On April 2, 2025, the Government issued Decree 82/2025/ND-CP extending the deadline for payment of VAT, CIT, PIT and land rent in 2025.
Eligible entities for Tax Payment Deadline Extensions:
Producers in key sectors such as:
Agriculture, forestry, and fisheries
Food processing, textiles, garment, leather, paper, rubber, plastic, non-metallic minerals, metals, electronics, vehicles, and furniture
Construction
Publishing, film, music, and broadcasting
Natural gas and crude oil extraction (excluding corporate income tax from contracts)
Beverages, chemicals, coke, refined petroleum, motorcycles, and machinery maintenance
Wastewater and sewage treatment
Business operators in service industries like:
Transportation, warehousing, hospitality, F&B, education, healthcare, and real estate
Labor, tourism services, advertising, and tour operations
Arts, culture, sports, recreation, and cinemas
IT services, broadcasting, software, and data processing
Mining support services
Businesses producing prioritized supporting industries or key mechanical products as defined under Decree 111/2015/ND-CP and Decision 319/QĐ-TTg.
Small and micro enterprises, as defined by the Law on Supporting Small and Medium Enterprises (2017) and Decree 80/2021/ND-CP.
Note: Eligible sectors must have generated business revenue in 2024 or 2025. Economic sector classification follows Decision 27/2018/QĐ-TTg.
- The deadline for VAT payment for the February 2025 tax period is no later than September 20, 2025.
- The deadline for VAT payment for the March 2025 tax period is no later than October 20, 2025.
- The deadline for VAT payment for the April 2025 tax period is no later than October 20, 2025.
- The deadline for VAT payment for the May 2025 tax period is no later than November 20, 2025.
- The deadline for VAT payment for the June 2025 tax period is no later than December 20, 2025.
- The deadline for VAT payment for the first quarter of 2025 is no later than October 31, 2025. (Q1 CIT is 30/09/2025)
- The deadline for paying VAT for the second quarter of 2025 is December 31, 2025. (Q2 CIT is December 31, 2025)
By Data Entry Vietnam Co., Ltd.