal services.
+ The Extension Request shall follow the template provided in the Annex to Decree No. 82/2025/NĐ-CP and be submitted once for all amounts of tax and land rent incurred during the tax periods eligible for extension, together with the submission of the monthly (or quarterly) tax declaration dossiers in accordance with tax administration laws.
+ In case the Extension Request is not submitted concurrently with the tax declaration dossier, the latest submission deadline is May 30, 2025. The tax authority shall still grant the extension for the eligible tax and land rent incurred prior to the submission of the Request.
- Under Decree No. 81/2025/NĐ-CP:
+ Taxpayers who fall within the scope of extension eligibility shall submit the Request for Extension of Special Consumption Tax Payment, either electronically or in hard copy (submitted in person or by post).
+ The Request must follow the template provided in the Annex to Decree No. 81/2025/NĐ-CP and be submitted once for all tax periods eligible for extension, concurrently with the submission of the special consumption tax declaration in accordance with relevant regulations.
+ If the Request is not submitted together with the tax declaration, the latest deadline for submission shall be November 20, 2025, and the tax authority shall still process the extension pursuant to Article 3 of Decree No. 81/2025/NĐ-CP.
Note:
- Decree No. 82/2025/NĐ-CP applies to: taxpayers; tax authorities; tax officials; and other relevant organizations and individuals.
- Decree No. 81/2025/NĐ-CP applies to: enterprises involved in domestic automobile manufacturing or assembly; tax authorities; and other relevant parties.
Step 2: The tax authority receives the application dossier:
- Where the application is submitted directly or via postal service, the tax official shall receive and process the dossier and return results as prescribed. However, in case of tax payment extension procedures under Decree No. 82/2025/NĐ-CP and No. 81/2025/NĐ-CP, no result is required to be returned by the tax authority.
- Where the application is submitted electronically, the receipt, examination, and approval shall be carried out by the tax authority through the electronic data processing system.
Note: According to Decree No. 82/2025/NĐ-CP, if the taxpayer has extension-eligible tax obligations under the jurisdiction of multiple tax authorities, the tax authority directly managing the taxpayer is responsible for transmitting the Extension Request to the relevant tax authorities.
Thus, the amendment of procedures for tax payment extension under Decision No. 1483/QĐ-BTC and the relevant regulations in Decrees No. 81/2025/NĐ-CP and No. 82/2025/NĐ-CP is expected to provide greater convenience for taxpayers, aligning with practical circumstances. Enterprises and individuals are advised to strictly observe deadlines and submission methods for the Extension Request to safeguard their rights and avoid administrative violations. Compliance with this new process contributes to enhancing tax administration efficiency and supporting stable business operations.
Decision No. 1483/QĐ-BTC takes effect from April 25, 2025.
Photo 2: Free Legal Consultation_Hotline: 097 211 8764
Social and Economic General Department – TLK Law Firm
Dear readers, TLK Law Firm not only provides you with useful information about economic and socio-cultural life but also offers professional legal services, accounting, taxation, and trade promotion with many years of experience.
With a commitment to fulfilling our social responsibility, if you need advice on legal issues, please contact us at hotline: 097 211 8764 for direct consultation with our lawyers (completely free of charge).
