In which cases is late payment of taxes exempted?

Official letter No. 319/TCT-QLN dated January 21, 2025, from the General Department of Taxation regarding late payment of taxes (1 page).

According to the General Department of Taxation, if a company delays paying taxes beyond the prescribed deadline but does not fall under the exemption cases due to supplying goods or services paid by government budget funds, and also does not fall under the force majeure cases specified in Article 59 of the Tax Administration Law No. LL38_13062019QH14[ENGLISH], it must pay late payment penalties.