On the 11 January 2022, the Vietnamese Government has adopted the Resolution No. 43/2022/QH15, about VAT policy and CIT deductions in Vietnam, with the objectives to: Rapidly recover and develop production and sale activities, promote growths, prioritize key sectors, and strive to achieve objectives of the period 2021 – 2025, which are 1) average GDP growth of 6,5 – 7% per year, 2) reduce the public debt, 3) reduce the unemployment rate below 4%; Reduce costs, assist cash flow, create optimal conditions for enterprises, economic organizations; Guarantee social security and livelihood of the general public, especially workers, disadvantaged people, victims...