What is đá bóng trực tiếp application for writing off tax debt, late payment interest, and fines in Vietnam?

What arecases of deferral of tax debts, late payment interest, and fines in Vietnam?

According to Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp cases eligible for deferral of tax debts, late payment interest, and fines include:

- Enterprises and cooperatives declared bankrupt that have made payments as prescribed by đá bóng trực tiếp law on bankruptcy but have no remaining assets to pay tax debts, late payment interest, and fines.

- Individuals who have died or have been declared dead, lost civil act capacity by đá bóng trực tiếp Court and have no assets, including inherited assets, to pay đá bóng trực tiếp outstanding tax debts, late payment interest, and fines.

- Tax debts, late payment interest, and fines of taxpayers who are not covered under Clauses 1 and 2, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019, but đá bóng trực tiếp tax administration agency has applied enforcement measures as prescribed in point g, clause 1, Article 125 of đá bóng trực tiếpLaw on Tax Administration 2019, and these debts have exceeded 10 years from đá bóng trực tiếp due date without đá bóng trực tiếp ability to recover.

Taxpayers who are individuals, business individuals, household business owners, household owners, owners of private enterprises, and single-member limited liability companies that have their tax debts, late payment interest, and fines written off as prescribed in this clause, must repay đá bóng trực tiếp tax debts, late payment interest, and fines to đá bóng trực tiếp State before resuming production, business activities, or establishing new production or business facilities.

- Tax debts, late payment interest, and fines for cases affected by natural disasters, catastrophes, widespread diseases that have been considered for late payment interest exemption as prescribed in clause 8, Article 59 of đá bóng trực tiếpLaw on Tax Administration 2019and have been granted tax deferral according to point a, clause 1, Article 62 of đá bóng trực tiếpLaw on Tax Administration 2019but still suffer losses, cannot recover their production, business activities, and cannot pay tax debts, late payment interest, and fines.

- đá bóng trực tiếp Government of Vietnam shall provide regulations on đá bóng trực tiếp coordination between tax administration agencies, business registration agencies, and local governments to ensure that đá bóng trực tiếp written-off tax debts, late payment interest, and fines are repaid into đá bóng trực tiếp State budget as prescribed in clause 3, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019before issuing business registration certificates or business registration certificates; provide detailed regulations on clause 4, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019.

What are cases of deferral of tax debts, late payment interest, and fines in Vietnam?​ (Image from đá bóng trực tiếp Internet)

Who has đá bóng trực tiếp authority to write off tax debts, late payment interest, and fines in vietnam?

According to Article 87 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp authority to write off tax debts, late payment interest, and fines is stipulated as follows:

- đá bóng trực tiếp Chairman of đá bóng trực tiếp Provincial People's Committee decides to write off tax debts, late payment interest, and fines for đá bóng trực tiếp following cases:

+ Cases specified in Clauses 1 and 2, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019;

+ Households, business households, business individuals, and individuals specified in Clause 3, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019;

+ Enterprises and cooperatives in đá bóng trực tiếp cases specified in Clause 3, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019with tax debts, late payment interest, and fines under 5,000,000,000 VND.

- đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Taxation, đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Customs decide to write off debts for enterprises and cooperatives in đá bóng trực tiếp cases specified in Clause 3, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019with tax debts, late payment interest, and fines from 5,000,000,000 VND to under 10,000,000,000 VND.

- đá bóng trực tiếp Minister of Finance decides to write off debts for enterprises and cooperatives in đá bóng trực tiếp cases specified in Clause 3, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019with tax debts, late payment interest, and fines from 10,000,000,000 VND to under 15,000,000,000 VND.

- đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam decides to write off debts for enterprises and cooperatives in đá bóng trực tiếp cases specified in Clause 3, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019with tax debts, late payment interest, and fines from 15,000,000,000 VND or more.

- đá bóng trực tiếp Chairman of đá bóng trực tiếp Provincial People's Committee reports đá bóng trực tiếp situation and results of writing off tax debts, late payment interest, and fines to đá bóng trực tiếp People's Council of đá bóng trực tiếp same level at đá bóng trực tiếp beginning of đá bóng trực tiếp year. đá bóng trực tiếp Minister of Finance consolidates đá bóng trực tiếp situation of writing off tax debts, late payment interest, and fines to report to đá bóng trực tiếp Government of Vietnam, which then reports to đá bóng trực tiếp National Assembly when finalizing đá bóng trực tiếp State budget.

What is đá bóng trực tiếp application for writing off tax debt, late payment interest, and fines in Vietnam?

According to đá bóng trực tiếp guidance in Article 16 ofCircular 06/2021/TT-BTC, đá bóng trực tiếp application for writing off tax debt, late payment interest, and fines in Vietnam includes:

(1) Official Dispatch proposing đá bóng trực tiếp write-off of tax debts, late payment interest, and fines:

- Official Dispatch proposing đá bóng trực tiếp write-off of tax debts, late payment interest, and fines from đá bóng trực tiếp Customs Department where đá bóng trực tiếp taxpayer owes tax debts, late payment interest, and fines (for đá bóng trực tiếp cases where đá bóng trực tiếp authority to write off debts belongs to đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Customs, đá bóng trực tiếp Minister of Finance, đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam) according to Form No. 16/TXNK Appendix 1 issued together withCircular 06/2021/TT-BTC: 01 original copy;

- Official Dispatch proposing đá bóng trực tiếp write-off of tax debts, late payment interest, and fines from đá bóng trực tiếp Customs Department or đá bóng trực tiếp Customs Branch (in provinces where đá bóng trực tiếp Customs Department does not have its headquarters) where đá bóng trực tiếp taxpayer owes tax debts, late payment interest, and fines (for đá bóng trực tiếp cases where đá bóng trực tiếp authority to write off debts belongs to đá bóng trực tiếp Chairman of đá bóng trực tiếp Provincial People's Committee) according to Form No. 16/TXNK Appendix 1 issued together withCircular 06/2021/TT-BTC: 01 original copy.

(2) Corresponding to đá bóng trực tiếp cases eligible for writing off tax debts, late payment interest, and fines specified in Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp dossier for writing off includes đá bóng trực tiếp following documents:

- Decision of đá bóng trực tiếp competent state agency declaring đá bóng trực tiếp bankruptcy of đá bóng trực tiếp enterprise in đá bóng trực tiếp cases specified in Clause 1, Article 85 of đá bóng trực tiếpLaw on Tax Administration 2019: 01 photocopy with đá bóng trực tiếp confirmation seal of đá bóng trực tiếp tax debt cancellation proposing agency;

- Death certificate, death notice or Court decision declaring a person missing; Court decision declaring a person to have lost civil act capacity or documents from competent state agencies proving that a person is dead, missing, or has lost capacity.