The Tax Department said that in recent times, storms and floods and post-storm floods have occurred consecutively, causing heavy damage to people and property of people and businesses in some provinces and cities across the country.
In that situation, implementing the Government's telegrams and resolutions, and the direction of the Ministry of Finance on supporting people and businesses to overcome the consequences of natural disasters, the Tax Department requires taxpayers of provinces and cities where taxpayers have suffered losses due to natural disasters and floods to urgently deploy support solutions.
The Tax Department requests tax authorities at all levels to continue to guide solutions to support taxpayers affected by storms and floods after storms according to the provisions of current legal documents and instructions in Official Dispatch No. 4328/CT-CS dated October 10, 2025, Official Dispatch No. 4952/CT-CS dated November 5, 2025 of the Tax Department.
At the same time, the Tax Department directs local tax authorities to create the most favorable conditions for taxpayers when carrying out procedures for tax exemption, reduction, and extension affected and damaged by natural disasters according to regulations.
In particular, for taxpayers who have submitted and have complete documents requesting tax extensions and exemptions, local tax authorities shall base on the provisions of law and the documents and actual situation of taxpayers to promptly guide and resolve according to regulations.
In case the taxpayer does not have a dossier (or the dossier is not complete), the local tax authority is responsible for clearly guiding the policies, documents, and procedures for requesting tax extension, exemption, and reduction. At the same time, coordinate with relevant agencies to resolve issues related to administrative procedures; provide records and documents related to determining the value of damage stored at tax authorities when there are requests and requests from organizations, individuals and businesses that are affected.
In Official Dispatch No. 5526/CT-CS, the Tax Department also requested tax authorities of localities to conduct inspections, supervision, and strictly handle cases of harassment of taxpayers or policy profiteering.
At the same time, it assigned cadres and civil servants to be focal points to coordinate, provide timely guidance, and support the restoration of tax records (tax declarations, tax exemption and reduction records, tax refund records, tax payment extension records, etc.) and documents and certificates to serve the determination of damage value according to regulations.
Tax authorities at all levels must promptly and quickly resolve support policies for taxpayers. In cases beyond the authority, it is necessary to promptly report to the Tax Department to have a document guiding according to regulations. Assign Tax Heads of provinces and cities to focus on directing the implementation of support contents for taxpayers affected and damaged by natural disasters and be responsible to the leaders of the Tax Department for the quality of implementation - Official Dispatch No. 5526/CT-CS clearly stated.
