Official Letter 6770/CTTPHCM-KK on filing tax returns during the implementation of Directive 16/CT-TTg

Dear: Taxpayers in Ho Chi Minh City

The Tax Department of Ho Chi Minh City received a problem from taxpayers (NNT) about the penalty for late submission of tax returns during the Covid-19 epidemic. In this regard, the City Tax Department has the following comments:

– Pursuant to the provisions of Clause 1, Article 9 of Decree No. 125/2020/ND-CP dated October 19, 10 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

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

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

“Article 2. Interpretation of terms

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”

No administrative penalties shall be imposed in the following cases:

4. Committing administrative violations due to force majeure events:

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

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

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 period of time when one of the following events occurs:

1. Force majeure events or objective obstacles make it impossible for the subject of the right 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 lawful rights and interests have been infringed or unable to exercise their rights and obligations. his civil service;

– Pursuant to Official Dispatch No. 914/CD-TTg dated July 6, 7 of the Prime Minister on strengthening measures to ensure safety and prevent Covid-2021 to realize dual goals and Official Letter No. 19 /VPCP-KGVX dated July 1691, 7 of the Government Office on the application of Directive No. 7/CT-TTg dated March 2021, 16 of the Prime Minister.

Pursuant to the above provisions, in case the taxpayer is an organization or individual whose head office or address (permanent or temporary residence) is located in the quarantined area, the isolated area, the individual is subject to quarantined according to a decision or notice of a competent state agency due to the Covid-19 epidemic, if there is an obligation to submit a tax return, but during the quarantine period (including the entire commune quarantine period). meetings according to the documents of the Prime Minister, the Government Office, isolation by region, area according to the decision of the local government agency, isolation according to the notification decision of the competent agency or state) unable to submit tax declaration dossiers in accordance with the law, leading to late submission of tax declaration dossiers, they will not be sanctioned for administrative violations as prescribed in Clause 4, Article 11 of the Law on Handling of Administrative Violations.

Ho Chi Minh City Tax Department would like to inform taxpayers.