Continue to extend land rent in 2025

The Government has just issued Decree 82 on tax and land rent extension for 2025. This is the 7th time this policy has been introduced to support businesses facing difficulties.

Accordingly, enterprises and organizations that declare value-added tax (except import value-added tax) monthly will have their tax amounts incurred in the February-June period extended. Enterprises that declare this tax quarterly will have their tax amounts incurred in the first and second quarters extended.

The tax extension period is 6 months for the tax payments arising in February, March and the first quarter of this year. The tax payments arising in April, May, June and the second quarter will be extended by 5 months. The extension period is calculated from the end date of the deadline for payment of value added tax according to regulations.

Corporate income tax is extended by 5 months for the tax payment deadline of the first and second quarters. In case an enterprise has branches or affiliated units that declare taxes separately to the tax authority, this tax payment deadline is also extended.

Branches and units of enterprises that do not have production or business activities will not be granted tax extensions.

Individuals and business households in priority sectors such as agriculture, forestry, fisheries, food processing, textiles, construction, transportation, warehousing, real estate, crude oil and natural gas exploitation, etc. will also have their VAT and personal income tax payment deadline extended to December 31st at the latest.

Regarding land rent, enterprises, business households, and individuals in priority sectors will be granted an extension to pay 50% of the rent incurred in 2025. The extension period is 6 months, starting from May 31.

The total amount of tax and land rent payments deferred and extended this year is estimated to be nearly 102,000 billion VND (last year it was 84,000 billion VND). The amount of land rent alone is expected to be extended at about 3,600 billion VND.

The Ministry of Finance said the extension will not reduce total state budget revenue, because it is within the scope of the 2025 budget year.

(According to VnExpress)

Source: https://baoyenbai.com.vn/12/348277/Tiep-tuc-gia-han-tien-thue-dat-nam-2025.aspx