blue-check Packages of tax reduction, exemption given to aviation enterprises affected by Covid-19

Official letter No. 13349/BTC-CST dated November 23rd, 2021 of the Ministry of Finance regarding supports given to aviation enterprises
Posted: 25/11/2021 11:03:39 AM | Latest updated: 11/12/2021 6:29:04 AM (GMT+7) | LuatVietnam: 5342 | Vietlaw: 543

According to the Ministry of Finance, aviation enterprises and other enterprises that are affected by the Covid-19 pandemic are being given many supporting packages in terms of tax, fee and charge, such as:

- A reduction of 30% in environmental protection tax on jet fuel from August 1st, 2020 to the end of December 31st, 2021 (Resolution No. 979/2020/UBTVQH14, Resolution No. 1148/2020/UBTVQH14 )

- A reduction of 30% in enterprise income tax incurred in 2021; a reduction of 30% in value added tax in November and December of 2021; exemption of late payment interests in 2020, 2021 (Resolution No. 406/NQ-UBTVQH15status1 , Decree No. 92/2021/ND-CP )

- Entitlement to the particular preferential import duty rate of 0%, applicable to aircrafts accessories, parts of heading 9820.00.00 (Decree No. 57/2020/ND-CPstatus2 )

Currently, the Ministry of Finance is conducting the review and assessment of the issued solutions for tax exemption, reduction and will continue to study and submit to competent authorities solutions on tax, charge and fee to be suitable to remove difficulties for enterprises.

Regarding the proposal for extension of time limit for payment of social insurance contributions, the Ministry of Finance assumes that this issue belongs to the settlement competence of the Ministry of Labor- Invalids and Social Affairs.


Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 543

Files attachment

enflag pdficon CV13349-23112021BTC[VLO].pdf


No data

Air Freight

blue-check Regulaitons on environmental protection in civil aviation operation
blue-check Regulations on maintaining security and order in air border gates
blue-check [Merged] - Conditional business lines in the civil aviation industry
blue-check Vietnam will sign the ASEAN – EU Comprehensive Air Transport Agreement
blue-check Amendments to some regulations on business operations in civil aviation sector
blue-check Price range for leasing the right to provide air services
blue-check From March 24th, 2022: Frequency of domestic flights shall not be subject to limitation
blue-check Regarding reopening of scheduled international flights to Europe
blue-check From December 23rd, 2021: Commercial flights between Japan and Vietnam shall be restored
blue-check Requirements upon provision of online training for aviation staff from February 2nd, 2022
blue-check Amendments, supplements to regulations on management and provision of air navigation services
blue-check Conditions for operation of airports and aerodromes from
blue-check Packages of tax reduction, exemption given to aviation enterprises affected by Covid-19
blue-check Regulations on maintenance of aeronautical facilities from January 15th, 2022
blue-check New reguations on governing of flights for dignitaries on private/commercial planes
blue-check Prices of some aviation services shall be reduced in 2021
blue-check Regulations on cooperation in management of aviation infrastructure assets invested by the State
blue-check List of dangerous items prohibited on board aircraft from September 14th, 2021
red-check Regulations on management and operation of airports and aerodromes