Residents at a tax office. — VNA/VNS Photo

HÀ NỘI — The Tax Department under the Ministry of Finance has instructed tax authorities nationwide to promptly implement a government decree extending payment deadlines for value-added tax (VAT), corporate income tax, personal income tax and land rental fees in 2026 as part of efforts to support businesses and households.

In an official dispatch issued on June 27, the Tax Department requested provincial and municipal tax authorities, the E-commerce Tax Sub-department and the Large Enterprise Tax Sub-department to disseminate the new regulations to tax officials and taxpayers while preparing the necessary conditions for implementation.

The directive follows the Government's Decree No. 245/2026/NĐ-CP issued the same day, which provides temporary tax and land rent payment extensions for eligible taxpayers during 2026.

Under the decree, VAT payments for tax periods from May to September 2026, as well as the second and third quarters of 2026, may be deferred for up to five months.

The same extension period applies to personal income tax payable by business households and individual business owners for tax periods from May to September 2026 and for the second and third quarters of the year.

The Government has also approved extensions for provisional corporate income tax payments.

Provisional corporate income tax for the second quarter of 2026 may be deferred by three months, while provisional tax payments for the third quarter will receive a two-month extension.

In addition, taxpayers will be granted a five-month extension for 50 per cent of land rental fees payable in 2026, equivalent to the first instalment of annual land rent obligations.

The application must be filed with the taxpayer's directly managing tax authority no later than November 2.

The Tax Department instructed local tax offices to strengthen communication efforts to ensure taxpayers understand the eligibility criteria, application procedures and implementation timeline under the decree.

According to Decree No. 245/2026/NĐ-CP, the extension policy takes effect immediately from the date of signing on June 27 and will remain valid through December 30. — BIZHUB/VNS