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As I have lived in Vietnam for over 10 years, I can attest that past tenses is probably one of the most difficult section of grammar for Vietnamese and Asian students in general. In Vietnamese, there is no past tense per se, but only a preposition placed in front of (the invariable) verb to indicate the past. To compound difficulty, irregular verbs are also a stumbling block as they must be learned by rote. Oh, and did I forget to mention that even regular verbs ending in \"-ed\" can be pronounced in 3 different ways? As one Korean student famously remarked in a lesson: \"It's like you guys made it as hard as possible so we have to take more classes!\" ;-)
