Enterprises Granted Tax Payment Extension due to Impact of Covid-19

Le Hai

13:30, 10/07/2024

This is the policy issued by the General Department of Taxation in Official Dispatch 897/TCT-QLN regarding the extension of tax payment deadlines and waiver of late payment fees due to the impacts of the Covid-19 pandemic.

To support enterprises affected by the Covid-19 pandemic, Official Dispatch 897 has allowed affected enterprises to extend their tax payment deadlines. The extension application includes:

- A written request for a tax payment extension from the taxpayer;- Minutes of inventory and assessment of the material damage value;- A document confirming the taxpayer's damage from one of the following agencies: the Police Department; the commune, ward People's Committee; the Management Board of the Industrial Park, Export Processing Zone, Economic Zone;- Compensation documents accepted by the insurance agency, documents stipulating the liability of organizations and individuals that must compensate. For taxpayers who are legal entities, the above documents must be originals or copies with the signature of the legal representative and the unit's seal.

More details can be found in Official Dispatch 897/TCT-QLN, issued on March 3, 2020.

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