Extension for the deadline of VAT, CIT, PIT, and land rental fee payment in 2022

The Vietnam Government has recently issued Decree No. 34/2022/ND-CP on extending the deadline for payment of Value Added Tax (“VAT”), Corporate Income Tax (“CIT”), Personal Income Tax (“PIT”), and land rental fee in 2022.  The decree has come into effect on 28 May 2022 and shall expire on 01 January 2023.

The Decree is providing regulations on the applicable subjects, extension time, applicable period, and extension procedure as follows:

Applicable subjects Extension time Applicable period Extension procedure


As to Article 3 of the Decree

5 groups of enterprises, organizations, household businesses, and individuals having business activities in the following sectors:

  • Production sector: Forestry and fishery, production and processing of food, textiles, manufacturing of rubber and plastic products, metal production, mechanical working, manufacturing of electronics, computers, and optical products, manufacturing of automobiles and other motor vehicles, construction, water drainage wastewaters treatment;
  • Business sector: Transport and warehousing; accommodation, food and drink; education and training; labor service; health care and social assistance real estate business, radio and TV broadcasting, computer programming, information service provision
  • Manufacturing prioritized supporting industry products or key mechanical products
  • Small enterprises and micro-enterprises
  • Credit institutions and foreign bank branches assisting enterprises, organizations, and individuals affected by Covid-19 as prescribed by the State bank of Vietnam.


As prescribed in Article 4 of the Decree (*)

Extension for VAT payment (except for VAT on imported goods)

Deadline extension of VAT payment shall be applied during the tax period from March to August 2022 (for monthly declaration) and Quarter I, II.2022 (for quarterly declaration) with extension periods as follows:

  • 6-month extension applicable to VAT obligation from Mar to May and Quarter I.2022
  • 5-month extension applicable to VAT obligation for June 2022 and Quarter II.2022
  • 4-month extension applicable to VAT obligation for July 2022
  • 3-month extension applicable to VAT obligation for August 2022
  • Extension for CIT paymentThe extension of 3-month applicable to provisional CIT obligation for Quarter I and Quarter II.2022

    Extension for tax payment with regards to VAT and PIT obligation of business households or individuals

    The deadline for payment of tax arising in the tax year 2022 is 30 December 2022.

    Extension for land rental fee

    The deadline for payment of 50% of rental fees for the year 2022 of enterprises, organizations, business households, or individuals directly leasing land from the State, under a Decision or Contract made by a competent regulatory authority, in the form of annual rental payment shall be extended with the duration of 6-month from 31 May to 30 November 2022.



From 28 May 2022 to 31 Dec 2022



Article 5 of the Decree regulates the procedure to apply for the extension that

Taxpayers are required to submit a written request for tax payment extension according to the form provided in the Appendix attached to the Decree to the Managing tax authority once for all declaration periods when submitting tax declaration or by 30 September 2022 at the latest.


(*) In case the last day of the extended tax payment deadline coincides with a prescribed holiday, the last day of the deadline is counted as the next working day of that holiday.

To get into details for specific cases, please feel free to contact us as at:

Unit 602A, Tower A, Handi Resco Office Building

521 Kim Ma Street, Ba Dinh District, Hanoi

+ 84 24 3974 4181/ 4182

+ 84 24 3974 3090