On June 17, 2024, the Government issued Decree 64/2024/ND-CP regulating the extension of the deadline for paying value-added tax, corporate income tax, personal income tax, and land rent in 2024 (Decree 64). Decree 64 includes some typical contents for several individuals and businesses engaged in production and business activities in Viet Nam as follows:
(i) Stipulating many types of taxpayers whose tax payment deadlines are extended;
(ii) Stipulating tax payment extension deadlines for each tax type including value-added tax, corporate income tax, personal income tax, and land rent;
(iii) Stipulating the form for requesting an extension of tax and land rent payments which taxpayers must prepare and submit to the tax authority.
