Vietnam's General Department of Taxation (GDT) has published Decree No. 15/2022/ND-CP of 28 January 2022, which provides for the implementation of Resolution 43/2022/QH15. As previously reported, the resolution was approved by Vietnam's National Assembly earlier in January to provide relief measures meant to support growth and recovery from the effects of the COVID-19 pandemic.
In particular, the decree provides implementing rules for the tax exemption and reduction policies of the resolut…