On March 3rd, 2020, General Department of Taxation issued Official Letter No. 897/ TCT-QLN on tax payment extension, late payment exemption due to the impact of Covid-19. Whereby:
- On the tax payment extension: details on applicable cases as well as dossiers and procedures on payment extension request are regulated in Clause 1 and Clause 3 Article 31 Circular 156/2013/TT-BTC issued on November 6th, 2020 by The Ministry of Finance.
- On the late tax payment exemption: details on applicable cases as well as dossiers and procedures on late tax payment exemption request are regulated in Clause 1 and Clause 3 Article 35 Circular 156/2013/TT-BTC issued on November 6th, 2020 by The Ministry of Finance.
- Provinces and cities’ Tax Department shall propagate and disseminate to taxpayers the provisions of the Tax Administration Law regarding to the extension of tax payment, exemption of late payment so that the dossiers, documents preparation can be carried out and submitted to tax agencies on time. In addition, actively support, guide tax payer who are affected by the impact of Covid-19.
