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Extension of Tax and Land Rental Payment Deadlines in 2026
Vietnam continues to support businesses through temporary tax relief measures. Under Decree No. 245/2026/ND-CP, the Government has extended payment deadlines for selected taxes and land rental obligations, giving eligible businesses and individual taxpayers additional flexibility to manage cash flow while maintaining their compliance obligations.
Key highlights:
- Eligible taxpayers: Enterprises, organizations, household businesses, and individual businesses operating in sectors listed in Appendix I of the Decree, as well as small and micro enterprises under Vietnamese law.
- VAT: Payment of domestic VAT (excluding import VAT) is extended by up to 5 months for the May-September 2026 monthly tax periods and Q2-Q3 2026 quarterly tax periods.
- Personal income tax (PIT): Household and individual businesses may defer PIT payments by up to 5 months for the same tax periods. PIT withheld from salaries and wages is not eligible.
- Corporate income tax (CIT): Provisional CIT payments are extended by 3 months for Q2 2026 and 2 months for Q3 2026.
- Land rental: The deadline for paying 50% of the first annual land rental installment in 2026 is extended by 5 months.
- Application procedure: Eligible taxpayers must continue filing tax returns on time and submit one extension request covering all eligible tax periods by 2 November 2026.
- Important: No late payment interest applies during the approved extension period. Taxpayers that are ineligible or fail to submit the request by the deadline must pay outstanding amounts and any applicable late payment interest.
Contributed by RÖDL Vietnam
Vietnam Introduces New Penalties on Labor Data Protection Under Decree No. 283/2026/ND-CP
Decree No. 283/2026/ND-CP on Administrative Penalties for Violations in the Fields of Labor, Social Insurance, and Vietnamese Employees Working Abroad Under Contract will take effect from 10 September 2026, replacing Decree No. 12/2022/ND-CP and introducing a strengthened enforcement framework for employers and labor market participants.
Key Updates
The new Decree expands the scope of administrative sanctions and places greater emphasis on employee rights protection and data privacy compliance. Notable changes include:
- Employment service enterprises may be subject to penalties for failing to adequately protect employees' personal data.
- New sanctions are introduced for:
- Discrimination in recruitment and employment without lawful justification;
- Failure to implement measures protecting vulnerable groups of employees; and
- Unauthorized collection, use, disclosure, or exploitation of unpublished employee information and labor market data.
Why This Matters
The new regulations signal increased regulatory scrutiny over workplace practices, equal employment opportunities, and employee data protection. Employers should proactively review their:
- Recruitment and employment policies;
- Employee data management and privacy controls;
- Internal compliance procedures relating to vulnerable workforce groups; and
- HR governance frameworks.
Early preparation will help businesses mitigate compliance risks and align with the enhanced enforcement requirements before the Decree takes effect on 10 September 2026.
Contributed by RÖDL Vietnam
