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-…