Vietnam: Decree No. 12/2023/ND-CP extending deadline for tax payments and land rental fees in 2023

Mazars Vietnam

25th April 2023

On 14 April 2023, the Government released Decree No. 12/2023/ND-CP regarding the extension of value added tax (“VAT”), corporate income tax, personal income tax and land rental fee applicable for the 2023 tax year. The Decree is effective from the releasing date to 31 December 2023 with notable points as follows.

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Mazars Vietnam

Vietnam
www.mazars.vn

Mazars is an internationally integrated partnership, specialising in audit, accountancy, advisory, tax and legal services*. Operating in over 90 countries and territories around the world, we draw on the expertise of 40,400 professionals – 24,400 in Mazars’ integrated partnership and 16,000 via the Mazars North America Alliance – to assist clients of all sizes at every stage in their development.

Mazars in Vietnam was established in 1994, providing a broad array of professional services in audit and accounting, tax, financial advisory, as well as consulting and legal services. We have since grown to become one of the premier mid-tier firms in the country with two offices in Hanoi and Ho Chi Minh City. We are committed to helping our clients confidently build and grow their businesses and always seeking to understand our clients and their environments, adjust our recommendations and support accordingly.

Present in over 90 countries and territories, we work together as one team across borders and functions to deliver exceptional and tailored services. We combine our skills and expertise with both a global perspective and local knowledge. We empower our people to help clients make the most of opportunities, operate with conviction, and give confidence to their stakeholders.

With more than 200 professionals in Vietnam, we serve clients of all sizes not only in Vietnam but also across Asia-Pacific. Our multi-disciplinary team of professionals comprises Chartered Accountants, Certified Public Auditors, Tax Lawyers, Masters in Accounting and Finance, Masters in Business and Administration and Cost Accountants, who are all well equipped with the requisite business and technical skills, experience and knowledge base to deliver customised solutions to our clients of all sizes, across all sectors, while remaining agile, personal and distinct in our approach.

Mazars in Vietnam is ranked number one for the Accounting Outsourcing Services and among the top Auditing firms in Vietnam.

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