This Decree provides for new regulations on tax registration, tax declaration and payment, policies on tax reduction, exemption, and cancellation, debt freezing, and tax-related enforcement as well as templates of forms, dossiers for declaration of each type of tax.

According to this Decree, enterprises suffering from physical damages caused by wars, riots, strikes and incidents shall also considered suffering from damages caused by other force majeure events. Accordingly, the enterprises shall be considered for extension of time limit for tax payment, exemption from late payment interests, fines (Article 3).

The following cases shall be entitled to exemption from submission of tax declaration dossier: The taxpayer only has business operations that are not subject to any tax; the taxpayer is an individual earning tax-free income; an export processing enterprise that only exports (it is not required to declare value added tax); the taxpayer’s business suspension is suspended; the taxpayer applies for TIN invalidation (Article 7).

This Decree takes effect from December 5th, 2020. However, the policies on tax reduction, exemption, cancellation at this Decree shall be applied from July 1st, 2020.

To replace Decree No. 83/2013/ND-CP dated July 22nd, 2013; Article 4 of Decree No. 91/2014/ND-CP dated October 1st, 2014; Clause 1 thru Clause 11 Article 5 of Decree No. 12/2015/ND-CP dated February 12th, 2015; Article 3, Article 4 of Decree No. 100/2016/ND-CP dated July 1st, 2016; Clauses 1, 2, 3 and 4 Article 5 of Decree No. 139/2016/ND-CP dated October 4th, 2016; Clause 3 and Clause 4 Article 1 of Decree No. 22/2020/ND-CP dated February 24th, 2020; Clause 3 Article 13a of Decree No. 45/2014/ND-CP dated May 15th, 2014; Clause 3 Article 21 of Decree No. 46/2014/ND-CP dated April 15th, 2014; Article 27, Article 30 of Decree No. 65/2013/ND-CP dated June 27th, 2013; Points a and b Clause 3 Article 9 of Decree No. 67/2019/ND-CP dated July 31st, 2019; Clause 1 Article 13, Clause 1 Article 14, Annex IV promulgated together with Decree No. 82/2017/ND-CP dated July 17th, 2017; Clause 4 Article 14 of Decree No. 45/2014/ND-CP dated May 15th, 2014; Clause 3 and Clause 4 Article 24 of Decree No. 46/2014/ND-CP dated May 15th, 2014; Article 7 of Decree No. 53/2011/ND-CP dated July 1st, 2011; Points a, b, c, d, and dd Clause 4 Article 1 of Decree No. 20/2019/ND-CP dated February 21st, 2019; Article 17 thru Article 53 Decree No. 129/2013/ND-CP dated October 16th, 2013; Article 25 thru Article 69 of Decree No. 127/2013/ND-CP dated October 15th, 2013; Clause 20, Clause 21 Article 1 of Decree No. 45/2016/ND-CP dated May 26th, 2016.