What is the procedure for applying for tax exemption or reduction for agricultural land use tax for taxpayers facing difficulties due to natural disasters and fires in Vietnam?

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• Procedures for application for tax exemption and reduction for agricultural land use tax for taxpayers facing difficulties due to natural disasters and fires in Vietnam
• What is the application procedure for tax exemption or reduction for agricultural land use tax for taxpayers who face difficulties due to unexpected accidents in Vietnam?

Procedures for application for tax exemption and reduction for agricultural land use tax for taxpayers facing difficulties due to natural disasters and fires in Vietnam

Pursuant to Clause 1, Article 58 of Circular 80/2021/TT-BTC stipulating the procedures for application for tax exemption and reduction for agricultural land use tax for taxpayers facing difficulties due to natural disasters or fires as follows:

1. In case the taxpayer is facing difficulties due to a natural disaster or conflagration, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof;

c) The financial statement (if the taxpayer is an enterprise) enclosed with the analysis of damage and loss.

What is the application procedure for tax exemption or reduction for agricultural land use tax for taxpayers who face difficulties due to unexpected accidents in Vietnam?

Pursuant to Clause 2 of this Article, the procedures for application for tax exemption or reduction for agricultural land use tax for taxpayers facing difficulties due to unexpected accidents are as follows:

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

d) Documents on payments for the costs of the accident.

Best regards!