According to this Circular, insurance policyholders and companies can negotiate the rescheduling of payment of insurance premiums or deferred payment of insurance premiums without collateral or repayment guarantee when they meet the following conditions:
- Insurance policyholders or companies operate at local jurisdictions under the social distancing order given in the Directive No. 15/CT-TTg or 16/CT-TTg;
Or within areas subject to medical isolation or lockdown for disease management purposes, or local areas rated high, extremely high risk on the Covid-19 rating scale as per the Resolution No. 128/NQ-CP.
- Insurance policyholders incur insurance premium debts during the period from January 10, 2021 to the date of the Prime Minister’s announcement of termination of Covid-19 restriction measures.
In no circumstances is the term of payment of insurance premiums allowed to exceed the period of insurance.
Circular No. 14/2022/TT-BTC is entering into force as of February 28, 2022.
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