The Vietnam government issued Decree No. 82/2025/ND-CP on 2 April 2025, which provides for the implementation of several tax payment deadline extensions in 2025, similar to those provided in 2024 for various sectors.

The following extensions are provided for VAT payment, excluding VAT at import:

• 6-month extension for VAT payments for the monthly periods February and March 2025 and the first…