Vietnam's General Department of Taxation (GDT) has published Decree No. 34/2022/ND-CP of 28 May 2022, which provides for the implementation of several tax payment deadline extensions announced in April.
The following extensions are provided for VAT payment, excluding VAT at import:
- 6-month extension for VAT payments for the monthly periods March to May 2022 and the first quarter of 2022;
- 5-month extension for VAT payments for the June 2022 period and the second quarter of 2022;
- 4-month ex…