On 11 January 2022, the National Assembly of Vietnam passed a tax reduction policy under the socioeconomic recovery and development program issued under Resolution 43/2022/QH15, under which the VAT rate for qualified goods and services subject to 10% VAT will be reduced to 8% in 2022.
To implement the policy and provide detailed guidance, the government issued Decree 15/2022/ND-CP dated 28 January 2022. The VAT reduction policy takes effect from 1 February 2022 and ends on 31 December 2022.
Source Baker & McKenzie