The Vietnam government has issued Decree 41/2020/ND-CP of 8 April 2020, which provides payment relief measures in response to the COVID-19 pandemic for VAT, corporate income tax, personal income tax, and land rent. The payment relief is provided in the form of extensions for taxpayers with activities in specified sectors, including agriculture, forestry, manufacturing, food processing, construction, transportation, accommodation, tourism, and several others. The extensions also apply for certain others, including SMEs, as well as qualifying credit institutions and branches of foreign banks that implement solutions to support businesses affected by COVID-19. The payment extensions include: a 5-month extension for...