Enterprises are not penalized for administrative violations when they fail to submit tax declarations as regulated by the law due to the impact of Covid-19

On July 19^th, 2021, Ho Chi Minh Tax Department issued Official Letter No. 6770/CTTPHCM-KK, whereby:

In case the taxpayer is an organization or individual with the headquarters, address (permanent residence, temporary residence) located in the isolated area, the individual who are subjected to quarantine policy under the decision, notice of a competent state agency due to the Covid-19 epidemic if they incurred any obligation to make tax declaration during the quarantine period (including the period of social distancing according to the decision in writing of the Prime Minister, Government Office, isolation by region, area according to decision of local government authorities, isolation under the decision of competent authorities) If they fail to make the tax declaration on time as regulated by the law which leads to the late submission of tax declaration, they will not be administratively sanctioned as prescribed in Clause 4, Article 11 of the Law on handling administrative violations.