Resolution No. 406/NQ-UBTVQH15 on promulgation of certain measures for supporting enterprises and residents to ease impact of COVID-19 pandemic.
Country
Type of law
Regulation
Abstract
The purpose of this Resolution is to promulgate the certain measures for supporting enterprises and residents to ease impact of COVID-19 pandemic.
A reduction of 30% in the payable corporate income tax amount of 2021 will be given to a taxpayer regulated by the Law on Corporate Income Tax that has a turnover of not greater than VND 200 billion in 2021 and a decrease in revenue in 2021 compared to the revenue in 2019. Reduction of value-added tax from November 1, 2021 to the end of December 31, 2021 shall be applied to the goods and services such as food and drink services, services of travel agencies, etc.
A reduction of 30% in the payable corporate income tax amount of 2021 will be given to a taxpayer regulated by the Law on Corporate Income Tax that has a turnover of not greater than VND 200 billion in 2021 and a decrease in revenue in 2021 compared to the revenue in 2019. Reduction of value-added tax from November 1, 2021 to the end of December 31, 2021 shall be applied to the goods and services such as food and drink services, services of travel agencies, etc.
Attached files
Web site
Date of text
Repealed
No
Source language
English
Legislation status
in force
Legislation Amendment
No