Notable documents of Vietnam in the previous week (from March 31 to April 6, 2025)

Vietnam’s guidelines on corporate income tax deferral 

The Government of Vietnam promulgated Decree No. 82/2025/ND-CP on deferral of value-added tax, corporate income tax, personal income tax, and land rent in 2025. 

According to the Decree, the guidelines on corporate income tax (CIT) deferral are as follows: 

- Deferral will be granted to provisional CIT of Q1 and Q2 2025 payable by the enterprises and organizations specified in Article 3 of Decree 82.

Deferral period shall be 5 months from the deadline for payment of CIT according to regulations of law on tax administration.

- In case an enterprise or organization mentioned in Article 3 of Decree 82 has branches or affiliated units that separately declare CIT to their supervisory tax authorities, these branches or affiliated units are also eligible for CIT deferral.

In case a branch or affiliated unit of an enterprise or organization mentioned in Clause 1, Clause 2 or Clause 3 Article 3 of Decree 82 does not operate in the business line eligible for tax deferral, it is not eligible for CIT deferral.

Decree No.82/2025/ND-CP is effective from its date of signing until December 31, 2025. 

Vietnam’s regulations on deferral of excise tax for domestically manufacture automobiles 

The Government of Vietnam promulgated Decree No. 81/2025/ND-CP on deferral of excise tax for domestically manufactured or assembled automobiles. 

According to the Decree, deferral is granted to excise tax on domestically manufactured or assembled automobiles that is incurred in February, March, April, May, and June of 2025. This deferral period begins from the deadline for payment of excise tax and ends after November 20, 2025. To be specific:

- The deadline for payment of excise tax of February 2025 is November 20, 2025.

- The deadline for payment of excise tax of March 2025 is November 20, 2025.

- The deadline for payment of excise tax of April 2025 is November 20, 2025.

- The deadline for payment of excise tax of May 2025 is November 20, 2025.

- The deadline for payment of excise tax of June 2025 is November 20, 2025.

** Exceptions:

- In case a taxpayer makes a revision to the tax declaration dossier that results in an increase in the amount of excise tax payable and submits the revised tax declaration dossier to the tax authority by the extended deadline, the amount of excise tax eligible for deferral will include the increase in the amount payable.

- In case a taxpayer eligible for excise tax deferral has declared and submitted the excise tax declaration in accordance with applicable laws, such taxpayer is not required to pay the excise tax incurred on the declaration form during the deferral periods.

- In case an enterprise or organization has branches or affiliated units that separately declare excise tax to their supervisory tax authorities, these branches or affiliated units are also eligible for excise tax deferral. In case these branches or affiliated units do not manufacture or assemble automobiles, they are not eligible for excise tax deferral.

Decree No. 81/2025/ND-CP is effective from April 2, 2025 until December 31, 2025. 

Vietnam to promote prevention and handling of online use of high technologies for fraudulent acts 

On April 3, 2025, the Prime Minister of Vietnam promulgated Official Telegram No. 29/CD-TTg on the promotion of the prevention and handling of online use of high technologies for fraudulent acts of property appropriation. 

To remedy the situation, the Prime Minister of Vietnam requests Ministers, Directors of ministerial agencies, Directors of governmental agencies, Presidents of People’s Committees of provinces and centrally affiliated cities, and relevant agencies to focus on the effective implementation of tasks assigned in Official Telegram No. 139/CD-TTg dated December 23, 2024 of the Prime Minister of Vietnam on intensification of the prevention and handling of fraudulent acts of property appropriation using high technologies online. 

The Ministry of Public Security of Vietnam shall direct public security authorities of units and provinces to focus on the effective implementation of the peak attack on and suppression of criminals using high technologies and taking advantage of cyberspace for crimes, especially crimes of fraudulent acts of property appropriation and during the arrangement of the organizational apparatuses of local public security authorities (district-level public security authorities are not organized). 

Regularly review and promptly detect, prevent, and remove contents, websites, links, applications, clubs, groups, and accounts in cyberspace concerning fraudulent acts, calls, and messages, especially calls from overseas, calls using VoIP, OTT applications, etc.

See more details in Official Telegram No. 29/CD-TTg dated April 3, 2025. 

Vietnam’s average electricity retail price bracket

The Prime Minister of Vietnam promulgated Decision No. 07/2025/QD-TTg on the electricity retail price bracket.

According to the Decision, the electricity retail price bracket (VAT excluded) is as follows:

- The minimum average electricity retail price is 1.826,22 VND/kWh;

- The maximum average power generation retail price is 2.444,09 per kWh.

Decision No. 07/2025/QD-TTg comes into force as of March 31, 2025.

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