Update day: July 17 , 2026
Decree 245/2026/ND-CP: Latest Guidelines on Tax Extension for 2026
In the context of the Government continuing to implement solutions to support recovery and promote economic growth in 2026, Decree No. 245/2026/ND-CP has been officially issued, regulating the extension of deadlines for paying value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent for eligible subjects. This is one of the important fiscal policies to support cash flow, reduce financial pressure, and create conditions for enterprises, business households, and business individuals to stabilize production and business activities in the current period.
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Content:
- Subjects eligible for tax and land rent extension in 2026
- Tax and land rent payment deadlines extended under Decree 245/2026/ND-CP
- Procedures for Implementing Tax Payment Extension
- Handling of Late Payment Interest
