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MINISTRY
OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
1129/QD-TCT
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Hanoi,
July 20, 2022
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DECISION
PROMULGATION OF
PROCEDURE FOR DEBT MANAGEMENT
DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION
Pursuant to the Law on Tax Administration dated June
13, 2019;
Pursuant to the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020 on elaboration of the law on tax
administration;
Pursuant to Circular No. 80/2021/TT-BTC dated
September 29, 2021 of the Ministry of Finance elaborating some Articles of the
Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated
October 19, 2020 elaborating the Law on Tax Administration.
Pursuant to the Prime Minister’s Decision No.
41/2018/QD-TTg dated September 25, 2018 on functions, tasks, powers and
organizational structure of General Department of Taxation, which is affiliated
to the Ministry of Finance of Vietnam;
Pursuant to the Prime Minister’s Decision No.
No. 15/2021/QD-TTg dated March 30, 2021 on amendments to Clause 1 Article 3 of the
Prime Minister’s Decision No. 41/2018/QD-TTg dated September 25, 2018 on
functions, tasks, powers and organizational structure of General Department of
Taxation, which is affiliated to the Ministry of Finance of Vietnam;
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Pursuant to Decision No. 1836/QD-BTC dated
October 08, 2021 of the Minister of Finance on tasks, powers and organizational
structure of Provincial Departments of Taxation affiliated to General
Department of Taxation;
Pursuant to the Decision No. 211/QD-TCT dated
March 12, 2019 of the Director of the General Department of Taxation on
functions and tasks of departments and offices of Provincial Departments of
Taxation;
Pursuant to Decision No. 110/QD-BTC dated
January 14, 2019 of the Minister of Finance on functions, tasks, powers and
organizational structure of sub-departments of taxation of districts,
district-level towns, district-level cities and regions affiliated to
Provincial Departments of Taxation;
Pursuant to Decision No. 812/QD-BTC dated April
14, 2021 of the Minister of Finance on amendments to Decision No. 110/QD-BTC
dated January 14, 2019 of the Minister of Finance on functions, tasks, powers
and organizational structure of sub-departments of taxation of districts,
district-level towns, district-level cities and regions affiliated to
Provincial Departments of Taxation;
Pursuant to the Decision No. 245/QD-TCT dated
March 25, 2019 of the Director of the General Department of Taxation on
functions and tasks of teams of sub-departments of taxation;
At the request of the Director of the Department
of Debt Management and Tax Debt Collection Enforcement.
DECIDES:
Article 1. This Decision is promulgated together
with the Procedure for Debt Management.
Article 2. This Decision comes into force
from the day on which it is signed and replaces Decision No. 1401/QD-TCT dated
July 28, 2015 of the Director of the General Department of Taxation on
promulgation of the Procedure for Tax Debt Management.
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DIRECTOR
Cao Anh Tuan
PROCEDURE FOR DEBT MANAGEMENT
(Promulgated together
with Decision No. 1129/QD-TCT dated July 20, 2022 of the Director of the
General Department of Taxation)
Part I
GENERAL PROVISIONS
I. Purposes
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II. Regulated entities
1. All-level tax authorities: General Department of
Taxation, Provincial Departments of Taxation, Sub-departments of Taxation
2. Department of Debt Management and Tax Debt
Collection Enforcement under the General Department of Taxation.
3. Tax Debt Management and Enforcement Divisions
under Provincial Departments of Taxation/ Sub-Departments of Taxation; Tax
Administration Divisions under Large Enterprise Tax Administration; Teams for
Debt Management and Tax Debt Collection Enforcement or other similar Teams
under Sub-departments of Taxation (hereinafter referred to as "debt
management units").
4. Units participating in the procedure include
units performing the functions and duties of tax inspection and examination;
management of revenues from land, legal affairs, public registration of assets;
tax administration of communes, wards/commune and ward coalition; management of
business households, natural persons and other revenues.
5. Units that are relevant to debt management such
as: tax accounting and declaration, prints, information technology,
communication – support.
6. Officials of debt management units; officials of
units participating in the procedure; officials of units relevant to debt
management.
III. DEFINITIONS
1. Bad debts are tax arrears of taxpayers that are
natural persons who are dead or declared dead, missing, incapacitated by the
Court; taxpayers involved in criminal liability; taxpayers that are not
operating at registered business addresses or contact addresses; taxpayers
undergoing dissolution; taxpayers undergoing bankruptcy; taxpayers against
which tax authorities have taken invoice suspension or invalidation enforcement
measures at least 03 consecutive times; taxpayers whose Certificates of
Business Registration have been revoked by competent authorities.
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3. Tax amounts pending adjustment is tax and other
amounts put under the control of state budget as defined in law that taxpayers
have paid in the following situations: any error in such payment occurs; there
is a delay in circulation or loss of evidencing documents or proofs of payment,
or pending recording of revenues – expenditures.
4. Settled debts are tax debts owed by taxpayers
that obtain debt charge-off Decisions or Notices of approval of exclusion from
being charged late payment interest from tax authorities.
5. Recoverable debts are tax debts other than those
prescribed in Clauses 1, 2, 3, 4 Section III Part I of this Procedure.
6. Tax debtors are taxpayers whose tax debts are
defined in Clauses 1, 2, 4, 5 Section III Part I of this Procedure.
7. Incurrence date of a tax debt is the date
succeeding the deadline for tax payment as prescribed by law.
8. Settlement date of a tax debt is the day on which
the taxpayer pays the debt to state budget or the effective date of the
decision on debt cancellation, exemption or another method for settlement of
the tax debt.
9. Debt means tax debt with specific deadline for
payment and category which has not been paid to state budget after the
deadline.
10. Duration of a tax debt is the number of
consecutive days from the incurrence date and settlement date, including
weekends and public holidays as prescribed by law.
11. Debt cutoff means review and comparison of tax
debts by the last day of the month after debt setoff and adjustment.
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13. Initiation date: By the 5th every
month, the system will create debt pursuit tasks such as: calling, sending
messages, emails; sending Notice 01/TTN; creating a list of taxpayers subject
to tax debt collection enforcement actions or measures, etc.
14. Debt pursuit measures include: calling, sending
messages, emails, sending tax debt notices to taxpayers, summon taxpayers to
tax authorities.
15. Certificates of Business Registration include:
Certificates of business registration, certificates of enterprise registration,
certificates of cooperative registrations, household business registration
certificates, establishment and operation licenses, practice certificates,
certificates of branch/representative office registration.
16. Acronyms:
- NSNN: Ngân sách nhà nước ("state
budget")
- NHTM: Ngân hàng thương mại ("commercial
bank")
- KBNN: Kho bạc nhà nước ("State
Treasury")
- NNT: Người nộp thuế ("taxpayer")
- CQT: Cơ quan thuế ("tax authority")
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- KK: Kê khai ("declare").
- UBND: Ủy ban nhân dân ("the People’s
Committee").
- CCNT: Cưỡng chế nợ thuế ("tax debt
collection enforcement")
- DNL: Doanh nghiệp lớn ("large
enterprise").
IV. Criteria for categorization of tax debts
1. Bad debts shall
be comprised of the following:
a) Tax debts of taxpayers who are natural persons
who are dead or declared dead, missing or incapacitated by the Court.
Categorization documents include:
- For taxpayers who are dead or declared dead by
the Court: The death certificate or death notification, or another document
that is alternative for death notification in accordance with regulations of
law on civil registration, or the court's declaration that the taxpayer is
dead.
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- For taxpayers who are incapacitated: The Court's
declaration that the taxpayer is incapacitated.
(The foregoing can be originals or copies)
b) Debts of taxpayers involved in criminal
liability: Tax debts that are involved in cases or dossiers undergoing
investigation or charge, pending a judgment or verdict of legal authorities.
Categorization document is one of the following
documents:
- The decision on commencement of criminal case or
Decision on criminal charge (The foregoing can be originals or copies)
- Documents proving that the case has been charges
and is related to the taxpayer's tax debt.
c) Tax debts of taxpayers that are not operating at
the registered addresses: The tax authority has inspected and determined that
the taxpayer no longer has business operation at the business address or
personal address, or has issued a notice that the taxpayer no longer has
business operation at the registered business address or personal address.
Categorization document is one of the following
documents:
- A confirmatory document between the tax authority
and the People’s Committee of the commune or police authority of the area where
the taxpayer's headquarter or personal address is located that the taxpayer no
longer has business operation at the registered business address or personal
address (Form No. 15/BB-BKD enclosed with Circular No. 105/2020/TT-BTC or Form
No. 15/BB-BKD enclosed with Circular No. 95/2016/TT-BTC)
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(The foregoing can be originals or copies)
d) Tax debts of taxpayers undergoing dissolution:
The tax authority has issued a notice that the taxpayer that is an enterprise
or organization is undergoing dissolution on the National Information System
for Enterprise, Cooperative, Business Registration (hereinafter referred to as
"National Information System for Business Registration) but the
dissolution procedures are not completed.
Categorization documents include:
- The dissolution decision or notice of the
taxpayer, or the tax authority's notice that the taxpayer is following
procedures for TIN invalidation upon dissolution;
(The foregoing can be originals or copies)
- Information about the name, enterprise ID number,
time of publishing information on the National Information System for Business
Registration by the business registration authority.
dd) Tax debts of taxpayers undergoing bankruptcy:
The Court has issued a notice of or decision on initiation of bankruptcy
process, or the decision to declare that the enterprise or cooperative is
bankrupt but debt settlement procedures have not been completed as prescribed
by law.
Categorization document is one of the following
documents:
- The Court's notice that the bankruptcy petition
has been accepted.
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- The decision to declare the enterprise or
cooperative bankrupt.
(The foregoing can be originals or copies)
e) Tax debts of taxpayers subject to the measure
for enforced suspension or invalidation of invoices at least 03 consecutive
times refer to tax debts of taxpayers subject to tax authorities’ enforcement
action by notifying invalidation of invoices or suspension of invoices at least
03 consecutive times, including 01 decision on suspension of invoice use which
is still effective during categorization of tax debt and the taxpayer does not
use separately issued invoices for the last 01 year before the debt
categorization date.
Categorization documents include: 03 consecutive
decisions on enforced suspension or invalidation of invoices, including 01
decision on suspension of invoices which is still effective during the period
of tax debt categorization.
(The foregoing can
be originals or copies)
g) Tax debts of taxpayers whose Certificates of
Business Registration have been revoked by competent authorities, including:
- Taxpayers that have owed tax debts for under 10
years;
- Taxpayers that have owed tax debts for at least
10 years.
Categorization documents: Decision on revocation of
the Certificate of Business Registration (original or copy)
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a) Debts of taxpayers that submit the request or
application form for tax exemption, reduction or re-determination of tax
payment obligations, enclosing required papers or documentary evidence, that
has been received and is being handled or processed for tax exemption or
reduction Decisions, or Notices of re-determination of tax payment obligations,
to be issued by tax or other competent authorities.
b) Categorization documents, including: The request
or application form for tax exemption or reduction, enclosing required papers
or documentary evidence; or request or application package for re-determination
of tax payment obligations, that has been received by competent authorities.
b) Debts of taxpayers that submit the request or
application form for tax deferral, enclosing required papers or documentary
evidence, that has been received and is under consideration for tax deferral
decisions to be issued.
Categorization documents, including: Request or
application form for tax deferral, enclosing required papers or documentary
evidence, to be submitted by taxpayers.
c) Debts of which either taxpayers or tax
authorities sign the request or application form, enclosing required papers or
documentary evidence, that is being handled or processed for Decisions on
cancellation to be issued.
Categorization documents, including: Request or
application form for debt cancellation, enclosing required papers or
documentary evidence, to be submitted by either taxpayers or tax authorities.
d) Debts of taxpayers that submit the request or
application form for tax payment in instalments, enclosing required papers or
documentary evidence, that has been received and is under consideration for
decisions on tax payment in instalments to be issued.
