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blue-check Regarding exemption from fines, late payment interests in force majeure

Official letter No. 3250/TCHQ-TXNK dated June 28th, 2021 of the General Department of Vietnam Customs regarding exemption from fines, late payment interest in force majeure
Posted: 6/7/2021 8:27:35 AM | Latest updated: 8/7/2021 9:52:19 AM (GMT+7) | LuatVietnam: 5243 | Vietlaw: 516
VietlawOnline

According to point a clause 27 Article 3, clause 8 Article 59 and clause 1 Article 140 of the Law on Tax administration No. 38/2019/QH14, taxpayers suffering damages due to epidemics shall be considered for exemption from fines and late payment interests.

However, the General Department of Vietnam Customs assumes that in case an enterprise still operates rather than having to suspend business and production activities during the Covid-19 pandemic, it shall not be entitled to exemption from fines and late payment interests according to the aforesaid regulations.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 516
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