Vietnam's Ministry of Finance has drafted a resolution to provide further tax reductions for 2021 due to the ongoing effects of the COVID-19 pandemic, which must be submitted to Vietnam's National Assembly for approval. The resolution provides a 30% reduction in corporate income tax for SMEs, similar to the reduction provided in 2020. Further, a 50% income tax reduction would be provided for business households and individuals operating in all sectors for the third and fourth quarters of 2021…