Vietnam has published Decree No. 52/2021/ND-CP of 19 April 2021, which provides tax payment extension relief for COVID-19. As previously reported, the payment extensions include:
- a 3-month extension for the quarterly corporate tax payments for the first two quarters of 2021;
- for business households and individuals, an extension for annual income tax payments for 2020 and VAT payments for 2021 to 31 December 2021; and
- a 6-month extension of the first land rent fee payment due for 2021 for la…