Extension to December 31 2021 is provided for the value added tax (VAT) reduction or exemption for small-scale taxpayers (0% or 1% rates in place of the usual 3%). However other special treatments, such as the VAT exemption for public transportation and delivery services, and the extended loss carry forward period for CIT losses, wrapped up on March 31 2021.
Source: internationaltaxreview.com
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