Continued Tax, Fee, Charge, and Land Rent Exemptions and Extensions under Directive No. 159/CĐ-TTg (2025)

Tax Exemption and Extension Policy under Directive No. 159/CĐ-TTg (2025)

In 7/9/2025, the Prime Minister issued Directive No. 159/CĐ-TTg, setting directions for fiscal and monetary policies.

Under Section 1.1, Part 1 of Directive 159, the Government emphasized:

• Continuing the implementation of tax, fee, charge, and land rent exemptions and extensions to support businesses, households, and individuals.
• The goal is to promote production and business activities, create jobs and livelihoods, and stabilize the macroeconomy.
• At the same time, the Ministry of Finance must strengthen state budget revenue management, combat transfer pricing, increase revenue from e-commerce and food services, and fully implement e-invoices generated from cash registers in 2025.

Who Is Eligible for Tax Extensions under Decree 82/2025/NĐ-CP?

According to Article 3 of Decree 82/2025/NĐ-CP, the following groups are entitled to tax and land rent payment extensions in 2025:

(1) Enterprises, organizations, households, and individuals engaged in production sectors

Examples: agriculture, forestry, fishery; food processing; textile, apparel, and leather manufacturing; wood processing; paper, rubber, plastic, and metal production; construction; film and television production; beverage manufacturing; machinery repair and maintenance; wastewater treatment, etc.

(2) Enterprises, organizations, households, and individuals engaged in service sectors

Examples: transportation, warehousing; accommodation and food services; education and healthcare; real estate business; tourism and travel agencies; arts, culture, sports, and entertainment; broadcasting; software and IT services; mining support services.

(3) Enterprises producing prioritized supporting industries and key mechanical products

Defined under Decree 111/2015/NĐ-CP and Decision 319/QĐ-TTg (2018).

(4) Small and micro enterprises

Defined under the Law on Support for Small and Medium Enterprises (2017) and Decree 80/2021/NĐ-CP.

Note: To be eligible, enterprises and business households must have generated revenue in 2024 or 2025.

Validity Period of the 2025 Tax Extension Policy

• According to Article 6 of Decree 82/2025/NĐ-CP, this policy is effective from April 2, 2025, until December 31, 2025.
• After the extension period, tax and land rent obligations must be fulfilled in accordance with current regulations.
• The Ministry of Finance is responsible for directing, guiding, and resolving any issues arising during implementation.

Conclusion

With the issuance of Directive No. 159/CĐ-TTg (2025) and Decree 82/2025/NĐ-CP, the Government reaffirms its support for enterprises, households, and individuals by continuing tax, fee, charge, and land rent exemptions and extensions. This policy plays a crucial role in easing financial burdens, sustaining production and business activities, and boosting economic growth in 2025.