On 4 March 2020, the Prime Minister issued Directive 11 / CT-TTg on urgent tasks and solutions so as to remove difficulties for production and business, as well as ensure social security to cope with Coronavirus disease (Covid-19) Pandemic, at Point 1, Section II of the Directive assigned: “The Ministry of Finance shall submit to the Government for promulgation a Decree on extension of tax payment and land rental payment for subjects affected by Covid-19 pandemic, and report to Government as well as Prime Minister in March 2020. ”
Pursuant to the above content, the Ministry of Finance shall submit to the Government for promulgation a Decree on extension of tax payment and land rental payment.
On 8 April 2020, the Government officially issued Decree No. 41/2020/ND-CP guidance on the extension of tax and land rental payment. Details of the Decree are as attached files.
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On July 1, 2021, the Government issued Resolution No. 68/NQ-CP on certain policies to support employees and employers in difficulty due to the Covid-19 pandemic.