On 19 October 2020, the Government issued Decree 126/2020/NĐ-CP guiding some regulations of the Law on Tax Administration, which will take effect from 5 December 2020, in which stipulates the cases when taxpayers are not required to submit tax declaration dossiers in Clause 3, Article 7 as follows:
- Taxpayers only conduct activities and do business not subject to tax according to the provisions of tax law applicable to each type of tax;
- Individuals have tax-exempt incomes under the law on personal income tax and at Point b, Clause 2, Article 79 of the Law on Tax Administration, except individuals who receive real estate inheritance or gifts; real estate transfer;
- An export processing enterprise only engaged in export activities is not required to submit value-added tax declaration dossiers;
- Taxpayers suspend operations or business in accordance with Article 4 of this Decree;
- Taxpayers shall submit dossiers of tax identification number deactivation, except for termination of operation, contract termination or reorganization of enterprises according to the provisions of Clause 4, Article 44 of the Law on Tax Administration.
