Thông tư 02/2004/TT-BTC

Entitled to tax arrear remission under this Circular are business households and individuals that had owed tax as from December 31, 2002 backwards due to objective causes such as natural disasters, unexpected accidents, relocation for ground clearance, ailments.

Taxes and other collections to be remitted include excise, value added tax (or turnover tax), enterprise income tax (or profit tax), natural resource tax and fines for deferred payment calculated on outstanding tax amounts (if any).

This Circular takes effect 15 days after its publication in the Official Gazette.- (Summary)