The Vietnam Government has recently issued Decree No. 34/2022/ND-CP on extending the deadline for payment of Value Added Tax (“VAT”), Corporate Income Tax (“CIT”), Personal Income Tax (“PIT”), and land rental fee in 2022. The decree has come into effect on 28 May 2022 and shall expire on 01 January 2023.
The Decree is providing regulations on the applicable subjects, extension time, applicable period, and extension procedure as follows:
(*) In case the last day of the extended tax payment deadline coincides with a prescribed holiday, the last day of the deadline is counted as the next working day of that holiday.
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