Article 5 of Decree 65/2013/ND-CP stipulates the consideration of personal income tax reduction for taxpayers who are individuals suffering from serious illnesses, affecting their ability to pay taxes in Vietnam. The following diseases are included in the Decree:
On June 30, 2023, the Government issued Decree 44/2023/ND-CP stipulating the value-added tax reduction policy according to Resolution 101/2023/QH15 dated June 24, 2023 of the National Assembly of Vietnam.
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