RESOLUTION 406/NQ-UBTVQH15 ON ISSUING SOME SOLUTIONS TO SUPPORT BUSINESSES AND PEOPLE IMPACTED BY COVID-19
Resolution 406/NQ-UBTVQH15 on promulgating a number of solutions to support businesses and people affected by COVID-19 as follows:
A 30% reduction in the payable CIT amount of 2021 for taxpayers according to the provisions of the CIT Law with a revenue of not more than VND 200 billion in 2021 and a decrease in revenue in 2021 compared to 2019.
The criterion that the revenue in 2021 is reduced compared to 2019 is not applied to the case that taxpayers are newly established, consolidated, merged, divided, separated in the tax period of 2020, 2021.
