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On June 27, 2026, the Ministry of Finance issued Official Telegram 14/CD-CT to implement Decree 245/2026/ND-CP regarding the extension of deadlines for paying Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land rental fees in 2026. This telegram requires tax authorities to urgently disseminate information and prepare the necessary conditions for implementation.
Specific Extension Periods:
- Value Added Tax (VAT): A maximum of 05 months for the tax amounts of the tax periods from May to September 2026, and the tax periods of Q2 and Q3/2026.
- Personal Income Tax (PIT): A maximum of 05 months for the tax amounts of business households and individual businesses for the tax periods from May to September 2026, and the tax periods of Q2 and Q3/2026.
- Provisional Corporate Income Tax (CIT): 03 months for Q2/2026 and 02 months for Q3/2026.
- Land Rental Fees: 05 months for 50% of the incurred land rental fee payable in 2026 (first period).
Handling of Late Payment Interest:
According to Article 4 of Decree 245/2026/ND-CP, no late payment interest will be calculated on the extended tax and land rental amounts during the extension period. This applies even if taxpayers submit a written request for extension after filing their tax returns, or if there is an increase in payable tax following an inspection or audit.
