The Vietnam government issued Decree No. 64/2024/ND-CP on 17 June 2024, which provides for the implementation of several tax payment deadline extensions in 2024, similar to those provided in 2023. The following extensions are provided for VAT payment, excluding VAT at import:

• 5-month extension for VAT payments for the monthly periods May and June 2024 and the second quarter of 2024;
• 4-month ex…