Officially applying extension of deadline for paying 4 types of taxes in 2025

In addition to tax extension, consumer goods will enjoy a value-added tax reduction policy in the first 6 months of 2025. Photo: Ngoc Lien

According to Decree 82, the subjects eligible for tax extension include: Enterprises, organizations, households, business households, individuals engaged in production activities in the agricultural, forestry and fishery sectors; transportation and warehousing sectors, accommodation and catering services, education and training, healthcare and social assistance activities, real estate business activities; industries producing priority supporting industrial products; key mechanical products; small and micro enterprises, etc.

The extension period for VAT payment is from 5-6 months for monthly and quarterly VAT declarations of enterprises and organizations. The extension period is calculated from the end date of the VAT payment deadline according to the provisions of the law on tax administration.

For corporate income tax, the Government extends the tax payment deadline for provisional corporate income tax payments for the first and second quarters. The extension period is 5 months from the end of the corporate income tax payment deadline according to the provisions of the law on tax administration.

For VAT and personal income tax of business households and individuals, the Government extends the deadline for payment of VAT and personal income tax for the tax payable arising in 2025 of business households and individuals operating in the economic sectors and fields specified in Decree 82. Business households and individuals shall pay the tax amount extended in this clause no later than December 31.

Regarding land rent, the deadline for paying land rent is extended for 50% of the land rent arising in 2025 (the first payment in 2025) of enterprises, organizations, households and individuals. The extension period is 6 months from May 31. This regulation applies to enterprises, organizations, households and individuals that have many decisions and direct land lease contracts from the State and have many different production and business activities.

In 2024, the total amount of tax and land rent exempted and reduced in Dong Nai province is estimated at over 3.7 trillion VND. Of which, the amount of tax and land rent subject to extension is nearly 2.7 trillion VND. The amount of tax and land rent exempted and reduced is over 1 trillion VND, specifically: VAT rate reduction of about 446 billion VND, environmental protection tax reduction of about 430 billion VND, land rent reduction of 186 billion VND, non-agricultural land use tax reduction of nearly 7 billion VND.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202504/chinh-thuc-ap-dung-gia-han-thoi-han-nop-4-loai-thue-trong-nam-2025-a22074a/