Creating the most favorable conditions for taxpayers affected by Covid-19

Removing difficulties for households and individuals are affected by Covid-19 epidemic.

Accordingly, the General Department of Taxation requests the Tax Departments to direct the relevant departments based on documents and regulations of the Ministry of Finance to guide enterprises, organizations and individuals, who are damaged by epidemics to make dossiers, then send to the head of the tax administration agency directly to request the exemption from late payment interest and extension of tax payment. For business lines are affected by the disease, if the verification and examination data have grounds to determine that the contractual turnover varies from 50% or more compared to the contracted level, the Tax Department will promptly redefine contracted revenue for business individuals.

For individuals business who applies for a tax reduction per capita due to a change in turnover due to the impact of the Covid-19 epidemic, the District Tax Department guides, supports and shortens the processing time for tax reduction dossiers.

For shopping centers, markets that have applications for collective tax reduction, the District Tax Office will conduct a revenue survey by each industry; consult the tax advisory council, the Market Management Board to carry out present according to the actual situation. In case of arising problems beyond the authority, the Sub-Department of Taxation will sum up, report and propose to the superior to set out plans appropriate solutions.

The General Department of Taxation also requires the Tax Departments to actively advice and report to the People's Committees of the provinces and cities directly under the Central Government to direct the functional units and agencies to coordinate with the tax agencies in the process of implementing tax administration. Strengthen propaganda, support, mobilize business households to stabilize and secure business, avoid pressing to taxpayers, ensuring the stability of social order in the area of management.

District tax apartment should establish quick response teams to promptly capture, synthesize and propose solutions to support, promote production and business, create a favorable environment for economic development, in order to minimize impacts of the epidemic.