On 3rd March 2020, General Department of Taxation issued the Dispatch No. 837/TCT-QLDN guiding on deferring tax payment and Exemption of late payment interest applicable to enterprises affected by Covid-19 disease.

Accordingly, enterprises under cases as prescribed at Point a, Subclause 1, Clause 31, Circular No. 156/2013/TT-BTC (Property damage caused by natural disaster, conflagrations, or accidents that affects the business: Property damage means the damage to the taxpayer’s property that can be measured by money, such as: machinery, equipment, supplies, goods, buildings, cash and valuable papers)  shall be entitled to prepare and send dossier applying for deferring tax payment to the tax authority.

In addition, enterprises are advised to prepare dossier applying for exemption of late payment interest due to COVID-19 to the tax authority.

Specifically, in order to apply for deferring tax payment, taxpayers should prepare and send dossier to the tax authority, which includes:

– A written request for tax deferral (form 01/GHAN enclosed herewith);

– An assessment of property damage made by the taxpayer or their legal representative;

– A written certification that the taxpayer suffers from damage where the natural disaster, conflagration, or accident occurs and of the occurrence time. The certification must be made by either a police station, the People’s Committee of the commune, the management board of the industrial zone, export-processing zone, or economic zone where the incident occurs, or a rescue organization;

– A compensation claim approved by the insurer (notarized or authenticated copy if available); documents specifying the responsibilities of the compensation provider (notarized or authenticated copy if available). If the taxpayer is a legal entity, the aforesaid documents must be original or copies bearing the signature of the legal representative and the company’s seal.

In case of preparing dossier applying for exemption of late payment, the dossier should include:

a) A written request for exemption made by the taxpayer, specifying the name, TIN, address of the taxpayer, basis for exemption, and amount of late payment interest being exempt;

b) Additional documents must be provided on a case-by-case basis:

b.1) The following documents must be provided if the damage is caused by a natural disaster, conflagration, accident, or epidemic:

– An assessment of property damage made by the taxpayer or the legal representative;

– A written certification that the taxpayer suffers from damage caused by a natural disaster, conflagration, accident, or epidemic and the occurrence time made by the police station of the commune, the People’s Committee of the commune, the management board of the industrial zone, export-processing zone, or economic zone where the natural disaster, accident, or epidemic occurs, or a rescue service agency;

– A claim for compensation approved by the insurer (if any);

– The documents specifying the responsibilities of the entities responsible for paying compensation (if any).


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