KPMG Tax Alert - Decree 91/2022 amending and supplementing Decree 126/2020
November 03, 2022
Source: KPMG
On 30 October 2022, the Government issued Decree 91/2022/ND-CP (“Decree 91”) amending and supplementing several articles of Decree 126/2020/ND-CP. Notably, Decree 91 has removed the requirement of 75% CIT payment for the first 3 quarters and re-introduced the 80% rule of provisional CIT payment for the 4 quarters.
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