On October 19, 2020, the Government issued Decree No.126\/2020\/ND-CP detailing a
\nnumber of articles of the Law on Tax Administration, which takes effect from December 5 th ,
\n2020.
\nOne of the highlights of this Decree is the regulations on tax administration for taxpayers
\nduring the period of suspension of business or business, specifically as follows:
\n1. Taxpayers are not required to submit tax declaration dossiers, unless taxpayers suspend their
\noperations or do business for an entire month, quarter, calendar year or fiscal year, they must still
\nsubmit monthly or quarterly tax declaration dossiers; year settlement records.
\n2. Business households and individuals that pay presumptive taxes shall suspend their operations
\nor do business, and may have their presumptive tax obligations re-determined by tax offices
\naccording to the Finance Minister's regulations.
\n3. Taxpayers are not allowed to use invoices and are not required to submit reports on the use of
\ninvoices; In case taxpayers are approved by tax authorities to use invoices according to
\nregulations, they must submit tax declaration dossiers and submit reports on use of invoices.
\n4. Taxpayers must abide by decisions and notices of tax administration agencies on the urging,
\ncollection of debts and coercive enforcement of administrative decisions on tax administration,
\ninspection and examination of law observance on tax and handle violations of tax administration
\nin accordance with the Law on Tax Administration.<\/p>\n","protected":false},"excerpt":{"rendered":"
On October 19, 2020, the Government issued Decree No.12 […]<\/p>\n","protected":false},"author":3,"featured_media":12706,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-12710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/12710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=12710"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/12710\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/12706"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=12710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=12710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=12710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}