On October 27, 2021, the Government issued Decree 92/2021/ND-CP detailing the implementation of Resolution 406/NQ-UBTVQH15 of the National Assembly Standing Committee on the solutions to support businesses and people affected by the COVID-19 pandemic. Regarding tax exemption and reduction solutions to support enterprises, Decree 92 has delivered 03 groups of solutions, including: (i) reduction of corporate income tax (CIT); (ii) reduction of value added tax (VAT); (iii) exemption of late payment interest. The followings are some main contents of the solution groups mentioned in Decree 92:
(i) Reducing 30% of CIT for the tax period of 2021;
(ii) Reducing 30% of VAT from November 1, 2021 to December 31, 2021;
(iii) Exempting the late payment interest arising in 2020 and 2021 of all tax debts, land use levies, land rents.
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