State Bank of Vietnam requests FIs to submit request for additional extension of time for reporting.

State Bank of Vietnam’s (SBV) Banking Supervisory Agency requests from the reporting FIs:

• Do not submit to the IRS on the reporting deadline 30 June 2015.

• To submit the Request for additional extension of time to file Form 8966 for tax year 2014 and Request waiver from electronic filing to the IRS as of the above mentioned deadlines in order to eligible for reporting extension and electronic filing waiver.

• SBV’s Banking Supervisory Agency also requires branches of foreign banks in Vietnam not to report directly to their parent banks or foreign partners prior to approval of the Governor of the SBV.