Vietnam's General Department of Taxation (GDT) has published Decree No. 92/2021/ND-CP of 27 October 2021, which provides implementing rules for the application of Resolution No. 406/NQ-UBTVQH15. As previously reported, Resolution No. 406/NQ-UBTVQH15 was approved by the National Assembly Standing Committee on 19 October 2021 to provide additional tax support for individuals and businesses affected by the COVID-19 pandemic. Some key points regarding the application of the main support measures include: 30% corporate income tax reduction for qualifying SMEs in 2021: the decree clarifies that the reduction applies for the total income of the qualifying taxpayer, with the 30% reduction applied...