Due to COVID-19 pandemic, on 17 August 2020, the Ministry of Economy and Finance announced some tax payment idea to assist very small enterprises (VSEs) and small and medium-sized enterprises (SMEs), who have faced economic consequences by the corona pandemic. According to the plan, the deadline of the payment for corporate tax balances and business value added contribution was postponed until 30 June 2020, which was due between March and May 2020. Again, the due date of value added tax and withholding tax due for the months of February to April 2020 would normally paid from March to May 2020. In accordance with the fiscal and social debt of the company, the VSEs and SMEs may request for entering in this plan by using a request form and may enter this plan for 12, 24 and 36 months.