Uni 02-08-2021 Submission of tax file during the implementation of Directive 17/CT-UBND

Official letter 29592/CTHN-KK about submission of  tax file during the implementation of Directive 17/CT-UBND:

In case, the taxpayer is an organization or individual whose head office is enterprise, the address (permanent and temporary residence) is located in the quarantined area or quarantined area according to a decision or notice of a competent state agency issued by a competent state agency. COVID19 epidemic if there is an obligation to submit a tax return but during the isolation period (including the time of social isolation according to the document of the Prime Minister, the Government Office is isolated according to the region, according to the regulations of the Government). decisions of local government agencies, quarantine according to decisions notified by competent state agencies) cannot submit tax declaration dossiers in accordance with law, leading to late submission of tax declaration dossiers, then not be sanctioned for administrative violations according to regulations.