If you are expecting a refund, there's no penalty for filing late.
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If you e-filed an extension or did not file a return by April 18, 2022 or later, you can e-file your tax return by Oct.
Government had earlier extended the deadline for receiving Form 16 from the employers twice first from June 15, 2021, to July 15, 2021, and then again to July 31, 2021.
If you mail in your return, it must be postmarked May 17 or sooner.
Taxpayers should fully comply with tax requirements when leaving Vietnam as they could return to Vietnam in the future or may need confirmation of tax remittance for tax filling purposes in other countries.