What are cases of cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay in Vietnam?

What are cases of cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay in Vietnam?

According to Article 85 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, provisions on cases eligible for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay, late payment interest, and fines are as follows:

Cases eligible for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay, late payment interest, and fines

1. Enterprises and cooperatives declared bankrupt, having fulfilled payments as per bankruptcy law regulations and possessing no remaining assets to pay vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines.

2. Individuals who have died or been declared dead by a court, or declared as having lost civil act capacity and do not have assets, including inherited assets, to pay outstanding vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines.

3. vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines owed by taxpayers not falling under the cases stipulated in clauses 1 and 2 of this Article where the vtv5 trực tiếp bóng đá hôm nay authority has applied enforcement measures as provided in point g, clause 1, Article 125 of this Law, and these vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines have exceeded 10 years from the vtv5 trực tiếp bóng đá hôm nay payment due date with no possibility of recovery.

Individual taxpayers, business individuals, household owners, business household owners, private business owners, and single-member limited liability companies which have had their vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines relieved according to this clause must repay the relieved amounts to the State before returning to production, business, or establishing a new production, business facility.

4. vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, fines concerning cases affected by natural disasters, calamities, or epidemics of wide scope have been considered for exemption of late payment interest under the stipulations in clause 8, Article 59 of this Law and have been granted vtv5 trực tiếp bóng đá hôm nay payment extensions as regulated in point a, clause 1, Article 62 of this Law, but still suffer damage and cannot recover business operations nor have the capacity to pay vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines.

5. The Government of Vietnam coordinates between vtv5 trực tiếp bóng đá hôm nay administration authorities, the business registration authority, and local governments to ensure that vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and relieved fines are returned to the state budget as stipulated in clause 3 of this Article before issuing a business registration certificate, enterprise registration certificate; detailing provisions in clause 4 of this Article.

Thus, enterprises can be relieved of vtv5 trực tiếp bóng đá hôm nay debts in the following cases:

- Enterprises declared bankrupt, having fulfilled payments as per bankruptcy law regulations, and possessing no remaining assets to pay vtv5 trực tiếp bóng đá hôm nay debts.

- vtv5 trực tiếp bóng đá hôm nay debts of enterprises not falling under clause 1, Article 85 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, where the vtv5 trực tiếp bóng đá hôm nay authority has applied enforcement measures such as revoking business registration certificates, investment registration certificates, establishment and operation licenses, practice licenses, and these vtv5 trực tiếp bóng đá hôm nay debts have exceeded 10 years from the vtv5 trực tiếp bóng đá hôm nay payment due date with no possibility of recovery.

- Enterprises affected by natural disasters, calamities, or epidemics of wide scope, considered for exemption from late payment interest and granted vtv5 trực tiếp bóng đá hôm nay payment extensions, still suffer damage, cannot recover business operations, and lack the capacity to pay vtv5 trực tiếp bóng đá hôm nay debts.

What are cases of cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay in Vietnam?(Image from Internet)

Application for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay for enterprises

Pursuant to clause 2, Article 86 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, the dossier for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay for enterprises includes:

- A written request for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay from the vtv5 trực tiếp bóng đá hôm nay administration authority directly managing the taxpayer eligible for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay;

- Bankruptcy declaration decision for the case of enterprises declared bankrupt;

- Documents related to the request for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay.

Which authority shall canceloutstanding vtv5 trực tiếp bóng đá hôm nay for enterprises in Vietnam?

According to Article 87 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, provisions on the authority for the cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay, late payment interest, and fines are as follows:

Authority for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay, late payment interest, and fines

1. The Chairman of the Provincial People's Committee decides on the cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay, late payment interest, and fines in the following cases:

a) Cases stipulated in clauses 1 and 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 the case stipulated in clause 3, Article 85 of this Law with vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines under VND 5,000,000,000.

2. The General Director of the General Department of Taxation or the General Director of the General Department of Vietnam Customs decides on the relief for enterprises and cooperatives falling under the case stipulated in clause 3, Article 85 of this Law with vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines from VND 5,000,000,000 to under VND 10,000,000,000.

3. The Minister of Finance decides on the relief for enterprises and cooperatives falling under the case stipulated in clause 3, Article 85 of this Law with vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines from VND 10,000,000,000 to under VND 15,000,000,000.

4. The Prime Minister of the Government of Vietnam decides on the relief for enterprises and cooperatives falling under the case stipulated in clause 3, Article 85 of this Law with vtv5 trực tiếp bóng đá hôm nay debts, late payment interest, and fines from VND 15,000,000,000 or more.

5. The Chairman of the Provincial People's Committee reports the situation and results of vtv5 trực tiếp bóng đá hôm nay debt, late payment interest, and fine relief to the People's Council at the same level at the beginning of the year session. The Minister of Finance consolidates the situation on debt relief to report to the Government of Vietnam for the National Assembly when approving the state budget balance.

Thus, the authority for cancellation of outstanding vtv5 trực tiếp bóng đá hôm nay for enterprises belongs to:

- The Prime Minister of the Government of Vietnam.

- The Minister of Finance.

- The General Director of the General Department of Vietnam Customs.

- The General Director of the General Department of Taxation.

- The Chairman of the Provincial People's Committee.