Simple Summary: The SARS-CoV-2 virus that caused COVID-19 devastated families, social structures, and economies worldwide. This pandemic has overwhelmed healthcare systems, increased deaths and disabilities, and triggered a global socio-economic crisis. Although the COVID-19 vaccines were developed rapidly, their effectiveness significantly decreased by the end of 2021 due to mutated viruses evading the immune system. As a result, despite high vaccination rates in industrialized countries, significant outbreaks occurred due to immune evasion associated with viral mutations. Over 300 clinical studies have shown that vitamin D (and ivermectin) are widely available and economical agents that promote immune system function. Proper doses of vitamin D effectively prevent and treat SARS-CoV-2, reducing complications, hospitalizations, and deaths by approximately 50%. Those with vitamin D deficiency fare the worse. SARS-CoV-2 activates the renin-angiotensin system by increasing renin expression, leading to elevated levels of the inflammatogenic and vasoconstrictor peptide angiotensin-II. SARS-CoV-2 viruses cause widespread inflammation, blood clots, and lung damage through multiple mechanisms, leading to impaired tissue oxygenation and death. In addition to enhancing the immune system, vitamin D increases ACE-2 enzyme levels, which breaks down angiotensin-II and reduces SARS-CoV-2-induced inflammation. It also lowers blood pressure and mitigates abnormal clotting. While the virus enters human cells through ACE-2 receptors, excess ACE-2 spills into the bloodstream and neutralizes viruses. This manuscript discusses how vitamin D mitigates the harmful effects of COVID-19. The interaction of the SARS-CoV-2 spike protein with membrane-bound angiotensin-converting enzyme-2 (ACE-2) receptors in epithelial cells facilitates viral entry into human cells. Despite this, ACE-2 exerts significant protective effects against coronaviruses by neutralizing viruses in circulation and mitigating inflammation. While SARS-CoV-2 reduces ACE-2 expression, vitamin D increases it, counteracting the virus's harmful effects. Vitamin D's beneficial actions are mediated through complex molecular mechanisms involving innate and adaptive immune systems. Meanwhile, vitamin D status [25(OH)D concentration] is inversely correlated with severity, complications, and mortality rates from COVID-19. This study explores mechanisms through which vitamin D inhibits SARS-CoV-2 replication, including the suppression of transcription enzymes, reduced inflammation and oxidative stress, and increased expression of neutralizing antibodies and antimicrobial peptides. Both hypovitaminosis D and SARS-CoV-2 elevate renin levels, the rate-limiting step in the renin-angiotensin-aldosterone system (RAS); it increases ACE-1 but reduces ACE-2 expression. This imbalance leads to elevated levels of the pro-inflammatory, pro-coagulatory, and vasoconstricting peptide angiotensin-II (Ang-II), leading to widespread inflammation. It also causes increased membrane permeability, allowing fluid and viruses to infiltrate soft tissues, lungs, and the vascular system. In contrast, sufficient vitamin D levels suppress renin expression, reducing RAS activity, lowering ACE-1, and increasing ACE-2 levels. ACE-2 cleaves Ang-II to generate Ang(1–7), a vasodilatory, anti-inflammatory, and anti-thrombotic peptide that mitigates oxidative stress and counteracts the harmful effects of SARS-CoV-2. Excess ACE-2 molecules spill into the bloodstream as soluble receptors, neutralizing and facilitating the destruction of the virus. These combined mechanisms reduce viral replication, load, and spread. Hence, vitamin D facilitates rapid recovery and minimizes transmission to others. Overall, vitamin D enhances the immune response and counteracts the pathological effects of SARS-CoV-2. Additionally, data suggests that widely used anti-hypertensive agents—angiotensin receptor blockers and ACE inhibitors—may lessen the adverse impacts of SARS-CoV-2, although they are less potent than vitamin D. [ABSTRACT FROM AUTHOR]