Oficial letter No.2318/TCT-QLN in guidance of tax payment deadline extension and schedule of tax payment to state budget
According to the official letter No. 2318/TCT-QLN:
Taxpayers are extended to tax payment deadline if:
- Taxpayers are forced to execute the decision of tax administration but cannot afford to pay fully for tax amounts, penalty, late payment one time.
- Taxpayers must be guaranteed to pay with tax authority by credit organizations in writing. Guarantors must commit to pay instead of taxpayers unconditionally and immediately all guaranteed tax amounts when taxpayers do not conduct or conduct inadequately tax obligations.
- Taxpayers must commit to divide equally the guaranteed tax amounts to pay month by month, the deadline is at the end of a month.
Taxpayers who satisfy the mentioned conditions will do procedures, files to pay gradually the outstanding tax amounts submitting to tax authority for treatments.
