This was reported by The Investor who referenced a speech from Vu Tuan Anh, a member of the National Assembly’s Finance and Budget Committee. The understanding appears to be, per this article, that firms do not need to pay GMT in their home countries until 2025 and therefore Vietnam still has some time to determine alternative incentives. Those firms, however, will need to pay the GMT for the 2024 financial year to their home country given that Vietnam does not have its own GMT legislation, that is unless Vietnam intends to apply GMT legislation retroactively. Someone with a press card should confirm if this is what they intend to do.