HCMC – Vietnam has approved an extension of the excise tax payment deadline for domestically manufactured or assembled automobiles until November 20, 2025, according to the Vietnam News Agency.
The General Department of Taxation has just issued an urgent notice regarding the extension of the excise tax payment deadline for domestically manufactured or assembled automobiles, as well as the extension of deadlines for several other types of taxes and fees.
According to newly issued Government Decree No. 81, the extension is valid from the end of the original tax payment deadline under tax administration regulations until November 20, 2025.
Under Decree No. 82, the Government also approved an extension of the deadline for value-added tax (VAT) payments incurred during the tax periods from February to June 2025.
Specifically, a six-month extension applies to VAT payable for February, March, and the first quarter of 2025, while a five-month extension applies to VAT payable for April, May, June, and the second quarter of 2025.
For corporate income tax, the deadline for payment of provisional tax for the first and second quarters of the 2025 corporate income tax period will be extended for enterprises and organizations eligible under Article 3 of this decree.
The extension period is five months, counted from the end of the original corporate income tax payment deadline as stipulated by tax administration regulations.
The land rent payment deadline for enterprises, organizations, households, and individuals eligible under Article 3 of this decree is extended by six months, starting from May 31, 2025.
