Shall an individual declared incapacitated be entitled to vtv2 trực tiếp bóng đá hôm nay outstanding tax cancellation in Vietnam?

Shall an individual declared incapacitatedbe entitled to vtv2 trực tiếp bóng đá hôm nay outstanding taxcancellationin Vietnam?

Pursuant to Clause 2, Article 85 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay cases eligible for outstanding tax cancellation, late payment interest, and fines are stipulated as follows:

Cases eligible for outstanding tax cancellation, late payment interest, and fines

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2. An individual who has died or has been declared dead or lacks civil act capacity by a court and who does not possess any assets, including inherited assets, for paying outstanding tax, late payments, and fines.

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Therefore, an individual declared incapacitated may have outstanding tax canceled if vtv2 trực tiếp bóng đá hôm nay following two conditions are met:

- Has been declared by a court as declared incapacitated.

- Possesses no assets, including inherited assets, to pay vtv2 trực tiếp bóng đá hôm nay outstanding tax.

Shall an individual declared incapacitated be entitled to vtv2 trực tiếp bóng đá hôm nay outstanding tax cancellation in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Who has vtv2 trực tiếp bóng đá hôm nay authority to cancel outstanding tax for individuals declared incapacitated in Vietnam?

Pursuant to Clause 1, Article 87 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay authority to cancel outstanding tax, late payment interest, and fines is stipulated as follows:

Authority to Cancel outstanding tax, Late Payment Interest, and Fines

1. vtv2 trực tiếp bóng đá hôm nay Chairperson of vtv2 trực tiếp bóng đá hôm nay Provincial People's Committee has vtv2 trực tiếp bóng đá hôm nay authority to cancel outstanding taxs, late payment interests, and fines for vtv2 trực tiếp bóng đá hôm nay following cases:

a) Cases stated in Clause 1 and Clause 2, Article 85 of this Law;

b) Households, business households, business individuals, and individuals stipulated in Clause 3, Article 85 of this Law;

c) Enterprises and cooperatives falling under vtv2 trực tiếp bóng đá hôm nay cases in Clause 3, Article 85 of this Law with outstanding taxs, late payments, and fines under 5,000,000,000 VND.

2. vtv2 trực tiếp bóng đá hôm nay Director General of vtv2 trực tiếp bóng đá hôm nay General Department of Taxation and vtv2 trực tiếp bóng đá hôm nay Director General of vtv2 trực tiếp bóng đá hôm nay General Department of Customs have vtv2 trực tiếp bóng đá hôm nay authority to cancel debts for enterprises and cooperatives falling under vtv2 trực tiếp bóng đá hôm nay cases in Clause 3, Article 85 of this Law with outstanding taxs, late payments, and fines from 5,000,000,000 VND to under 10,000,000,000 VND.

3. vtv2 trực tiếp bóng đá hôm nay Minister of Finance has vtv2 trực tiếp bóng đá hôm nay authority to cancel debts for enterprises and cooperatives falling under vtv2 trực tiếp bóng đá hôm nay cases in Clause 3, Article 85 of this Law with outstanding taxs, late payments, and fines from 10,000,000,000 VND to under 15,000,000,000 VND.

4. vtv2 trực tiếp bóng đá hôm nay Prime Minister of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam makes decisions on debt cancellations for enterprises and cooperatives falling under vtv2 trực tiếp bóng đá hôm nay cases in Clause 3, Article 85 of this Law with outstanding taxs, late payments, and fines of 15,000,000,000 VND or more.

5. vtv2 trực tiếp bóng đá hôm nay Chairperson of vtv2 trực tiếp bóng đá hôm nay Provincial People's Committee reports on vtv2 trực tiếp bóng đá hôm nay status and results of outstanding tax cancellations, late payments, and fines to vtv2 trực tiếp bóng đá hôm nay People's Council at vtv2 trực tiếp bóng đá hôm nay same level in vtv2 trực tiếp bóng đá hôm nay first session of vtv2 trực tiếp bóng đá hôm nay year. vtv2 trực tiếp bóng đá hôm nay Minister of Finance compiles vtv2 trực tiếp bóng đá hôm nay situation of outstanding tax cancellations, late payments, and fines for vtv2 trực tiếp bóng đá hôm nay Government of Vietnam to report to vtv2 trực tiếp bóng đá hôm nay National Assembly when settling vtv2 trực tiếp bóng đá hôm nay state budget.

