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Tax payment extension ( 09:44 | 03/09/2013 )

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New regulations on tax payment extension will take effect in September, 2013.

Under the Government Decree detailing the implementation of the Law on Tax Management (amended),  tax agencies will consider the extension if tax payers belong to one of the four following cases: (1) suffering from material damages caused by natural disasters, fires and unexpected accidents which directly affect business and production; (2) halting operations due to the relocation of production and business establishments as required by State agencies; (3) having yet gotten refund of capital construction as stipulated in the State budget estimate; (4) being given time of tax payment cancellation which is less than one year since the day of tax payment deadline.

The document will come into force on September 15.

                                                                                                                                             By  Van Giang