DELAYED TAX REPORTING DUE TO COVID-19 BLOCKADE IS EXEMPT
PENALTY [42]
Official Dispatch No. 6770/CTTPHCM-KK [42] dated July 19, 2021 of the City Tax Department. HCM on submitting tax declaration documents during the implementation of Directive No. 16/CT-TTg [51] (2 pages)
City Tax Department. Ho Chi Minh City believes that if businesses and individuals have an obligation to submit tax declarations during the quarantine period due to the Covid-19 epidemic such as: having an address in a blockaded area, quarantined area, or being quarantined, gathered or during the period of social distancing according to Directive 16, they are exempted from penalties for late submission of tax returns.
Clause 4, Article 11 of the Law on Handling of Administrative Violations No. 15/2012/QH13 [70] stipulates that administrative violations will not be sanctioned if violations are committed due to force majeure events..