A draft Decree on the extension of the deadlines for tax payments and land rental fees for 2025 has been issued.

The Ministry of Finance is drafting a Decree to extend the deadline for paying value-added tax, corporate income tax, personal income tax, and land rental fees for the year 2025.

Accordingly, this Decree specifies the extension of the deadlines for paying value-added tax, corporate income tax, personal income tax, and land rental fees.

The entities subject to this Decree include: taxpayers; tax authorities; tax officials; other state agencies, organizations, and individuals involved.

Specifically, the following entities are eligible for the extension:

• Enterprises, organizations, households, businesses, and individuals involved in production in the following economic sectors:

• Agriculture, forestry, and fisheries;
• Food production and processing; textile; apparel manufacturing; leather and related products manufacturing; wood processing and products from wood, bamboo, and rattan (except beds, cabinets, tables, chairs); straw, rice husk, and braided material products; paper and paper products manufacturing; rubber and plastic products manufacturing; non-metallic mineral products manufacturing; metal manufacturing; mechanical processing; metal coating; electronics, computers, and optical product manufacturing; automobile and other motor vehicle manufacturing; furniture production (beds, cabinets, tables, chairs);
• Construction;
• Publishing activities; cinema, television program production, audio recording, and music publishing;
• Oil and gas extraction (no extension for corporate income tax on crude oil, condensates, and natural gas extracted under agreements or contracts);
• Beverage production; printing and copying of recorded material; coke production and refined petroleum products; chemical and chemical products manufacturing; production of products from cast metals (except machinery and equipment); motorcycle and bicycle manufacturing; machinery and equipment repair, maintenance, and installation;
• Wastewater and sewage treatment.

• Enterprises, organizations, households, businesses, and individuals engaged in business activities in the following economic sectors:

• Transportation and warehousing; accommodation and food services; education and training; healthcare and social assistance services; real estate business activities;
• Labor and employment services; travel agencies, tour operators, and related services, including promoting and organizing tours;
• Arts, entertainment, and creative activities; libraries, archives, museums, and other cultural activities; sports and recreational activities; film screening;
• Broadcasting, television programming; computer programming, consulting services, and other computer-related activities; information services;
• Mining support services.

The list of economic sectors in paragraphs 1 and 2 of this article is determined according to Decision 27/2018/QD-TTG.

Economic sectors are categorized under Appendix I attached to Decision 27/2018/QD-TTG with five levels, and the classification of economic sectors follows this principle: If the economic sector name in paragraphs 1 and 2 belongs to level 1, the regulations on extensions apply to all sectors under levels 2, 3, 4, and 5 of that level 1 sector. If it belongs to level 2, the regulations apply to all sectors under levels 3, 4, and 5 of that level 2 sector, and so on.

• Enterprises, organizations, households, businesses, and individuals engaged in the production of priority-supported industrial products and key mechanical products.

Priority-supported industrial products are defined under Decree 111/2015/ND-CP; key mechanical products are defined in Decision 319/QD-TTG dated March 15, 2018.

• Small and micro enterprises as defined by the Law on Support for Small and Medium-Sized Enterprises 2017 and Decree 80/2021/ND-CP.

The economic sectors and fields of enterprises, organizations, households, businesses, and individuals referred to above are the sectors and fields where the enterprises, organizations, households, businesses, and individuals are involved in production and business activities and generate revenue in 2024 or 2025.

See the detailed draft here.