According to this document, taxpayers falling into the situations specified in point a of clause 1 in the Circular No. 156/2013/TT-BTC (Consolidated document No. 14/VBHN-BTC dated May 15, 2017) are granted eligible for tax deferral.
In order to be eligible for tax deferral, taxpayers must prepare application packages for tax deferral for submission to supervisory tax authorities (composition of an application package prescribed in clause 3 of Article 31 in the Circular No. 156).
Additionally, General Department of Taxation directs grant of tax late payment interest exemption for mitigation of Covid-19’s impacts as follows:
- Taxpayers liable for late payment interest are entitled to exemption from tax late payment interest due to natural disasters, conflagration, epidemics, illnesses, fatal diseases or other force majeure events.
- In order to be eligible for exemption from tax late payment interest, taxpayers must prepare application packages for tax late payment interest exemption for submission to supervisory tax authorities (composition of an application package prescribed in clause 3 of Article 35 in the Circular No. 156).
Heads of tax authorities already issuing notices of tax late payment interest are authorized to issue decisions on exemption from tax late payment interest to taxpayers.
For more details, please read the Official Dispatch No. 897/TCT-QLN promulgated on March 3, 2020.
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