Pursuant to Decree No. 126/2020/NĐ-CP issued by the Government dated October 19, 2020 and coming into effect on December 05, 2020:
Accordingly, Taxpayers should pay attention to the following rights and obligations during the period of suspension of operation or business activities:
(i) Taxpayers are not required to submit tax declaration dossier, unless the taxpayers suspend their operation or business activities not enough one month, quarter, calendar year, or fiscal year, they must submit monthly or quarterly decleration dossiers or annual settlement dossier;
(ii) If household businesses and individual businesses who pay the flat tax amounts by presumption method suspend their operations, the tax authority shall re-determine their presumptive tax amounts with regulations of the Minister of Finance.
(iii) Taxpayers are not allowed to use invoices and are not required to submit reports on use of invoices. In cases where the taxpayers are permitted by the tax offices to use invoices in accordance with the laws on invoices, they shall submit tax declaration dossiers and reports on the use of invoices in accordance with the regulation;
(iv) Taxpayers shall abide by decisions and notices of tax administration offices on urging the collection of tax arrears, coercive enforcement of tax administration-related administrative decisions, inspection and examination of tax law observance, and handling of administrative violations of tax administration.