On April 2, 2025, the Government promulgated two consecutive Decrees, including: Decree No. 81/2025/ND-CP on the extension of the deadline for payment of Special Consumption Tax ("SCT") applicable to domestically manufactured or assembled automobiles (“Decree 81”), and Decree No. 82/2025/ND-CP on the extension of the deadline for payment of Value Added Tax ("VAT"), Corporate Income Tax ("CIT"), Personal Income Tax ("PIT"), and land rental for the year 2025 (“Decree 82”). These policies are expected to continue supporting businesses and individuals in overcoming and minimizing difficulties, recovering production and business activities, and promoting the development of the domestic market. Key contents of the two Decrees are summarized as follows:
1. Extension of deadlines for payment of taxes and land rental in 2025
| No. | Type of Tax/Financial Obligation | Applicable Tax Period | Statutory Deadline | Deadline After Extension |
| 1 | Special Consumption Tax (SCT)[1] | February, March, April, May, and June 2025 | No later than the 20th of the following month | No later than November 20, 2025 |
| 2 | Value Added Tax (VAT) (Monthly declaration) |
February and March 2025 | March 20 and April 20, 2025 | September 20 and October 20, 2025 (6-month extension) |
| Value Added Tax (VAT) (Quarterly declaration) |
April, May, and June 2025 | May 20, June 20, and July 20, 2025 | October 20, November 20, and December 20, 2025 (5-month extension) |
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| Quarterly declarations: Q1 and Q2/2025 |
April 30 and July 31, 2025 | October 31 and December 31, 2025 | ||
| 3 | Corporate Income Tax (CIT) | Q1 and Q2/2025 | By the statutory deadline under the Law on Tax Administration | Extended by 05 months |
| 4 | Personal Income Tax (PIT) | Entire year of 2025 | As prescribed by the Law on Tax Administration | No later than December 31, 2025 |
| 5 | Land rental | 50% of the land rental payable in 2025 (first installment) | May 31, 2025 | Extended by 06 months from May 31, 2025 |
2. Key notes regarding tax deferral procedures
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The deadline for submitting the application for tax extension is November 20, 2025 for SCT, and May 30, 2025 for the other types of taxes mentioned above. Applications submitted after these dates will not be accepted.
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Taxpayers only need to submit one application covering all tax obligations subject to the extension, ideally at the time of submitting the tax declaration dossier. If not submitted concurrently, the application is still accepted as long as it is submitted before November 20, 2025 (for SCT) and before May 30, 2025 (for other taxes).
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Taxpayers are responsible for self-assessing their eligibility for the extension and ensuring compliance. The tax authority will not issue an approval notice, but will notify the taxpayer if they are not eligible for the extension.
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In case of supplementary tax declarations resulting in an increase of payable tax:
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If submitted before the extended deadline: the increased amount is still eligible for extension.
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If submitted after the extended deadline: the increased amount is not eligible for extension.
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No late payment interest will be applied to taxes that are granted an extension during the extension period. If late payment interest has already been imposed, the tax authority will adjust and remove such amounts.
Therefore, ATA recommends that businesses review all tax and land rental obligations arising in 2025 and prepare to submit extension applications on time to secure their lawful rights in accordance with the regulations.
Decree 81 and Decree 82 are effective from April 2, 2025 to December 31, 2025.
[1] Applicable to enterprises manufacturing/assembling automobiles in Vietnam.
Comment: