THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
69/2020/TT-BTC
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Hanoi, July
15, 2020
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CIRCULAR
ON APPLICATIONS AND PROCEDURES FOR DEBT SETTLEMENT IN
ACCORDANCE WITH RESOLUTION NO. 94/2019/QH14 DATED NOVEMBER 26, 2019 OF THE
NATIONAL ASSEMBLY
Pursuant to the Law on Tax Administration;
Pursuant to the Resolution No. 94/2019/QH14
dated November 26, 2019 of the National Assembly on charging off tax debt and
writing off late payment fines and interest for insolvent taxpayers;
Pursuant to Government's Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of General
Department of Taxation;
The Minister of Finance promulgates a
Circular on applications and procedures for debt settlement in accordance with
Resolution No. 94/2019/QH14 of the National Assembly as follows:
Chapter I
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Article 1. Scope
This Circular sets forth applications and
procedures for tax debt charge-off, late payment fine and interest write-off
(hereinafter referred to as “debt settlement”) for insolvent taxpayers who have
outstanding debts before July 1, 2020 under Resolution No. 94/2019/QH14.
Article 2. Regulated
entities
1. Taxpayers eligible for
debt settlement prescribed in Article 4 of the Resolution No. 94/2019/QH14.
2. Tax authorities, tax
officials and persons who have the power to settle debts.
3. Regulatory agencies,
other relevant organizations and individuals.
Article 3. Interpretation of
terms
1. Taxation includes: kinds
of taxes in accordance with regulations of law on taxation; other amounts
receivable of government revenues collected by tax authorities as per the law
(exclusive of lump-sum paid land levies, land rents, and water surface rents).
2. Late payment fines and
interests consist of: late payment fines and interests of taxation prescribed
in clause 1 hereof.
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Chapter II
APPLICATIONS FOR TAX
DEBT RELIEF AND CANCELLATION OF LATE PAYMENT FINES AND INTERESTS
Article 4. Applications of
dead taxpayer prescribed in clause 1 Article 4 of the Resolution No.
94/2019/QH14
1. Application for tax debt
charge-off
a) A death certificate or death notice or any
equivalent document as per the law on civil status affairs or a document
certifying that the taxpayer was dead of the People’s Committee of commune,
ward, commune-level town (hereinafter referred to as commune) where the
taxpayer died (original or certified true copy);
b) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the tax authority where the taxpayer has the tax debt (hereinafter referred
to as collecting tax authority) using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
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Article 5. Applications of
taxpayer declared dead prescribed in clause 1 Article 4 of the Resolution No.
94/2019/QH14
1. Application for tax debt
charge-off
a) A legally effective decision of court on
declaration of dead person or a judgment of court which declares that the
taxpayer is dead (original or certified true copy);
b) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
c) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 6. Applications of
taxpayer declared missing prescribed in clause 1 Article 4 of the Resolution
No. 94/2019/QH14
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a) A legally effective decision of court on
declaration of missing person (original or certified true copy);
b) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
c) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 7. Applications of
taxpayer declared legally incapacitated prescribed in clause 1 Article 4 of the
Resolution No. 94/2019/QH14
1. Application for tax debt
charge-off
a) A legally effective decision of court on
declaration of legally incapacitated person (original or certified true copy);
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2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
c) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 8. Applications of
dissolved taxpayer prescribed in clause 2 Article 4 of the Resolution No.
94/2019/QH14
1. Application for tax debt
charge-off
a) A document stating name and taxpaper
identification number of the taxpayer, the time of posting information about
the taxpayer's dissolution procedure on the national enterprise registration
information system; or notification of tax authorities about taxpayer's
shutdown and undergoing procedures for TIN deactivation; or a document of the
business registration agency, the agency competent to grant the establishment
and operation license, or the agency competent to grant a practice license
regarding the taxpayer's dissolution procedure (the original or a copy signed
and sealed by the tax authority);
b) A decision on dissolution or the taxpayer's
announcement of dissolution (if any);
c) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
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a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
c) A document of the People's Committee of the
commune where the taxpayer registers the business address certifying that the
taxpayer ceases to do business at the registered address using the form No.
01/VBXN hereto;
If the taxpayer is a branch, affiliated entity,
representative office, or place of business, the application also requires a document
of the People's Committee of the commune where the taxpayer's headquarters
registers the business address certifying that the headquarters ceases to do
business at the registered address or a decision on debt write-off of the
headquarters.
d) The taxpayer's debt settlement plan at the
time the enterprise dissolution decision is issued (if any);
dd) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 9. Applications of
bankrupt taxpayer prescribed in clause 3 Article 4 of the Resolution No.
94/2019/QH14
1. Application for tax debt
charge-off
a) A competent court's notice of the acceptance
of the petition to initiate bankruptcy proceedings or the decision to initiate
bankruptcy proceedings or the court's decision to declare bankruptcy but the
taxpayer’s debt has not yet been written off in accordance with the Law on Tax
Administration (original or certified copy);
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c) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
c) A document of the People's Committee of the
commune where the taxpayer registers the business address certifying that the
taxpayer ceases to do business at the registered address unless the taxper
receives a declaration of bankruptcy from the court;
d) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 10. Applications of
taxpayer ceasing to do business prescribed in clause 4 Article 4 of the
Resolution No. 94/2019/QH14
1. Application for tax debt
charge-off
a)The record of the taxpayer's operation status
verification between the tax authority and the People's Committee of the
commune on the taxpayer's business cessation at the registered address or the
notice of taxpayer's inactivity at the registered address or the notice of
business establishment abandoning business address given by the tax authority
(original or copy which is signed and sealed by tax authority);
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2. Application for late payment
fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
c) A document of the People's Committee of the
commune where the taxpayer registers the business address certifying that the
taxpayer no longer does business at the registered address using the form No.
01/VBXN hereto;
If the taxpayer is a branch, affiliated entity,
representative office, or place of business, the application also requires a
document of the People's Committee of the commune where the taxpayer's
headquarters registers the business address certifying that the headquarters no
longer does business at the registered address or a decision on debt write-off
of the headquarters.
d) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 11. Applications of
the taxpayer whose certificate of business registration, certificate of
enterprise registration, certificate of cooperative registration, certificate
of registration for household business, license for establishment and operation
or practicing certificate has been proposed for revocation by tax authority as
prescribed in clause 5 Article 4 of the Resolution No. 94/2019/QH14
1. Application for tax debt
charge-off
a) A request of the tax authority request the
competent authority to revoke the taxpayer’s certificate of business
registration, certificate of enterprise registration, certificate of
cooperative registration, certificate of registration for household business,
license for establishment and operation or practicing certificate (original or
copy which is signed and sealed by tax authority);
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c) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof.
If the taxpayer is a branch, affiliated entity, representative office, or place
of business, the application also requires a document of the People's Committee
of the commune where the taxpayer's headquarters registers the business address
certifying that the headquarters no longer does business at the registered
address or a decision on debt write-off of the headquarters;
c) Coercion decision or document on coercive
measures to implement tax decision against taxpayer being corporate (original
or copy which is signed and sealed by tax authority);
dd) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 12. Applications of
the taxpayer whose certificate of business registration, certificate of
enterprise registration, certificate of cooperative registration, certificate
of registration for household business, license for establishment and operation
or practicing certificate has been revoked upon request of the tax authority as
prescribed in clause 5 Article 4 of the Resolution No. 94/2019/QH14
1. Application for tax debt
charge-off
a) A request of the tax authority request the
competent authority to revoke the taxpayer’s certificate of business
registration, certificate of enterprise registration, certificate of
cooperative registration, certificate of registration for household business,
license for establishment and operation or practicing certificate (original or
copy which is signed and sealed by tax authority);
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c) A notice of tax debt, fine and late payment
interest or confirmation of the amount of tax debt, fine and late payment
interest until June 30, 2020 of the tax authority.
2. Application for late
payment fine and interest write-off
a) An application form for debt write-off made
by the collecting tax authority using form No. 01/VBDN hereto;
b) Documentation prescribed in clause 1 hereof;
If the taxpayer is a branch, affiliated entity, representative office, or place
of business, the application also requires a document of the People's Committee
of the commune where the taxpayer's headquarters registers the business address
certifying that the headquarters no longer does business at the registered
address or a decision on debt write-off of the headquarters;
c) Coercion decision or document on coercive
measures to implement tax decision against taxpayer being corporate (original
or copy which is signed and sealed by tax authority);
d) A list of taxpayers eligible for debt
write-off using form No. 01/CK hereto.
