LEGAL DOCUMENTS

Tax exemptions due to Covid-19

17 document Sort by type and effective date

Decree Expires: January 1, 2024

Decree No. 44/2023/ND-CP stipulates the policy on reducing VAT according to Resolution No. 101/2023/QH15.

Government

Issued on December 8, 2023 Effective December 8, 2023

Decree Expires: January 1, 2023

Decree No. 15/2022/ND-CP stipulates tax exemptions and reductions in accordance with Resolution 43/2022/QH15.

Government

Issued on December 8, 2022 Effective December 8, 2022

Decree Expires: January 1, 2023

Decree 41/2020/ND-CP Extending the deadline for paying VAT, corporate income tax, personal income tax, and land rent (due to Covid-19)

Government

Issued on December 8, 2020 Effective December 8, 2020

Decree Expires: January 1, 2023

Decree 114/2020/ND-CP provides guidance on implementing the 30% reduction in corporate income tax payable for the year 2020.

Government

Issued on December 8, 2020 Effective December 8, 2020

Decree Expires: January 1, 2023

Decree 52/2021/ND-CP extends the deadline for paying VAT, corporate income tax, personal income tax, and land rent in 2021 (due to Covid-19).

Government

Issued on December 8, 2021 Effective December 8, 2021

Decree Expires: January 1, 2023

Decree 92/2021/ND-CP provides guidance on Resolution 406/NQ-UBTVQH15 regarding tax exemptions and reductions.

Government

Issued on December 8, 2021 Effective December 8, 2021

Other text Still in effect

Resolution 154/NQ-CP amends and supplements Resolution 42/NQ-CP on measures to support people facing difficulties due to the Covid-19 pandemic.

Government

Issued on December 8, 2025 Effective December 8, 2025

Other text Still in effect

Resolution 42/NQ-CP on measures to support people facing difficulties due to COVID-19

Government

Issued on December 8, 2025 Effective December 8, 2025

Other text Still in effect

Resolution 68/NQ-CP on some policies to support workers and employers facing difficulties due to COVID-19.

Government

Issued on December 8, 2025 Effective December 8, 2025

Resolution Expires: January 1, 2024

Resolution 43/2022/QH15 on fiscal and monetary policies supporting the socio-economic recovery and development program.

National Assembly

Issued on December 8, 2022 Effective December 8, 2022

Official document Still in effect

Official document 3887/TCT-CS regarding donations and sponsorships from businesses for COVID-19 prevention and control activities.

General Department of Taxation

Issued on December 8, 2021 Effective December 8, 2021

Official document Still in effect

Official Letter 4110/TCT-DNNCN 2021 – Costs related to Covid-19 are included in business expenses and are not included in taxable personal income.

General Department of Taxation

Issued on December 8, 2021 Effective December 8, 2021

Official document Still in effect

Official Letter 6770/CTTPHCM-KK regarding the submission of tax declaration documents during the implementation of Directive 16/CT-TTg

Other agencies

Issued on December 8, 2021 Effective December 8, 2021

Resolution Still in effect

Resolution 11/NQ-CP on extending the tax payment deadline for 2022

Government

Issued on December 8, 2022 Effective December 8, 2022

Directive 11/CT-TTg 2020 on urgent tasks and solutions to overcome difficulties for production and business, and ensure social security in response to the Covid-19 epidemic.

Resolution 68: Policies and beneficiaries of support due to the impact of Covid-19

Decision 23/2021/QD-TTg stipulates the implementation of several policies to support workers and employers facing difficulties due to COVID-19.

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