Tax exemption, reduction, and extension for taxpayers affected by natural disasters

(Illustration: THANH DAT)

Implementing the Prime Minister's direction in Official Dispatch No. 92/CD-TTg on focusing on overcoming the consequences of Storm No. 3 and post-storm floods, the General Department of Taxation has requested the Tax Departments of provinces and cities where organizations, individuals and enterprises suffered damage caused by Storm No. 3 and post-storm floods, to guide taxpayers in carrying out procedures for tax exemption, reduction and extension.

Specifically, taxpayers who suffered damage due to storm No. 3 and the floods after the storm can: (1) request an extension of tax payment; (2) request exemption from late tax payment fees; (3) request exemption from administrative penalties for tax management violations; (4) determine costs arising from natural disasters such as support costs for affected employees of enterprises... to calculate corporate income tax; (5) request a reduction in special consumption tax; (6) request exemption or reduction of resource tax; (7) request exemption or reduction of non-agricultural land use tax.

The General Department of Taxation requests the Tax Departments of provinces and cities to propagate, disseminate, and guide organizations, individuals, and enterprises to implement the above support policies on tax extension, exemption, and reduction.

The General Department of Taxation also requested the Tax Departments of provinces and cities to coordinate with relevant agencies to promptly resolve issues related to administrative procedures, provide tax records and documents kept at tax authorities related to determining the value of damage upon request and proposal of damaged organizations, individuals and businesses.

The General Department of Taxation also requested the Tax Departments of provinces and cities to assign officers to coordinate and be focal points to promptly guide taxpayers; support organizations, individuals and businesses that have suffered losses to restore tax records (tax declaration records, tax exemption and reduction records, tax refund records, tax payment extension records, etc.) and documents and vouchers serving the determination of the value of losses of organizations, individuals and businesses according to regulations.

The provinces and cities identified to have taxpayers suffering losses include: Quang Ninh, Hai Phong, Thai Binh, Nam Dinh, Hoa Binh, Lao Cai, Yen Bai, Son La, Lai Chau, Dien Bien, Ha Giang, Cao Bang, Bac Kan, Thai Nguyen, Tuyen Quang, Phu Tho, Vinh Phuc, Lang Son, Bac Giang, Bac Ninh, Hai Duong, Hanoi, Hung Yen, Ha Nam, Ninh Binh, Thanh Hoa.

Source: https://baotuyenquang.com.vn/mien-giam-gia-han-nop-thue-cho-nguoi-nop-thue-bi-thiet-hai-boi-thien-tai-198450.html