The Government has officially issued Decree No. 245/2026/NĐ-CP last month, granting extensions for tax and land rental payments to support businesses and individuals. Some key highlights are listed below. 

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Tax audit support

Tax
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100 MB limit.
Allowed types: txt, pdf, doc, docx, ppt, pptx, xls, xlsx.
10 MB limit per form.
One file only.
100 MB limit.
Allowed types: txt, pdf, doc, docx, ppt, pptx, xls, xlsx.
10 MB limit per form.
Lam Le
Partner - Head of Tax and Consulting Services
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Ho Chi Minh City
+84 28 3827 5026