Vietnam's Ministry of Finance has announced the issuance of Decree No. 12/2023/ND-CP of 14 April 2023, which provides for the implementation of several tax payment deadline extensions consulted on earlier in the year. The extensions are available for qualifying taxpayers in sectors specified in the Decree, including agriculture, forestry, and fishery, several types of manufacturing and production, construction, publishing, movie, television, and sound production, crude oil and natural gas ex…