April 2021 | KPMG Vietnam

In the context of the complex, unpredictable evolvement of the Covid-19 pandemic in the world, which has caused global supply chain disruption and a negative impact to almost every economic sector, the Vietnam Government has implemented and is going to implement several measures to ease the financial burden to impacted taxpayers.  On 31 March 2021, the Government has issued Decree No. 44/2021/ND-CP allowing enterprises to claim a CIT deduction for support expenses and donations for the protection and prevention of the Covid-19 pandemic in Vietnam. In addition, the Ministry of Finance has proposed a Draft Decree to the Government to continue the tax payment deferral scheme for 2021.

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Other editions:

— Tax Audit Support Program 2020 (PDF)

— 2020 Year-end Tax Finalisation Compliance (PDF)

— Global Mobility Services (English, Vietnamese)

— Legal Immigration & Employment (English, Vietnamese)

— International Tax Advisory (PDF)

— Transfer Pricing in Vietnam (PDF)

— Future-Ready with KPMG: Partnering for Success (English, Vietnamese)

— Future-Ready with KPMG: Partnering for Growth (English, Vietnamese)

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