Guidance on tax payment extension, exemption of late payment interest due to Covid-19

On March 03, the General Department of Taxation issued Document No. 3 / TCT-QLN on extension of tax payment, exemption of late payment interest due to the Covid-897 epidemic.

Official Letter 897-TCT-QLN Extension of tax payment, exemption of late payment interest due to Covid disease

Accordingly, the cases are extended, exempted from late payment interest, as well as documents, procedures and authority have been fully, detailedly guided by the tax authorities to facilitate the implementation of taxpayers.

Where is the tax payment extension

In Clause 1, Article 31 of Circular 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance (consolidated document 2013 / VBHN-BTC dated May 14, 15) stipulating the case for tax payment extension as follows:

“A) Having material damage that directly affects production and business due to natural disasters, fires or unexpected accidents.

Physical damage is damage to the property of a taxpayer, measured in cash, such as: machinery, equipment, vehicles, supplies, goods, workshops, offices, money, papers valuable as money.

Unexpected accident is an unfortunate accident happened unexpectedly by the taxpayer, caused by an outside agent that directly affects the business and production activities of the taxpayer, not due to a cause from law violations. Cases considered as unexpected accidents include: traffic accidents; labor accident; suffering from dangerous diseases; epidemic diseases at the time and in areas where competent authorities have declared contagious epidemics; other force majeure circumstances. "

Dossiers of application for tax payment extension

In Clause 3, Article 31 of Circular No. 156/2013 / TT-BTC of November 06, 11 of the Ministry of Finance:

To be entitled to tax deferral according to the provisions of Point a, Clause 1 of this Article, the taxpayer must compile and send a dossier of application for tax deferral to the tax office directly managing the taxpayer. Records include:

“- A taxpayer's written request for tax deferral, made according to form No. 01 / GHAN enclosed with this Circular;

- Record of inventory and assessment of material damage, made by the taxpayer or the taxpayer's legal representative;

- Document certifying that the taxpayer has damage at the place of natural disaster, fire, sudden accident and the time of the natural disaster, fire or sudden accident of one of the agencies or groups. following functions: police agency; People's Committees of communes and wards; Management boards of industrial parks, export processing zones, economic zones where natural disasters, fires or unexpected accidents occur, or organize rescue and rescue operations;

- An indemnity claim accepted by the insurer (notarized or authenticated copy if any); documents specifying the responsibility of the organization or individual to compensate (notarized or authenticated copies if any). For taxpayers being legal entities, the above documents must be the originals or copies signed by the legal representative and stamped by the unit. "

The authority to extend tax payment

At Point a, Clause 5, Article 31 of Circular No. 156/2013 / TT-BTC of November 06, 11 of the Ministry of Finance:

"A) For the cases specified at Points a, b and c, Clause 1 of this Article: Heads of tax agencies directly managing taxpayers shall decide on the extended tax amounts and the extended payment time limit. tax."


In the case of exemption of late payment interest

Clause 1, Article 35 of Circular No. 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance:

"first. Taxpayers that have to pay late payment interest under Article 1 of this Circular are entitled to request exemption of late payment interest in case of a natural disaster, fire, accident, epidemic, fatal disease or other Other force majeure. "

Application for exemption of late payment interest

Clause 3, Article 35 of Circular 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance:

"A) A written request for exemption of late payment interest from the taxpayer, including the following principal details: name, tax code and address of the taxpayer; grounds for requesting exemption of late payment interest; the amount of late payment request exemption;

b) Depending on each case, the application for late payment exemption must supplement the following documents:

b.1) In case of natural disaster, fire, sudden accident or epidemic, there must be:

- A record of determination of the extent and value of damage to property issued by a competent agency such as the Valuation Council established by the Department of Finance, or a professional valuation company providing contractual valuation services. , or the Department of Finance's Valuation Center;

- Document certifying that taxpayer has damage at the place of natural disaster, fire, accident and the time of natural disaster, fire, accident or epidemic of one of the agencies. The following agencies and organizations: Commune-level police or People's Committees of communes and wards, Management Board of Industrial Zones, Export Processing Zones, Economic Zones where natural disasters, fires, unexpected accidents occur or rescue rescue and rescue;

- An indemnity claim accepted by the insurer (if any);

- Document defining the responsibility of the organization or individual to compensate (if any). ”

The authority to exempt late payment interest

Clause 4, Article 35 of Circular No. 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance:

“4. Heads of tax agencies that have issued notices of late payment interest may issue decisions on exemption from late payment interest, made according to form No. 01 / MTCN (issued together with this Circular) for notices they have issued. "

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