Circular No. 26/2015/TT-BTC
  • Vietnam: 04 cases of late tax payment interest exempted
  • Vietnam: 04 cases of late tax payment interest exempted
  • 09:43, 08/05/2017
  • Taxpayers who are late in paying tax on time due to objective reasons have to pay an additional late payment interest of 0.03%/day of that late payment tax amount. However, if falling into the following cases, taxpayers are exempt from this late payment interest and will not be penalized for administrative violations:
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