Decision 15/2020/QD-TTg stipulating the implementation of policies to support people facing difficulties due to the Covid-19 pandemic has just been signed and issued by the Prime Minister of the Government of Vietnam on April 24, 2020.
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This Decision specifies the conditions, dossiers, procedures, and formalities for household businesses to receive support money according to Resolution 42/NQ-CP as follows:
Support Conditions:
- Revenue managed by the tax authority for household businesses in 2020 is less than VND 100 million, determined as of January 15, 2020, in accordance with tax management laws.
- Temporarily suspending business from April 1, 2020, according to the Decision of the Chairman of the Provincial People's Committee implementing Directive 15/CT-TTg dated March 27, 2020, of the Prime Minister of the Government of Vietnam.
Application Dossier: According to the Appendix attached to this Decision, send it to the Commune People's Committee. Details of the Support Request Form are as follows:
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Photo of a part of the Support Request Form for household businesses
Support Request Form (For household businesses with tax-reported revenue under VND 100 million/year)
Procedures and Formalities:
- Within 05 days, the Commune People's Committee confirms the business suspension of the household businesses; publicly posts the information; aggregates and reports to the Tax Sub-Department.
- Within 02 working days, the Tax Sub-Department, in cooperation with related agencies, appraises and submits aggregated reports to the District People's Committee.
- Within 03 days, the District People's Committee reviews, consolidates, and submits to the Chairman of the Provincial People's Committee.
- Within 02 working days, the Chairman of the Provincial People's Committee issues a decision approving the list and support funds; simultaneously directs the implementation of the support. In case of non-support, the Chairman of the Provincial People's Committee provides a written notification stating the reason.
See more details in: Decision 15/2020/QD-TTg which takes effect from April 24, 2020.
Nguyen Trinh
