Extension of the deadline for paying taxes and land rent for 2025.
In April 2025, the Government issued several important tax policies to support businesses and individual entrepreneurs. Below is a detailed summary of the policies in effect from April to the end of June 2025 or the end of 2025:
* Extension of the deadline for paying taxes and land rent for 2025
On April 2, 2025, the Government issued...Decree No. 82/2025/ND-CPRegarding the extension of deadlines for paying value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent in 2025.
Applicable subjects:Businesses, organizations, households, business households, and individuals engaged in production activities in economic sectors such as agriculture, forestry, fisheries, manufacturing, food processing, textiles, construction, transportation, tourism, accommodation, and food services.
- Renewal details:
+VAT:
Extend the deadline for paying VAT due for the tax periods of February and March 2025 by 6 months; Extend the deadline for paying VAT due for the tax periods of April, May, and June 2025 by 5 months.
The extension period is calculated from the date the tax payment deadline expires as stipulated.
+ Corporate Income Tax:
A five-month extension is granted for the payment of provisional corporate income tax for the first and second quarters of 2025.
+ Value Added Tax (VAT) and Personal Income Tax (PIT) for household businesses and individual businesses:
The deadline for paying taxes incurred in 2025 has been extended to December 31, 2025.
+Land lease fee:
A six-month extension is granted for 50% of the land lease fees due in 2025, with the deadline being May 31, 2025.
This Decree is effective from the date of signing (April 2, 2025) until December 31, 2025. After the extension period, the deadline for paying taxes and land rent will be implemented according to current regulations.
*Extension of the deadline for paying excise tax on domestically manufactured or assembled automobiles.
Also on April 2, 2025, the Government issuedDecree No. 81/2025/ND-CPRegarding the extension of the deadline for paying excise tax on domestically manufactured or assembled automobiles.
Renewal details:The deadline for paying excise tax on the tax due during the tax period from March to May 2025 is extended. The extension period is 6 months from the end of the original tax payment deadline.
Note:This Decree is effective from the date of signing (April 2, 2025) until December 31, 2025. After the extension period, the payment of excise tax on domestically produced or assembled automobiles will be carried out according to current regulations.
*Reduction in Value Added Tax until June 30, 2025
Previously, on December 31, 2024, the Government issued...Decree No. 180/2024/ND-CPThis Decree stipulates the policy of reducing VAT according to Resolution No. 174/2024/QH15 of the National Assembly. This Decree is effective from January 1, 2025 to June 30, 2025.
Tax reduction details:The VAT rate will be reduced by 2% for goods and services currently subject to a 10% tax rate, bringing the rate down to 8%. For businesses calculating VAT using a percentage of revenue, the percentage used for calculating VAT will be reduced by 20% when issuing invoices for goods and services eligible for the tax reduction.
The categories of goods and services eligible for tax reduction are specified in the appendices attached to the Decree. Goods and services that are exempt from VAT or subject to a 5% VAT rate under the VAT Law are not eligible for tax reduction under this Decree.
