OVERVIEW OF THE NEW REGULATION IN VIETNAM ON THE DEFERRAL OF VALUE-ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTS IN 2021
The year 2020 passed with existing difficulties for businesses and people in general due to the impact of the Covid-19 pandemic. On April 19, 2021, the Government issued Decree 52/2021/ND-CP deferral of value-added tax, corporate income tax, personal income tax, and land rents in 2021 with the main content of extending the time to pay value-added tax, corporate income tax, personal income tax and land rent in 2021 for many subjects.