Strengthening Support for Households and Individuals Engaged in Business Affected by the Covid-19 Pandemic

15:47, 10/07/2024

Recently, the Ministry of Finance issued Official Dispatch 5310/BTC-TCT regarding the enhancement of support for households and individual businesses affected by the Covid-19 pandemic.

In order to promptly support and create the most favorable conditions for taxpayers who are individual business entities during the period affected by the pandemic, the Ministry of Finance requests:

- Tax authorities proactively disseminate information, receive, and resolve all notifications of cessation/temporary suspension from individual business entities (IBEs) regardless of the time the notification of cessation/temporary suspension of business is sent to the tax authorities;- In cases where a notification from a competent state authority regarding the temporary cessation/suspension due to the pandemic affects the production and business activities of IBEs directly or indirectly, the tax authorities shall inspect and consider resolving the cessation/suspension of IBEs in accordance with the regulations from the date of the notification by the competent state authority.

Details can be found at Official Dispatch 5310/BTC-TCT, issued on April 29, 2020.

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