Article 13. Application of
taxpayer suffering natural disaster, epidemic, fire or accident prescribed in
clause 6 Article 4 of the Resolution No. 94/2019/QH14
Application for late payment fine and interest
write-off:
1. An application form for
debt write-off sent by the taxpayer to the collecting tax authority using form
No. 02/VBDN-1 hereto.
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3. A confirmation stating
that the taxpayer suffers natural disaster, epidemic, fire or accident and date
and location made by one of the following entities: police of commune; People’s
Committee of commune; management board of industrial zone, export-processing
zone, or economic zone where natural disaster, epidemic, fire or accident
occurs; rescue organization; or the authority competent to declare epidemic
(original or certified true copy).
4. A report of physical
damage assessment made by the taxpayer or legal representative of taxpayer
(original or certified true copy).
5. A report on physical
damage value made by a competent authority, such as: independent audit
organization or valuation authority or insurer (original or certified true
copy).
6. A notice of tax debt,
fine and late payment interest or confirmation of the amount of tax debt, fine
and late payment interest of the tax authority at the occurrence time of
natural disaster, epidemic, fire or accident and at the time application is
submitted.
7. Indemnity claim accepted
by the insurer as per the law (original or certified true copy) (if any);
documentation on liability of debtor in the indemnity as per the law (original
or certified true copy) (if any).
8. Decisions on exemption
of late payment interest, decisions on tax deferral from the effective date of
the Law on Tax Administration No. 21/2012/QH13 to the date of request for debt
write-off (original or signed copy and seal) (if any).
Article 14. Application of
taxpayer providing goods/services which are directly covered by state budget
and such goods/services are not yet to be paid for as prescribed in clause 7
Article 4 of the Resolution No. 94/2019/QH14
Application for late payment fine and interest
write-off:
1. An application form for
debt write-off sent by the taxpayer to the collecting tax authority using form
No. 03/VBDN-1 hereto.
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3. The budget unit's written
certification that the taxpayer has not yet paid, made according to form No.
02/VBXN enclosed with this Circular or form No. 01/TCN enclosed with this
Circular. No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of
Finance.
If there is no written confirmation, there must
be a record of debt confirmation between the taxpayer and the budget unit from
time to time and relevant documents proving that the debt is to be covered by
the budget but the payment to the taxpayer has been delayed (original or
certified copy).
4. A business contract
signed with the budget unit; if the taxpayer is a sub-contractor, the contract
or contract addendum must clearly specify that the budget unit shall make a
direct payment but, in fact, the payment to the taxpayer has been delayed
(original or certified true copy).
5. A taking-over
certificate for the works or work items funded by state budget or invoice of
goods or services (original or certified true copy).
6. A notice of tax debt,
fine and late payment interest or confirmation of the amount of tax debt, fine
and late payment interest of the tax authority at the time of application for
debt write-off.
Chapter III
PROCEDURES FOR TAX DEBT
CHARGE-OFF AND LATE PAYMENT FINE AND INTEREST WRITE-OFF
Article 15. Procedures for
tax debt charge-off
1. Make and evaluate an
application, issue a decision on debt charge-off
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If the application is not duly complete, the tax
authority shall cooperate with relevant entities in providing additional
documentation;
b) The specialized or legal department shall
evaluate the application for debt charge-off forwarded by the debt settlement
department. The application shall be evaluate within 7 working days after
receiving the duly complete application;
c) After receiving the evaluation, within 10
working days, the debt settlement department shall send a final report to the
head of the collecting tax authority to consider issuing a decision on debt
charge-off;
d) Once the application is approved, the head of
collecting tax authority shall issue a decision on tax debt charge-off.
2. Make public and send
decision on debt charge-off
a) The debt settlement department shall input
decision on debt charge-off into the tax administration application within 5
working days after the decision on debt charge-off is issued;
b) No later than 5 working days since the date
of issue, Department of Taxation or Department of Customs, Department of
Post-Customs Clearance Inspection shall upload the decision on debt charge-off
on the websites of Department of Taxation, Department of Customs and General
Department of Customs;
c) The collecting tax authority shall send the
decision on debt charge-off immediately to the business registration authority
or competent authority which issued establishment and operation license or
practice certificate in the administrative division;
d) The tax accounting department or the debt settlement
department shall modify the late payment fines and interest on the tax
administration application (if any).
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1. A taxpayer eligible for debt write-off
prescribed in clause 6 and clause 7 Article 4 of the Resolution No.
94/2019/QH14 shall make a duly complete application for debt write-off and send
it to the collecting tax authoirity, in specific:
a) The taxpayer who suffers physical damage due
to natural disaster, epidemic, fire, accident and is eligible for debt
write-off as prescribed in clause 6 Article 4 of the Resolution No.
94/2019/QH14 shall make a duly complete application as prescribed in clauses 1,
3, 4, 5, 7 and 8 Article 13 hereof;
b) The taxpayer who provides goods/services
which are directly covered by state budget and such goods/services are not yet
to be paid for as prescribed in clause 7 Article 4 of the Resolution No.
94/2019/QH14 shall make a duly complete application as prescribed in clauses 1,
3, 4 and 5 Article 14 hereof.
2. Procedures for compiling
and processing applications for debt write-off at Sub-department of Taxation or
Sub-department of Customs
a) Regarding to a taxpayer eligible for debt
write-off prescribed in clause 6 and clause 7 Article 4 of the Resolution No.
94/2019/QH14, the application shall be sent to Sub-department of Taxation or
Sub-department of Customs where the taxpayer has the tax debt.
Sub-department of Taxation or Sub-department of
Customs shall designate a debt settlement department to examine the application
of the taxpayer.
If the taxpayer is ineligible for debt
write-off, within 15 working days after receiving a complete application,
Sub-department of Taxation or Sub-department of Customs shall notify the
taxpayer using the Form No. 01/XOANO hereto.
If the taxpayer is eligible for debt write-off
but the application is not duly complete as prescribed, within 10 working days
after receiving the application, Sub-department of Taxation or Sub-department
of Customs shall notify the taxpayer to provide additional documentation using
the Form No. 02/XOANO hereto.
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b) Regarding application made by Sub-department
of Taxation or Sub-department of Customs
Depending on every category of taxpayer eligible
for debt write-off prescribed in clauses 1, 2, 3, 4 and 5 Article 4 of the
Resolution No. 94/2019/QH14, Sub-department of Taxation or Sub-department of
Customs shall make a duly complete application as prescribed in clause 2
Articles 4, 5, 6, 7, 8, 9, 10, 11 and clause 2 Article 12 hereof.
If the application is not duly complete, the
debt settlement department affiliated to Sub-department of Taxation or
Sub-department of Customs shall report the head of Sub-department of Taxation
or Sub-department of Customs to cooperate with relevant entities in providing
additional documentation.
If the application is duly complete,
Sub-department of Taxation or Sub-department of Customs shall make public a
list of taxpayers eligible for debt write-off in 30 consecutive days at the
headquarters of the People's Committee of commune where the taxpayer registers
the business address and the headquarters of Sub-department of Taxation or
Sub-department of Customs for receiving feedbacks; and send a list of taxpayers
eligible for debt write-off together with the application form for debt
write-off using Form No. 01/VBDN hereto and relevant documentation to
Department of Taxation or Department of Customs.
3. Procedures for compiling
and processing applications for debt write-off at Department of Taxation or
Department of Inspectin Post-Customs Clearance
a) Regarding to a taxpayer eligible for debt
write-off prescribed in clause 6 and clause 7 Article 4 of the Resolution No.
94/2019/QH14, the application shall be sent to Department of Taxation or
Department of Post-Customs Clearance Inspection where the taxpayer has the tax
debt.
Department of Taxation or Department of
Post-Customs Clearance Inspection shall designate a debt settlement department
to examine the application of the taxpayer.
If the taxpayer is ineligible for debt
write-off, within 15 working days aftere receiving a complete application,
Department of Taxation or Department of Post-Customs Clearance Inspection shall
notify the taxpayer using the Form No. 01/XOANO hereto.
If the taxpayer is eligible for debt write-off
but the application is not duly complete as prescribed, within 10 working days
after receiving the application, Department of Taxation or Department of
Post-Customs Clearance Inspection shall notify the taxpayer using the Form No.
02/XOANO hereto.
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The specialized or legal department shall
evaluate the application for debt charge-off forwarded by the debt settlement
department. The application shall be evaluate within 7 working days after
receiving the duly complete application.
After receiving the evaluation, within 15
working days, the debt settlement department shall send a final report to the
Director of Department of Taxation or Department of Customs or Department of
Post-Customs Clearance Inspection for approval, and also send it to the
People’s Committee of province where the taxpayer has the tax debt for issuing
a decision on debt write-off in case of debt write-off falling under competence
of the President of People’s Committee of province; or send it to General
Department of Taxation or General Department of Customs in case of debt
write-off falling under competence of the Director of General Department of
Taxation or the Director of General Department of Customs, the Minister of
Finance, or the Prime Minister.
b) Regarding an application sent by
Sub-department of Taxation or Sub-department of Customs
Department of Taxation or Department of Customs
shall designate a debt settlement department to examine the application sent by
that Sub-department of Taxation or Sub-department of Customs.
If the taxpayer is ineligible for debt
write-off, within 15 working days aftere receiving a complete application,
Department of Taxation or Department of Customs shall notify Sub-department of
Taxation or Sub-department of Customs using the Form No. 01/XOANO hereto.
If the taxpayer is eligible for debt write-off
but the application is not duly complete as prescribed, within 10 working days
after receiving the application, Department of Taxation or Department of
Customs shall notify Sub-department of Taxation or Sub-department of Customs of
providing additional documentation using the Form No. 02/XOANO hereto.
If the taxpayer is eligible for debt write-off
as prescribed in Article 4 of the Resolution No. 94/2019/QH14 and the
application is duly complete as prescribed, within 15 working days after
receiving the application, Department of Taxation or Department of Customs
shall make a list of taxpayers eligible for debt write-off and make a request
for debt write-off using the Form No. 01/VBDN-2 or 02/VBDN-2 or 03/VBDN-2
hereto, draft of decision on debt write-off using Form No. 01/QDXN-1 or
01/QDXN-2 hereto in case of debt write-off falling under competence of the
President of People’s Committee of province, enclosing with relevant
documentation and send them to the specialized or legal department for further
evaluation.
The specialized or legal department shall
evaluate the application for debt charge-off forwarded by the debt settlement
department. The application shall be evaluate within 7 working days after
receiving the duly complete application.
After receiving the evaluation, within 15
working days, the debt settlement department shall send a final report to the
Director of Department of Taxation or Department of Customs for approval, and
also send it to the People’s Committee of province where the taxpayer has the
tax debt for issuing a decision on debt write-off in case of debt write-off
falling under competence of the President of People’s Committee of province; or
send it to General Department of Taxation or General Department of Customs in
case of debt write-off falling under competence of the Director of General
Department of Taxation or the Director of General Department of Customs, the
Minister of Finance, or the Prime Minister.
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Depending on every category of taxpayer eligible
for debt write-off prescribed in clauses 1, 2, 3, 4 and 5 Article 4 of the
Resolution No. 94/2019/QH14, Department of Taxation or Department of Customs,
Department of Post-Customs Clearance Inspection shall make a duly complete
application as prescribed in clause 2 Articles 4, 5, 6, 7, 8, 9, 10, 11 and
clause 2 Article 12 hereof.
If the application is not duly complete, the
debt settlement department affiliated to Department of Taxation or Department
of Customs, Department of Post-Customs Clearance Inspection shall report
Department of Taxation or Department of Customs, Department of Post-Customs
Clearance Inspection to cooperate with relevant entities in providing
additional documentation.
If the taxpayer is eligible for debt write-off
and the application is duly complete as prescribed, within 15 working days
after receiving the application, the debt settlement department affiliated to
Department of Taxation or Department of Customs, Department of Post-Customs
Clearance Inspection shall upload a list of taxpayers eligible for debt
write-off on the website of Department of Taxation or Department of Customs,
Department of Post-Customs Clearance Inspection; make a list of taxpayers
eligible for debt write-off and a request for debt write-off using the Form No.
01/VBDN hereto, draft of decision on debt write-off using Form No. 01/QDXN-1 or
Form No. 01/QDXN-2 hereto in case of debt write-off falling under competence of
the President of People’s Committee of province, enclosing with relevant
documentation and send them to the specialized or legal department for further
evaluation.
The specialized or legal department shall
evaluate the application for debt charge-off forwarded by the debt settlement
department. The application shall be evaluate within 7 working days after
receiving the duly complete application.
After receiving the evaluation, within 15
working days, the debt settlement department shall send a final report to the
Director of Department of Taxation or Department of Customs or Department of
Post-Customs Clearance Inspection for approval, and also send it to the
People’s Committee of province where the taxpayer has the tax debt for issuing
a decision on debt write-off in case of debt write-off falling under competence
of the President of People’s Committee of province; or send it to General
Department of Taxation or General Department of Customs in case of debt
write-off falling under competence of the Director of General Department of
Taxation or the Director of General Department of Customs, the Minister of
Finance, or the Prime Minister.
