Those who are granted an extension of personal income tax payment in 2025

The Lao Dong Newspaper Legal Consulting Office replied:

Article 3 of Decree 82/2025/ND-CP regulating the extension of the payment period for value added tax, corporate income tax, personal income tax and land rent in 2025 (effective from February 2 to December 31, 2025) stipulates the subjects to be extended as follows:

1. Enterprises, organizations, households, business households, and individuals operating in production in the following economic sectors:

a) Agriculture, forestry and fishery;

b) Food production and processing; weaving; costume production; Producing leather and related products; processing wood and producing products from wood, bamboo and neohouzeaua (except beds, cabinets, tables, chairs); Producing products from straw, straw and braided materials; paper production and paper products; Producing rubber and plastic products; Producing other non -metallic mineral products; Metal production; Mechanical processing; Metal treatment and coating; Producing electronic products, computers and optical products; Producing cars and cars with other engines; Producing beds, cabinets, tables and chairs;

c) Construction;

d) Publishing activities; film activities, television program production, recording and music publishing;

d) Exploitation of crude oil and natural gas (not extended for corporate income tax on crude oil, condensate, natural gas collected under agreements and contracts);

e) Manufacturing beverages; printing and copying records of all types; manufacturing cups and refined petroleum products; manufacturing chemicals and chemical products; manufacturing products from prefabricated metals (except machinery and equipment); manufacturing motorbikes and motorbikes; repairing, maintaining and installing machinery and equipment;

g) Drain water and treat wastewater.

Thus, individuals operating in the above economic sectors will have an extension to pay personal income tax in 2025.