On July 19th 2021, Ho Chi Minh Tax Department issued Official Letter No. 6770/CTTPHCM-KK guiding the submission of tax returns during the implementation of Directive 16/CT-Ttg.
In the case of 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 quarantine according to the decision or notice of the competent state agency due to the Covid-19 pandemic, if there is an obligation to submit tax returns during the quarantined period (including social distancing period according to the notice of the Prime Minister, the Government Office, quarantine by region/ area under the decisions of the local government agency, quarantined according to the decision of the competent agency or state) they cannot submit tax returns in accordance with law, leading to late submission of tax declaration dossiers, then they will not be administratively sanctioned as prescribed in Clause 4, Article 11 of the Law on Handling of Administrative Violations.