Shalll outstanding tax of enterprises be cancelled upon bankrupcy in Vietnam? Who has bóng đá hôm nay trực tiếp authority to cancel outstanding tax?
Shallloutstanding tax of enterprisesbe cancelled upon bankrupcy in Vietnam?
According to Clause 1, Article 85 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, bóng đá hôm nay trực tiếp cases eligible for cancellation of outstanding tax are stipulated as follows:
Cases Eligible for outstanding tax, late payment interest, Penalty cancellation
- Businesses or cooperatives declared bankrupt and have made payments in accordance with bankruptcy law but have no remaining assets to pay bóng đá hôm nay trực tiếp tax, late payment interest, or penalties.
- Individuals who have died or have been declared dead, lost civil act capacity by bóng đá hôm nay trực tiếp court, and have no assets, including inherited assets, to pay bóng đá hôm nay trực tiếp outstanding tax, late payment interest, or penalties.
- outstanding taxs, late payment interest, and penalties of taxpayers not falling under bóng đá hôm nay trực tiếp cases stipulated in Clause 1 and Clause 2 of this Article, where bóng đá hôm nay trực tiếp tax administration authority has applied enforcement measures as per Point g, Clause 1, Article 125 of this Law, and these debts have exceeded 10 years from bóng đá hôm nay trực tiếp due date without bóng đá hôm nay trực tiếp ability to be recovered.
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Based on bóng đá hôm nay trực tiếp above regulations, it can be seen that a business declared bankrupt that has made payments in accordance with bóng đá hôm nay trực tiếp bankruptcy law and has no remaining assets to settle outstanding taxs is eligible for cancellation of outstanding tax.
Shalll outstanding tax of enterprises be cancelled upon bankrupcy in Vietnam? Who has bóng đá hôm nay trực tiếp authority to cancel outstanding tax? (Image from bóng đá hôm nay trực tiếp Internet)
What documents are required for application forcancellation of outstanding taxin Vietnam?
According to Point a, Clause 2, Article 65 ofCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp required documents for cancellation of outstanding tax are stipulated as follows:
Documents for outstanding tax, Late Payment Interest, Penalty cancellation
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- Documents for outstanding tax, Late Payment Interest, Penalty cancellation
a) For businesses or cooperatives declared bankrupt as stipulated in Clause 1, Article 85 of bóng đá hôm nay trực tiếp Law on Tax Administration, bóng đá hôm nay trực tiếp documents include:
a.1) A request letter according to Form No. 01/XOANO enclosed in Appendix I of this Circular;
a.2) Bankruptcy declaration decision for businesses or cooperatives (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
a.3) Asset distribution documents by bóng đá hôm nay trực tiếp executor showing outstanding taxs that can or cannot be recovered (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
a.4) Decision to suspend execution of bóng đá hôm nay trực tiếp bankruptcy declaration decision by bóng đá hôm nay trực tiếp civil judgment enforcement agency (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
a.5) Notice of outstanding tax at bóng đá hôm nay trực tiếp time of bóng đá hôm nay trực tiếp cancellation request (original or copy certified by bóng đá hôm nay trực tiếp tax authority).
b) For individuals who have died or have been declared dead or lost civil act capacity as stipulated in Clause 2, Article 85 of bóng đá hôm nay trực tiếp Law on Tax Administration, bóng đá hôm nay trực tiếp documents are prepared as follows:
b.1) In bóng đá hôm nay trực tiếp case of individuals who have died or been declared dead by bóng đá hôm nay trực tiếp court:
b.1.1) A request letter according to Form No. 01/XOANO enclosed in Appendix I of this Circular;
b.1.2) Death certificate, or Death announcement, or bóng đá hôm nay trực tiếp court decision declaring a person dead, or documentation replacing bóng đá hôm nay trực tiếp Death announcement as per regulations regarding civil status registration and management (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
b.1.3) A document certified by bóng đá hôm nay trực tiếp commune people's committee of bóng đá hôm nay trực tiếp last residence of bóng đá hôm nay trực tiếp deceased individual confirming bóng đá hôm nay trực tiếp deceased has no assets, including inherited assets (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
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Thus, bóng đá hôm nay trực tiếp documents required for a bankrupt business's cancellation of outstanding tax application include bóng đá hôm nay trực tiếp following:
- A request letter according to Form No. 01/XOANO enclosed in Appendix I ofCircular 80/2021/TT-BTC;
- Bankruptcy declaration decision for businesses or cooperatives (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
- Asset distribution documents by bóng đá hôm nay trực tiếp executor showing outstanding taxs that can or cannot be recovered (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
- Decision to suspend execution of bóng đá hôm nay trực tiếp bankruptcy declaration decision by bóng đá hôm nay trực tiếp civil judgment enforcement agency (original or copy certified by bóng đá hôm nay trực tiếp tax authority);
- Notice of outstanding tax at bóng đá hôm nay trực tiếp time of bóng đá hôm nay trực tiếp cancellation request (original or copy certified by bóng đá hôm nay trực tiếp tax authority).
Who has bóng đá hôm nay trực tiếp authority to cancel outstanding tax upon bankrupcy in Vietnam?
According to Clause 1, Article 87 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, bóng đá hôm nay trực tiếp authority to authorize cancellation of outstanding tax is stipulated as follows:
Authority to Authorize outstanding tax, Late Payment Interest, penalty cancellation
- bóng đá hôm nay trực tiếp Chairman of bóng đá hôm nay trực tiếp Provincial People's Committee decides on bóng đá hôm nay trực tiếp outstanding tax, late payment interest, penalty cancellation for bóng đá hôm nay trực tiếp following cases:
a) Cases stipulated in Clause 1 and Clause 2 of this Article;
b) Households, business households, business individuals, individuals stipulated in Clause 3 of this Article;
c) Businesses, cooperatives in cases stipulated in Clause 3 of this Article with outstanding tax, late payment interest, penalty less than 5,000,000,000 VND.
- bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp General Department of Taxation, bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp General Department of Customs decides on cancellation for businesses, cooperatives in cases stipulated in Clause 3 of this Article with outstanding tax, late payment interest, penalty from 5,000,000,000 VND to less than 10,000,000,000 VND.
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According to bóng đá hôm nay trực tiếp above stipulations, bóng đá hôm nay trực tiếp Chairman of bóng đá hôm nay trực tiếp Provincial People's Committee has bóng đá hôm nay trực tiếp authority to authorize cancellation of outstanding tax for businesses declared bankrupt.
