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Vietnam to Provide Tax Payment Extensions in 2023

|Proposed Changes|Vietnam
Vietnam

Vietnam's Ministry of Finance is reportedly consulting on a draft decree to provide tax payment extensions in 2023, similar to the extensions provided in 2020, 2021, and 2022. The extensions are summarized as follows:

  • 3-month extension for the quarterly corporate tax payments for the second and third quarters of 2023;
  • 6-month extension for VAT payments for the monthly periods January to May 2023 and the first quarter of 2023;
  • 5-month extension for VAT payments for the June 2023 period and th…

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