On 14 April 2023, Vietnam’s Ministry of Finance (MoF) has issued Decree No. 12/2023/ND-CP, which provides for tax payment deadline extensions for qualifying taxpayers in various sectors, including agriculture, manufacturing, and SMEs. The extensions apply to VAT payments for different periods, with a range of 3 to 6 months extension. Additionally, corporate tax payments for the first and second quarters of 2023 are extended by 3 months, while VAT and personal income tax for business households and individuals have an extended payment deadline until 30 December2023. The deadline for 50% of land rent fees due in 2023 has also been extended by 6 months. Taxpayers need to submit an extension application with their relevant returns or before 30 September 2023, to take advantage of the extensions.