Pursuant to the Resolution, in order to eliminate debts owed on penalties and interest for late payment accrued by July 1, 2020, taxpayers must meet the following requirements, including:
- If taxpayers are dead or declared dead, missing or incapable of performing civil acts by the Court, death certificates or death notice or the Court's judgement stating that a taxpayer is dead, missing or incapable of performing civil acts must be provided.
(Death notice may be replaced by other alternative documents as prescribed by law).
- If taxpayers are implementing business closure procedures, business dissolution decision or notice received from business registration authority regarding implementation of business closure procedures on the national information system for enterprise registration must be provided.
- If taxpayers file their application or are required to initiate bankruptcy procedures upon the written request from interested persons, the request for initiation of bankruptcy procedures and the Court's notification of acceptance of such request must be provided.
For more details, please read the Resolution No. 94/2019/QH14 (entering into force on July 1, 2020 and to be implemented within 3 years from its effective date).
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
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