​On April 02, 2025, The Government promulgated Decree No.82/2025/NĐ-CP on on deferral of value-added tax, corporate income tax, personal income tax and land rent in 2025.

A. Entities eligible for deferral

1. Enterprises, organizations, households, household businesses, individuals engaged in manufacture in the following lines of business: Agriculture, forestry, and aquaculture;Food production, processing; textile; garments; manufacture of leather and related products; timber treatment and  manufacture of products from wood, bamboo and rattan (except furniture); manufacture of products from straw, and plaiting materials; manufacture of paper and paper products; manufacture of products from rubber and plastic; manufacture of other non-metallic mineral products; metal production; mechanical processing; metal processing and coating; manufacture of electronic products, computers and optical products and optical products; manufacture of motor vehicles and other motorized vehicles; manufacture of furniture; Construction; Publishing activities; cinematography activities, TV show production, audio recording and music publishing; Extraction of crude oil and natural gas (except CIT on crude oil, condensate, and natural gas under agreements, contracts); Manufacture of beverage; printing, copying recordings; manufacture of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of precast metal product (except machinery and equipment); manufacture of motorcycles; repair, maintenance and installation of machinery and equipment; Drainage and wastewater treatment.

2. Enterprises, organizations, households, household businesses, individuals having business operation in the following lines of business: Transport, warehousing; accommodation, food and beverage services; education and training; healthcare and social assistance; real estate business; Employment-related services; operation of travel agencies, tourism business, and auxiliary services relevant to tour organization and advertising; Composition, art, and entertainment; operation of libraries, archives, museums, and other cultural activities; sports, entertainment, cinema operation; Audio and video broadcasting; computer programming, consulting services, and other computer-related activities; information service activities; Mining ancillary services.

3. Enterprises, organizations, households, household businesses, individuals manufacturing prioritized ancillary products or key mechanical products.

4. Small enterprises and micro-enterprises determined according to the 2017 Law on Assistance for Small and Medium-Sized Enterprises and the Government's Decree No. 80/2021/ND-CP dated August 26, 2021 elaborating some Articles of the Law on Assistance for Small and Medium-Sized Enterprises.

The business lines of enterprises, organizations, households, household businesses and individual businesses specified in Clause 1, Clause 2 and Clause 3 of this Article are business lines in which they operate and from which revenues are generated in 2024 or 2025.

B. Deferral of tax and land rents

1. Value Added Tax (VAT)

The deadline for VAT payment arising from February to June 2025 (monthly submission) or the first and second quarters of 2025 (quarterly submission) is extended by 5 to 6 months.

The VAT payment deadline for the tax period of February is September 20, 2025; for March is October 20, 2025; for April is October 20, 2025; for May is November 20, 2025; and for June is December 20, 2025.

2. Corporate Income Tax (CIT)

The deadline for provisional CIT payments for the first and second quarters of 2025 is extended by 5 months from the original tax payment deadline.

3. VAT and Personal Income Tax (PIT) for business households and individuals

The deadline for tax payments arising in 2025 is extended to December 31, 2025.

4. Land Rental

50% of land rental payments due in 2025 are extended, with a 6-month extension from May 31, 2025.

This Decree is effective from the date of signing until December 31, 2025 NĐ 82.doc