Extension of the deadline for paying taxes and land rent for 2025.

1. Taxpayers who directly declare and pay taxes to the tax authority and are eligible for tax payment extension shall submit the Request for Extension of Tax and Land Rent Payment (hereinafter referred to as the Request for Extension) for the first time or as a replacement when errors are discovered (by electronic means; sending a paper copy directly to the tax authority or sending via postal service) according to the Form in the Appendix issued with this Decree to the directly managing tax authority once for the entire amount of tax and land rent arising in the tax periods eligible for extension, at the same time as submitting the monthly (or quarterly) tax return as prescribed by the law on tax administration. If the Request for Extension is not submitted at the same time as submitting the monthly (or quarterly) tax return, the deadline for submission is no later than May 30, 2025. The tax authority will still grant the extension for tax and land rent payments for the periods arising before the submission of the Request for Extension.

In cases where a taxpayer has extensions of payment due in multiple different tax jurisdictions, the tax authority directly managing the taxpayer is responsible for communicating the Extension Request form to the relevant tax authorities.

2. Taxpayers are responsible for determining and ensuring that their extension requests are submitted to the correct eligible entities as stipulated in this Decree. If a taxpayer submits an extension request to the tax authority after May 30, 2025, they will not be granted an extension for tax and land rent payments as prescribed in this Decree. If a taxpayer submits an amended tax return for the extended tax period, resulting in an increase in the amount payable, to the tax authority before the extended tax payment deadline expires, the extended tax amount will include the additional amount due from the amended return. If a taxpayer submits an amended tax return for the extended tax period after the extended tax payment deadline expires, the additional amount due from the amended return will not be granted an extension.

3. The tax authority is not required to notify taxpayers about the acceptance of tax and land rent payment extensions. If, during the extension period, the tax authority determines that the taxpayer is not eligible for the extension, the tax authority will issue a written notice to the taxpayer stating that the extension will not be granted, and the taxpayer must pay the full amount of tax, land rent, and late payment penalties for the extended period into the state budget. If, after the extension period expires, an inspection or audit by a competent state agency reveals that the taxpayer is not eligible for the tax and land rent payment extension as stipulated in this Decree, the taxpayer must pay the outstanding tax amount, penalties, and late payment penalties into the state budget.

4. No late payment penalties shall be charged on tax and land rent amounts that are extended within the extended payment period (including cases where the taxpayer submits the Extension Request to the tax authority after submitting the tax return as prescribed in Clause 1 of this Article, and cases where the competent authority, through inspection and audit, determines that the taxpayer granted the extension has an increased amount payable for the extended tax periods). If the tax authority has already charged late payment penalties (if any) for tax returns eligible for extension under this Decree, the tax authority shall make adjustments and not charge late payment penalties.

5. Investors of basic construction projects and project components funded by the state budget, and payments from the state budget for basic construction projects of ODA-funded projects subject to value-added tax, when processing payments with the State Treasury, must include a notification from the tax authority confirming receipt of the extension request or an extension request confirmed by the tax authority of the contractor. The State Treasury will base its decision on the documents submitted by the investor and will not deduct value-added tax during the extension period. Upon expiration of the extension period, the contractor must pay the full amount of tax that was extended as stipulated.