KPMG's Tax Alert on Decree 34/2022 tax payment deferral
As part of a post-pandemic economic recovery package, the Government issued Decree 34/2022/-ND-CP on 28 May 2022 approving certain tax payment deferral policies for taxpayers in 2022. The business activities eligible for 2022 tax payment deferral are mostly the same with those under Decree 52/2021/ND-CP. The deferral period is based on the type of tax and reporting frequency of the taxpayer.
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