Thus, vtv2 trực tiếp bóng đá hôm nay authority to cancel outstanding tax for an individual declared incapacitated falls under vtv2 trực tiếp bóng đá hôm nay jurisdiction of vtv2 trực tiếp bóng đá hôm nay Chairperson of vtv2 trực tiếp bóng đá hôm nay Provincial People's Committee.

Vietnam: What does vtv2 trực tiếp bóng đá hôm nay dossier for canceling outstanding tax for individuals declared incapacitated include?

According to Article 16 ofCircular 06/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay dossier for canceling outstanding tax for individuals declared incapacitated includes:

- 01 original Official Dispatch requesting outstanding tax cancellation, late payment interest, and fines from vtv2 trực tiếp bóng đá hôm nay Customs Department or vtv2 trực tiếp bóng đá hôm nay Customs Sub-department (where vtv2 trực tiếp bóng đá hôm nay Customs Department does not have its headquarters) where vtv2 trực tiếp bóng đá hôm nay taxpayer owes taxes, according to Form No. 16/TXNK Appendix I issued together withCircular 06/2021/TT-BTC.

- 01 certified copy from vtv2 trực tiếp bóng đá hôm nay outstanding tax cancellation requesting authority of vtv2 trực tiếp bóng đá hôm nay court's decision declaring vtv2 trực tiếp bóng đá hôm nay individual declared incapacitated or documents from a competent state agency proving vtv2 trực tiếp bóng đá hôm nay individual is declared incapacitated.

What are procedures forresolving vtv2 trực tiếp bóng đá hôm nay dossier for canceling outstanding tax for individuals declared incapacitated in Vietnam?

According to point a, clause 1, Article 65 ofCircular 80/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay procedure for resolving vtv2 trực tiếp bóng đá hôm nay dossier for canceling outstanding tax for individuals declared incapacitated is as follows:

- For dossiers prepared and submitted by vtv2 trực tiếp bóng đá hôm nay Tax Sub-department, vtv2 trực tiếp bóng đá hôm nay Tax Department evaluates vtv2 trực tiếp bóng đá hôm nay dossier:

+ If not eligible for debt cancellation, vtv2 trực tiếp bóng đá hôm nay Tax Department notifies vtv2 trực tiếp bóng đá hôm nay Tax Sub-department using Form No. 02/XOANO issued together with Appendix 1 ofCircular 80/2021/TT-BTC.

+ If eligible for debt cancellation but vtv2 trực tiếp bóng đá hôm nay dossier is incomplete, vtv2 trực tiếp bóng đá hôm nay Tax Department informs vtv2 trực tiếp bóng đá hôm nay Tax Sub-department to supplement vtv2 trực tiếp bóng đá hôm nay dossier using Form No. 03/XOANO issued together with Appendix 1 ofCircular 80/2021/TT-BTC.

+ If eligible for debt cancellation and vtv2 trực tiếp bóng đá hôm nay dossier is complete, vtv2 trực tiếp bóng đá hôm nay Tax Department prepares a proposal, drafts a decision to cancel vtv2 trực tiếp bóng đá hôm nay debt using Form No. 04/XOANO issued together with Appendix 1 ofCircular 80/2021/TT-BTC, along with vtv2 trực tiếp bóng đá hôm nay dossier to be sent to vtv2 trực tiếp bóng đá hôm nay Provincial People's Committee for consideration and decision.

- For dossiers prepared by vtv2 trực tiếp bóng đá hôm nay Tax Department:

+ If eligible for debt cancellation and vtv2 trực tiếp bóng đá hôm nay dossier is complete, vtv2 trực tiếp bóng đá hôm nay Tax Department prepares a proposal, drafts a decision to cancel vtv2 trực tiếp bóng đá hôm nay debt according to Form No. 04/XOANO issued with Appendix 1 ofCircular 80/2021/TT-BTC, along with vtv2 trực tiếp bóng đá hôm nay dossier to be sent to vtv2 trực tiếp bóng đá hôm nay Provincial People's Committee for consideration and decision.