On 03/03/2020, the General Department of Taxation issued Official Letter No. 897 / TCT-QLN on extension of tax payment, exemption of late payment due to COVID-19 epidemic.
Accordingly, the Official Letter referred to the provisions of Clause 1, Article 31 of Circular 156/2013 / TT-BTC to guide the extension of tax payment and exemption of late payment interest.
Basically, taxpayers who want to extend or exempt money for late tax payment must prove the problem “there is damage to production and business operation due to epidemic circumstance”.
Regarding dossiers, for extension of tax payment, Clause 3, Article 31 of Circular 156/2013 / TT-BTC (Consolidated Document 14 / VBHN-BTC dated May 15, 2017) provides for the following documents:
Request for extension;
Document of inventory, assessment of material damage (prepared by taxpayers);
A document certifying the damage of a competent authority;
Dossier of compensation approved by the insurance agency (if any); or Dossier defining responsibilities of organizations and individuals that must pay compensation (if any).
For the exemption of late payment interest in tax, Clause 3, Article 35 of Circular 156/2013 / TT-BTC provides the following documents:
Proposal for exemption from late tax payment;
Document of inventory, assessment of material damage (prepared by taxpayers);
A document confirming the damage by a competent authority or a qualified valuation company as prescribed;
Dossier of compensation approved by the insurance agency (if any); or Dossier defining responsibilities of organizations and individuals that must pay compensation (if any).
The issuance of Official Letter No. 8309 / CT-TTHT helps to solve problems of enterprises related to invoicing activities to ensure this activity is carried out accurately and consistently.