In the context of a gradually recovering economy, the Government officially issued Decree No. 82/2025/ND-CP on April 2, 2025 – a highly timely “financial relief” policy for enterprises, household businesses, and individual business owners.
1.Who is eligible for this policy?
Extensive Incentive Policy Applicable to a Wide Range of Sectors:
✅ Manufacturing and Processing Industries: Including food and beverage production, textiles, footwear, plastics, chemicals, and metals.
✅ Service Sectors: Such as transportation, tourism, restaurants, hotels, education, healthcare, real estate, and construction.
✅ Digital Content and Creative Industries: Including publishing, film, television, software development, information technology, and other creative, entertainment, sports, museum, and library activities.
✅ Small and Micro Enterprises: As defined under Decree No. 80/2021/ND-CP.
✅ Household Businesses and Individual Business Owners: Operating in any of the aforementioned sectors.
2. Which specific types of taxes can be extended?
- Value Added Tax (VAT) – Excluding Imported Goods
| DECLARATION PERIOD | OLD DEADLINE | NEW DEADLINE |
| February 2025 | 20/03/2025 | 20/9/2025 |
| March 2025 | 20/04/2025 | 20/10/2025 |
| April 2025 | 20/05/2025 | 20/10/2025 |
| May 2025 | 20/06/2025 | 20/11/2025 |
| June 2025 | 20/07/2025 | 20/12/2025 |
| Quarter 1 2025 | 30/04/2025 | 30/10/2025 |
| Quarter 1 2025 | 31/07/2025 | 31/12/2025 |
- Corporate Income Tax (CIT)
Quarterly declaration
Q1/2025: Extension of 5 months → New deadline: August 31, 2025
Q2/2025: Extension of 5 months → New deadline: November 30, 2025
Note: The extension does not apply to CIT on crude oil, natural gas, and condensate (subject to separate agreements).
- Value Added Tax (VAT) & Personal Income Tax (PIT) for Business Households & Individuals
All taxes incurred in 2025 will be extended until December 31, 2025.
✅ No need to pay periodically – just ensure full payment before December 31, 2025.
- Land Rent
Applicable to enterprises, organizations, households, and individuals leasing land directly from the State on an annual payment basis.
- Extension of 50% of land rent payable for 2025
- Extension period: 6 months
- Old deadline: May 31, 2025
- New deadline: November 30, 2025
3. Effective Date
-
The decree takes effect from April 2, 2025.
4. What Do You Need to Do?
- Submit a one-time extension request (using the form attached to the decree) for all applicable taxes by September 30, 2025.
- No need to resubmit if the extension has already been approved.
5. Why Should You NOT Miss This Policy?
🔹 Maintain cash flow → Improve capital flexibility
🔹 Reduce liquidity pressure → Focus on business operations
🔹 Plan financial strategies proactively → Accelerate growth after challenging periods
Make the most of Decree 82/2025/NĐ-CP to gain momentum for your business in 2025!
