Lùi thời hạn nộp tờ khai do dịch Covid-19

Vietnam has announced the epidemic of “Acute respiratory infection caused by a new strain of Corona virus” since 2020. Recently, before the seriousness of the epidemic, many provinces and cities have implemented distance and isolation in society. Thus, one of the potential risks is that the business may be delayed in filing tax returns. So how is the tax authority’s guidance on this issue?

According to Official Dispatch No. 2598/TCT-PC in 2020, taxpayers who are located in an isolated area, or an individual subject to quarantine under the direction of a state agency, during the quarantine period will:

– No administrative penalties due to late submission of tax returns

– Extension of the tax payment deadline on the Tax Payment Notice

Isolation time includes the whole social isolation period according to documents of the Prime Minister, Government Office, isolation by region, area as decided by local government agencies, isolation according to regulations. decisions and notices of competent agencies and states

Note, if during the period of social isolation, taxpayers are still able to conduct normal business and production activities, the above extensions will not be applied.

Along with that, the Tax Department of Ho Chi Minh City has issued Official Letter No. 6770/CTTPHCM-KK confirming the same issue.

Previously, according to Official Letter 28545/CT-TTHT of the Hanoi Tax Department asking for advice from the General Department of Taxation, it proposed two views and the proposal of the Hanoi Tax Department was to apply according to Viewpoint 1.

– Viewpoint 1: Force majeure events are understood in a broad sense, including all organizations, businesses and individuals during the time of epidemic announcement.

– Viewpoint 2: Force majeure events are understood in a narrow sense, including only organizations, businesses and individuals located in isolated areas or areas, isolated from the whole society; individuals quarantined according to decisions and notices of competent state agencies, and isolated from the whole society.

However, it can be seen that Official Letter 2598/TCT-PC has applied point 2 above.

Legal basis:

– The provisions of Clause 1, Article 9 of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government providing for penalties for administrative violations on taxes and invoices:

“Article 9. Cases of not sanctioning administrative violations on taxes and invoices:

Not sanctioning administrative violations on taxes and invoices in cases where administrative violations are not sanctioned in accordance with the law on handling administrative violations.”

– Pursuant to Clause 14, Article 2 and Clause 4, Article 11 of the Law on Handling of Administrative Violations 2012 stipulates:

“14. A force majeure event is an event that occurs objectively, which cannot be foreseen and cannot be remedied, even though all necessary and permissible measures have been applied…”

Article 11. Cases of not sanctioning administrative violations

“Not sanctioning administrative violations in the following cases:…4. Committing an act because of an administrative violation due to an event of force majeure; “

– Pursuant to Clause 1, Article 156 of the 2015 Civil Code stipulates:

“Article 156. Time not included in the statute of limitations for initiating a civil lawsuit or for requesting the resolution of civil matters

Time not included in the statute of limitations for initiating a civil case, the statute of limitations for requesting the resolution of a civil matter is the time period when one of the following events occurs:

1. Force majeure events or objective obstacles make the subject of the right to initiate a lawsuit or claim unable to initiate a lawsuit or claim within the statute of limitations. A force majeure event is an event that occurs objectively, which cannot be foreseen and cannot be remedied even though all necessary and permissible measures have been taken.

Objective obstacles are obstacles caused by objective circumstances that make it impossible for persons with civil rights and obligations to know that their legitimate rights and interests are infringed upon or unable to exercise their rights and obligations. his civil service…”

– Pursuant to Decision No. 447/QD-TTg dated April 1, 2020 of the Prime Minister on the announcement of the Covid-19 epidemic

– Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on the implementation of urgent measures to prevent and control the Covid-19 epidemic; Dispatch 914/CD-TTg on strengthening safety measures to prevent and control the Covid 19 epidemic to realize dual goals and Official Letter No. 1691/VPCP-KGVX dated July 7, 2021 of the Government Office on the application of Directive No. 16./CT-TTg dated March 31, 2020 of the Prime Minister.