Vietnam has published Resolution 128/2020/QH14, which was approved by the National Assembly on 12 November 2020. The resolution adopts the State Budget Forecast for 2021, including a general directive for the government to implement measures to manage the budget with a focus on addressing tax loss, transfer pricing issues, tax evasion, reforming and modernizing tax systems, etc. Specific measures are limited, although the resolution does include that the government is to issue guidance to allow companies to treat donations made to support and finance COVID-19 epidemic prevention and control activities as a deductible expense when determining taxable income. Click the...