Extension of tax and land rent payment deadline in 2025

Accordingly, value added tax (except import) is extended by 5-6 months depending on the declaration period. The latest payment deadline is December 20, 2025 for monthly tax declarations, and December 31, 2025 for quarterly tax declarations. Enterprises still have to declare according to regulations but do not have to pay the arising tax immediately.

Provisional corporate income tax payments for the first and second quarters of 2025 are extended by 5 months. Branches and affiliated units are also extended if they are in eligible industries and fields.

For business households and individuals, the deadline for paying value added tax and personal income tax is extended to December 31, 2025.

Officials of the Pleiku-Ia Grai-Chu Pah Inter-District Tax Team guide taxpayers on administrative procedures. Photo: SC

Regarding land rent, enterprises, organizations, households and individuals are given a 6-month extension for 50% of the land rent arising in 2025 (phase 1), applicable to cases with multiple land lease contracts and multiple industries.

The Tax Department of Region XIV also provides specific instructions on the order and procedures for extension. Accordingly, taxpayers eligible for extension must submit a Request for extension of tax and land rent payment (according to the prescribed form) to the direct tax authority by electronic means, in person or by post. The request must be submitted once, no later than May 30, 2025. In case of errors, taxpayers can submit a replacement.

If a taxpayer operates in multiple locations, the direct tax authority is responsible for forwarding information to relevant authorities.

Taxpayers are responsible for determining and meeting the conditions for an extension. If the additional declaration increases the amount of tax payable before the end of the extension period, the increase will still be extended. If the additional declaration is made after this period, no extension will be granted.

Enterprises, organizations, households and individuals are given a 6-month extension for 50% of the land rent arising in 2025 (phase 1). Illustration photo: PV

The tax authority does not need to notify the acceptance of the extension. In case the taxpayer is found to be ineligible, the tax authority will issue a document to withdraw the payment and request full payment of tax, land rent, along with late payment fees or impose a penalty if discovered after inspection or examination.

During the extension period, no late payment fee will be charged. If charged, the tax authority will adjust it.

For projects using state budget and ODA capital, when making payment through the State Treasury, the investor must include a notice of having submitted the Extension Request. The Treasury will not deduct value added tax during the extension period. When the deadline expires, the contractor must pay the full amount of the extended tax.
(See details of the Official Dispatch here)

Source: https://baogialai.com.vn/gia-han-thoi-gian-nop-thue-va-tien-thue-dat-nam-2025-post319827.html