The Ho Chi Minh City Tax Department’s e-portal has announced key tax deadlines and reminders for December 2025:
For monthly tax filers, the payment deadline is the last day of the tax filing period, which is no later than the 20th of the following month.
– For amended tax returns, the payment deadline aligns with the original tax period’s filing deadline.
– Corporate income tax is paid quarterly, with the deadline on the 30th of the first month of the subsequent quarter.
– For crude oil, resource tax and corporate income tax payments are due within 35 days of domestic sales or customs clearance for exports.
– Natural gas taxes are paid monthly.
Additionally:
– Value-added tax (excluding imports):
+ VAT for June 2025 is due by December 20, 2025.
+ VAT for Q2 2025 is due by December 31, 2025.
– Corporate income tax
+ A 5-month extension is granted for Q2 2025 corporate income tax payments, with the new deadline set for December 30, 2025.
– VAT and personal income tax for businesses and individuals
+ Extended deadlines apply to VAT and personal income tax for eligible businesses and individuals under Decree 82/2025/NĐ-CP. Payments are due by December 31, 2025.
– If tax filing or payment deadlines fall on a holiday, they are extended to the next business day, as per Article 86 of Circular 80/2021/TT-BTC.
– Failure to meet extended tax payment deadlines will result in enforcement actions under Article 124 of the 2019 Tax Administration Law.
Phan Trang
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