Vietnam's General Department of Taxation (GDT) has published Decree No. 15/2022/ND-CP of 28 January 2022, which provides for the implementation of Resolution 43/2022/QH15. As previously reported, the resolution was approved by Vietnam's National Assembly earlier in January to provide relief measures meant to support growth and recovery from the effects of the COVID-19 pandemic. In particular, the decree provides implementing rules for the tax exemption and reduction policies of the resolution, including a reduction in the VAT rate to 8% for goods and services normally subject to the standard 10% VAT rate, except for: Telecommunications, financial activities, banking, securities, insurance,...