4. Procedures for compiling
and processing applications for debt write-off at General Department of
Taxation or General Department of Customs
a) General Department of Taxation or General
Department of Customs shall designate a debt settlement department to examine
the application sent by Department of Taxation or Department of Customs,
Department of Post-Customs Clearance Inspection.
If the taxpayer is ineligible for debt
write-off, within 15 working days aftere receiving a complete application,
General Department of Taxation or General Department of Customs shall notify
Department of Taxation or Department of Customs, Department of Post-Customs
Clearance Inspection using the Form No. 01/XOANO hereto.
If the taxpayer is eligible for debt write-off
but the application is not duly complete as prescribed, within 10 working days
after receiving the application, General Department of Taxation or General
Department of Customs shall notify Department of Taxation or Department of
Customs, Department of Post-Customs Clearance Inspection of providing
additional documentation using the Form No. 02/XOANO hereto.
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If the taxpayer is eligible for debt write-off,
has duly complete application, and has the amount of late payment fines and
interest proposed for write-off from 10 to fewer than 15 billion dong (subject
to decision of the Minister of Finance), the debt settlement department
affiliated to to General Department of Taxation or General Department of Customs
shall draft a decision on debt write-off using Form No. 01/QDXN-4 hereto, seek
consultation from the legal department affiliated to General Department of
Taxation, the Director of General Department of Customs, and then submit it to
the Director of General Department of Taxation, the Director of General
Department of Customs for approval, and then submit it to the Ministry of
Finance for issuance.
If the taxpayer is eligible for debt write-off,
has duly complete application, and has the amount of late payment fines and
interest proposed for write-off of 15 billion or higher 01/QDXN-5 billion dong
(subject to decision of the Prime Minister), the debt settlement department
affiliated to to General Department of Taxation or General Department of Customs
shall draft a decision on debt write-off using Form No. 01/QDXN-5 hereto, seek
consultation from the legal department affiliated to General Department of
Taxation, the Director of General Department of Customs, and then submit it to
the Director of General Department of Taxation, the Director of General
Department of Customs for approval, and then submit it to the Ministry of
Finance for forwarding it to the Prime Minister for issuance.
Article 17. Making public
and sending decision on late payment fines and interest write-off and modifying
written-off late payment fines and interest
1. No later than 5 working
days since the date of issuance, the tax authority shall make public the
decision on debt write-off on the website as follows:
a) If the debt write-off falls under competence
of the President of People’s Committee of province, the decision on debt
write-off shall be uploaded on the website of Department of Taxation or
Department of Customs, General Department of Customs;
b) If the debt write-off falls under competence
of the Director of General Department of Taxation, the Director of General
Department of Customs, the Minister of Finance, the Prime Minister, the
decision on debt write-off shall be uploaded on the website of General
Department of Taxation and Department of Taxation or General Department of
Customs and Department of Customs.
2. The tax authority where
the taxpayer owes the tax debt shall send the decision on debt charge-off
immediately to the business registration authority or competent authority which
issued establishment and operation license or practice certificate in the
administrative division and the tax authority of the branch, affiliated entity,
representative office, or place of business.
3. The debt settlement
department affiliated to the collecting tax authority shall input decision on
debt write-off into the tax administration application within 5 working days
after the decision on debt write-off is issued.
4. The tax accounting
department or the debt settlement department affiliated to the collecting tax
authority shall modify the late payment fine and interest on the tax
administration application (if any).
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APPLICATIONS AND
PROCEDURES FOR CANCELLATION OF TAX DEBT CHARGE-OFF AND CANCELLATION OF LATE
PAYMENT FINE AND INTEREST WRITE-OFF
Article 18. Cases of
cancellation of tax debt charge-off and cancellation of late payment fine and
interest write-off
1. The tax authority finds
that the procedures for charge-off or write-off of the debt which has been
charged off or written off was carried out against the Resolution No.
94/2019/QH14.
2. The taxpayer whose debt
has been charged off or written off resumes the business, except for entities
eligible for debt write-off prescribed in clauses 6 and 7 Article 4 of the
Resolution No. 94/2019/QH14.