Categorization documents, including: Request or
application form for tax payment in instalments, enclosing required papers or
documentary evidence, to be submitted by taxpayers.
dd) Debts of taxpayers that submit the request or
application form for exclusion from being charged late payment interest,
enclosing required papers or documentary evidence, that has been received and
is under consideration for Notices of approval of exclusion from being charged
late payment interest to be issued by tax authorities.
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e) Late payment interest debts of taxpayers that
submit the request or application form for exemption from late payment
interest, enclosing required papers or documentary evidence, that is under
consideration for Decisions on exemption from late payment interest to be
issued by tax authorities.
Categorization documents, including: Request or
application form for exemption from late payment interest, enclosing required
papers or documentary evidence, to be submitted by taxpayers.
g) Debts of taxpayers whose tax refunds and setoffs
of state budget revenue are in process.
Categorization documents, including: The request or
application form for repayment of state budget revenue or tax refund under
Double Taxation Avoidance Agreements and other International Treaties or
Conclusions or Decisions on settlement and other inspection documents for the
purpose of determining the incompletely deducted input VAT amount fully
qualifying for tax refund (if taxpayers are not required to submit the request
or application form for repayment of state budget revenue), including the
request for setoff against state budget payables and other related documents
(if any).
(The foregoing can be originals or copies)
h) Debts of taxpayers that have filed complaints or
lawsuits regarding tax amounts and other state budget revenue payables that are
being handled and processed by tax or other competent state authorities.
Categorization document is one of the following
documents:
- Statement of complaint about tax amount and other
state budget revenue payable to be lodged by taxpayers, and notice on
acceptance of handling of complaint.
- Court notice on acceptance of the case.
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3. Tax amounts
pending adjustment shall be comprised of the following:
a) Tax amounts pending adjustment due to error(s)
refer to those taxes falling in the situations in which taxpayers provide
incorrect or missing entries in proofs of state budget collection; state
treasuries and commercial banks commit errors; tax authorities make errors (in
data about amounts that have paid or are to be paid to the state budget).
Categorization document is one of the following
documents:
- Form of payment to state budget; other related
documents (if any).
- Request document for review submitted by
taxpayers to tax authorities.
b) Tax amounts pending adjustment due to delay in
or loss of evidencing documents or proofs of payment.
Categorization documents include:
- Form of payment to state budget, tax declaration
sent to tax authorities or provided by taxpayers.
- Data available on the electronic tax
administration systems of tax authorities that provide proof of taxpayers’
overpayment or underpayment, or other related documents (if any).
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Categorization documents include: Request form of
taxpayers for recording as state budget revenue – expenditure, and proofs of
such recording provided by taxpayers.
(The foregoing can be originals or copies)
4. Settled debts shall
be comprised of the following:
a) Tax debts owed by taxpayers of which decisions
on charge-off have been issued by tax authorities.
Categorization documents: Debt charge-off Decision
issued by tax authorities (original or copy as required).
b) Debts of taxpayers that obtain tax authorities’
notices of approval of exclusion from being charged late payment interest for
the reason that they have not yet been paid by the state budget.
Categorization documents: Notice of approval of
exclusion from being charged late payment interest issued by tax authorities
(original or copy as required).
5. Recoverable debts
automatically categorized on the electronic tax administration system shall be
comprised of the following:
a) Debt with a maturity of 1 - 30 days.
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c) Debt with a maturity of 61 - 90 days.
d) Debt with a maturity of 91 - 120 days.
dd) Debt with a maturity of 121 - 365 days.
e) Debt with a maturity of at least 366 days.
Part II
CONTENT OF DEBT MANAGEMENT PROCEDURE
I. Setting debt-related targets
1. Should-be-set
targets
a) Total tax debt (exclusive of tax amounts pending
adjustment and settled debts) per total state budget revenue in the custody of
tax authorities, determined as on the 31st of December in the
planning year.
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c) Total recoverable tax debt, determined as on the
31st of December in the planning year, that is expected to be
recovered in the planning year in relation to total recoverable tax debt,
determined as on the 31st of December in the planning year.
d) Other targets assigned by superior agencies in
the planning year.
