Vietnam has published Decree No. 52/2021/ND-CP of 19 April 2021, which provides tax payment extension relief for COVID-19. As previously reported, the payment extensions include:

• a 3-month extension for the quarterly corporate tax payments for the first two quarters of 2021;
• for business households and individuals, an extension for annual income tax payments for 2020 and VAT payments for 2021…