blue-check Summarization of tax policies supporting enterprises affected by Covid-19 in 2021

Official letter No. 4941/TCT-CS dated December 17th, 2021 of the General Department of Taxation regarding policies supporting enterprises affected by the Covid-19 pandemic
Posted: 10/2/2022 10:06:38 AM | Latest updated: 11/2/2022 2:55:56 PM (GMT+7) | LuatVietnam: 5388 | Vietlaw: 547

The General Department of Taxation assumes that the Government, the Ministry of Finance developed many policies supporting enterprises affected by Covid-19 in 2021, such as:

- Deferral of payment of value-added tax, enterprise income tax, personal income tax and land rents in 2021 (Decree No. 52/2021/ND-CP );

- Reduction in environmental protection tax on jet fuel until the end of December 31st, 2021 (Resolution No. 1148/2020/UBTVQH14);

- Reduction in collection rates of more than 30 fees and charges to support and remove difficulties for production and business until the end of December 31st, 2021 (Circular No. 47/2021/TT-BTCstatus1 );

- Reduction of 30% in land rents payable in 2021 (Decision No. 27/2021/QD-TTG );

- Reduction of 30% in the payable enterprise income tax amount in 2021; reduction of 30% in value added tax in November and December, 2021; exemption from late payment interest incurred in 2020 and 2021 (Resolution No. 406/NQ-UBTVQH15 );

- Allowing to include grants to prevention and control of COVID-19 pandemic to deductible expenses (Decree No. 44/2021/ND-CP ).

In the near future, the Ministry of Finance will continue studying, reporting to the competent authorities to promulgate solutions on taxes, charges, fees and land rents in line with actual developments to continue supporting enterprises and the people.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 547
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