Vietnam’s government issued Decree No. 34/2022/ND-CP dated 28 May 2022 (“Decree 34”) to allow eligible taxpayers to apply for an extension of the deadlines for certain payments of value-added tax (VAT), corporate income tax, personal income tax, and land rental fees in 2022, in response to the ongoing effects of COVID-19. Decree 34 is effective from 28 May 2022 to 31 December 2022.
Source Deloitte
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