3. The individual,
self-employed individual, or representative of household, the head of household
business, sole proprietor, the head of single-member limited liability company
owned by individual of the taxpayer whose debt has been charged off or written
off establishes a new enterprise or business entity, except for entities
eligible for debt write-off prescribed in clauses 6 and 7 Article 4 of the
Resolution No. 94/2019/QH14.
Article 19. Applications
for cancellation of tax debt charge-off or cancellation of late payment fine
and interest write-off
1. Regarding a taxpayer
whose debt charge-off or debt write-off is cancelled as prescribed in clause 1
Article 18 hereof
a) The issued decision on debt charge-off or debt
write-off;
b) A decision of the competent authority or tax
authority stating that the debt charge-off or write-off was carried out against
the law.
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a) The issued decision on debt charge-off or
debt write-off;
b) A notice of the business registration
authority or the authority which issued the establishment and operation license
or practice certificate; or a document certified by the local government that
the taxpayer whose debt has been charged off or written off resumes the
business.
3. Regarding a taxpayer
whose debt charge-off or debt write-off is cancelled as prescribed in clause 3
Article 18 hereof
a) The issued decision on debt charge-off or
debt write-off;
b) A notice of the business registration
authority or the authority which issued the establishment and operation license
or practice certificate; or copy of the business registration certificate,
business registration certificate, certificate of registration for
cooperatives, certificate of registration for household business, establishment
and operation license, practice certificate which proves the establishment of
the new enterprise or business entity of the individual, self-employed
individual, or representative of household, the head of household business,
sole proprietor, the head of single-member limited liability company owned by
individual of the taxpayer whose debt has been charged-off or written off.
Article 20. Procedures for
cancellation of tax debt charge-off and cancellation of late payment fine and
interest write-off
1. The debt settlement
department shall take charge and cooperate with relevant units in making a
complete application for cancellation of debt charge-off or write-off as
prescribed in Article 19 hereof.
a) In case of cancellation of debt charge-off
The debt settlement department affiliated to the
collecting tax authority shall make a request for cancellation of debt
charge-off, draft of decision on cancellation of debt charge-off using Form No.
01/QDHKN-1 or 01/QDHKN-2 hereto, and then submit them to the head of the
collecting tax authority, providing explanation for cancellation of debt
charge-off.
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b) In case of cancellation of debt write-off
The debt settlement department affiliated to the
collecting tax authority shall make a request for debt write-off and draft of
decision on cancellation of debt write-off, and then submit them to the head of
the collecting tax authority.
Within 3 working days after receiving such a
request and the application for cancellation of debt write-off, the head of the
collecting tax authority shall request the authority competent to cancel the
debt write-off to take the following actions:
If the decision on debt write-off was issued by
the President of People’s Committee of province, Department of Taxation or
Department of Customs, Department of Post-Customs Clearance Inspection shall
send the People's Committee of province where the taxpayer has the debt to
consider issuing a decision on cancellation of debt write-off using Form No.
01/QDHXN-1 or 01/QDHXN-2 hereto.
If the decision on debt write-off was issued by
the Director of General Department of Taxation or the Director of General
Department of Customs, the Minister of Finance, or the Prime Minister,
Department of Taxation or Department of Customs, Department of Post-Customs
Clearance Inspection shall send General Department of Taxation or General
Department of Customs to submit the Minister of Finance or the Prime Minister
for cancellation of debt write-off using Form No. 01/QDHXN-4, No. 01/QDHXN-5
hereto.
2. No later than 5 working
days since the date of issuance, the tax authority shall make public the
decision on cancellation debt charge-off or the decision on cancellation of
debt write-off on the website as follows:
a) If the debt charge-off falls under competence
of the collecting tax authority, the decision on cancellation of debt
charge-off shall be uploaded on the website of Department of Taxation or
Department of Customs, General Department of Customs.
b) If the debt write-off falls under competence
of the President of People’s Committee of province, the decision on debt
write-off shall be uploaded on the website of Department of Taxation or
Department of Customs, General Department of Customs;
c) If the debt write-off falls under competence
of the Director of General Department of Taxation, the Director of General
Department of Customs, the Minister of Finance, the Prime Minister, the
decision on debt write-off shall be uploaded on the website of General
Department of Taxation and Department of Taxation or General Department of
Customs and Department of Customs.
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4. The debt settlement
department affiliated to the collecting tax authority shall input the decision
on cancellation of debt charge-off or the decision on cancellation of debt
write-off into the tax administration application within 5 working days after
the date of issue.
