How is the procedure to process the application for installment payment of tax debt in Vietnam?

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• In Vietnam, what is the order of processing the application for installment payment of tax debt?
• In Vietnam, how is the application for installment payment of tax debt made? 

In Vietnam, what is the order of processing the application for installment payment of tax debt?

Pursuant to Clause 1, Article 66 of Circular 80/2021/TT-BTC stipulating the order of settlement of dossiers of tax arrears payment as follows:

1. Procedure for settlement of arrears tax payment dossiers

- Taxpayers shall compile dossiers of request for installment payment of tax arrears as prescribed in Clause 2 of this Article and send them to the tax authorities directly managing them.

- In case the application for installment payment of tax debt is incomplete as prescribed, within 03 working days from the date of receipt of the dossier, the tax authority must notify in writing using form No. 01/TB- BSTT-NNT promulgated together with Decree No. 126/2020/ND-CP requests taxpayers to explain or supplement dossiers.

If the application file for gradual payment of tax debt is fully paid, within 10 working days from the date of receipt of the dossier, the tax authority shall issue:

+ Notice of disapproval of the installment payment of tax arrears, made according to form No. 03/NDAN issued together with Appendix I of this Circular, in case the guarantee letter shows signs of being illegal, and the tax authority has a document made according to form No. 05/NDAN attached to Appendix I of this Circular to the guarantor for verification and the guarantor to send the verification results to the tax authority within the time limit prescribed by law;

+ Decision on approval of installment payment of tax arrears, made according to form No. 04/NDAN issued together with Appendix I of this Circular, for cases subject to installment payment of tax arrears.

In Vietnam, how is the application for installment payment of tax debt made? 

Pursuant to Clause 2, Article above, the application for installment payment of tax debt is as follows:

2. Dossier for installment payment of tax arrears

- A written request made according to form No. 01/NDAN issued in Appendix I to this Circular;

- The letter of guarantee must comply with the provisions of the law on guarantee and must contain a commitment that the guarantor will pay on behalf of the taxpayer in case the taxpayer fails to comply with the payment deadline. gradually owed tax;

- Decision on enforcement of administrative decisions on tax administration (if any).

Best regards!