5. The collecting tax
authority shall calculate the late payment interest as prescribed in the Law on
Tax Administration and collect the debt which has been charged off or written
off.
Chapter V
REPORTING
Article 21. Reporting
responsibilities
1. General Department of
Taxation, General Department of Customs, Department of Taxation, Department of
Customs, Department of Post-Customs Clearance Inspection, Sub-department of
Taxation, Sub-department of Customs shall send reports on tax debt charge-off,
late payment fine and interest write-off as prescribed in the Resolution No.
94/2019/QH14 to the immediate superior authority.
2. General Department of
Taxation, General Department of Customs shall direct their affiliates to comply
with their respective regulations on reporting.
3. General Department of
Taxation, General Department of Customs shall build information technology
applications to keep track, aggregate, and report the implementation of tax debt
charge-off, late payment fine and interest debt write-off in accordance with
the Resolution No. 94/2019/QH14.
Article 22. Types of
reports
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Contents: Implementation of tax debt charge-off,
late payment fine and interest write-off, result of tax debt charge-off, late
payment fine and interest write-off in the reporting period, difficulties that
arise during the implementation, proposals and other matters.
2. Three-year report on tax
debt charge-off, late payment fine and interest write-off as per the Resolution
No. 94/2019/QH14.
Article 23. Procedures,
methods and time for sending reports
1. Sub-department of
Taxation, Sub-department of Customs shall send a report on tax debt charge-off,
late payment fine and interest write-off in the administrative division to
Department of Taxation, Department of Customs.
a) Monthly report shall be sent no later than
the fifth day of the month following the reporting month;
b) First-three month report shall be sent no
later than April 5;
c) First-six month shall be sent no later than
July 5;
d) First-nine month shall be sent no later than
October 5;
dd) Annual report shall sent no later than
January 5 of the year following the reporting year;
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2. Department of Taxation,
Department of Customs, Department of Post-Customs Clearance Inspection shall
send a report on tax debt charge-off, late payment fine and interest debt
write-off in the administrative division to General Department of Taxation,
General Department of Customs; and send an annual report to the People's
Committee of province.
a) Monthly report shall be sent no later than
the tenth day of the month following the reporting month;
b) First-three month report shall be sent no
later than April 10;
c) First-six month shall be sent no later than
July 10;
d) First-nine month shall be sent no later than
October 10;
dd) Annual report shall sent no later than
January 10 of the year following the reporting year;
e) Three-year report on tax debt charge-off,
late payment fine and interest write-off shall be sent before July 10, 2023.
3. General Department of
Taxation, General Department of Customs shall a report on tax debt charge-off,
late payment fine and interest write-off to the Ministry of Finance; send an
annual report and three-year report as prescribed in the Resolution No.
94/2019/QH14 to the Ministry of Finance for submitting the Government and
presenting the National Assembly.
a) Monthly report shall be sent no later than
the fifteenth day of the month following the reporting month;
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c) First-six month shall be sent no later than
July 20;
d) First-nine month shall be sent no later than
October 20;
dd) Annual report shall sent no later than January
20 of the year following the reporting year;
e) Three-year report on tax debt charge-off,
late payment fine and interest write-off shall be sent before July 30, 2023.
4. The People’s Committees
of provinces or central-affiliated cities shall send annual report on tax debt
charge-off and late payment fine and interest write-off as prescribed in point
d clause 2 and clause 3 Article 6 of the Resolution No. 94/2019/QH14 to the
People’s Council at the same administrative level when seeking approval from the
People’s Council for local government budget, and sending it to the Ministry of
Finance for reporting the Government and National Assembly.
5. Reports shall be sent by
post or electronically if available as prescribed.
Chapter VI
IMPLEMENTATION
Article 24. Entry in force
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Article 25. Implementation
1. The heads of tax
authorities shall make, evaluate applications, sign and submit, and make public
decisions on tax debt charge-off or decision on late payment fine and interest
write-off, the decision on cancellation of tax debt charge-off, decision on
cancellation of late payment fine and interest write-off as prescribed in this
Circular.
2. The tax authorities
shall raise awareness and guide taxpayers to implement this Circular.
3. Regulated taxpayers
shall implement this Circular.
Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
PP. MINISTER
DEPUTY MINISTER
Tran Xuan Ha
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