2. References used
for setting debt-related targets
a) Targets to be aimed for; tasks assigned by
superior agencies.
b) Development of tax debts; recovered debts,
reported by subordinate tax authorities according to data appendices to the
debt management procedure to be published:
- as on the 31st of December of three
years immediately preceding the planning year;
- as on the 30th of November in the
implementation year;
- till the 31st of December in the
implementation year.
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d) The estimated amount of tax debts incurred and
possibilities of recovering tax debts and settling debts in the planning year
due to impacts caused by socio-economic policies, conditions, etc.
3. Carrying out
the process for setting and assigning debt-related targets
a) Department of Debt Management and Tax Debt
Collection Enforcement shall be responsible for setting debt-related targets
and providing the Leadership of the General Department of Taxation with
counsels on assigning these targets to Tax Departments by January 15 in the
planning year at the latest.
b) At Tax Departments
- Divisions for Debt Management and Tax Debt
Collection Enforcement/Tax Administration Divisions under Large Enterprise Tax
Administration:
+ According to debt-related targets assigned by the
General Department of Taxation and actual condition, Divisions for Debt
Management and Tax Debt Collection Enforcement/Tax Administration Divisions
under Large Enterprise Tax Administration shall be responsible for setting
debt-related targets and providing the Leaderships of Tax Departments with
counsels on assigning these targets to them themselves, other divisions
participating in the procedure, Tax Sub-departments put under their direct
control with a view to meeting debt-related targets assigned by the General
Department of Taxation;
+ Further reassign debt-related targets to tax
officers of Divisions for Debt Management and Tax Debt Collection
Enforcement/Tax Administration Divisions under Large Enterprise Tax
Administration.
- Other divisions participating in the procedure:
+ Get involved in setting debt-related targets with
Tax Departments;
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- Assignment of debt-related targets shall be
completed by January 25 in the planning year at the latest and completion
reports shall be submitted to the General Department of Taxation by January 31
in the planning year at the latest.
c) At Tax Sub-departments
- Sub-divisions/Teams having competence in debt
management and tax debt collection enforcement:
+ According to debt-related targets assigned by Tax
Departments and actual condition, Sub-divisions/Teams having competence in debt
management and tax debt collection enforcement shall be responsible for setting
debt-related targets and providing the Leaderships of Tax Departments with
counsels on assigning these targets to them themselves and other
divisions/teams participating in the procedure with a view to meeting
debt-related targets assigned by the Tax Departments;
+ Further reassign debt-related targets to tax
officers of corresponding Divisions/Teams for debt management and tax debt
collection enforcement.
- Other Divisions/Teams participating in the procedure:
+ Get involved in setting debt-related targets with
Tax Sub-departments;
+ Further reassign debt-related targets to tax
officers of corresponding Divisions/Teams.
- Assignment of debt-related targets shall be
completed by January 31 in the planning year at the latest and completion
reports shall be submitted to Tax Departments by February 5 in the planning
year at the latest.
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1. Leaderships of Divisions/Teams for debt management
or units participating in the procedure shall assign debt management work to
their staff according to the following principles:
- For business and legal entities, assignment to
debt management duties shall depend on types of business, tax, lines of
business, administrative divisions, collection jurisdictions or other
appropriate criteria.
- For business households and natural persons,
assignment to debt management duties shall depend on collection jurisdictions
(e.g. wards, communes, towns; ports; road terminals; markets, etc.).
2. Monthly, on the working day immediately
following the debt cutoff date on the system, Leaderships of Divisions/Teams
for debt management or units participating in the procedure shall act as
follows:
- For new taxpayers, they shall assign debt
management duties according to the principle referred to in clause 1 of this
section.
- Where there is any change in personnel in a month
(because of sick leave, job transfer or rotation, etc.), they shall reassign
taxpayer management duties or work that needs to be done.
- They shall encourage and remind staff of
Divisions/Teams for debt management or units participating in the procedure to
carry out the procedure.
3. Units counseling issuance of administrative
sanction decisions against tax-related offences shall be responsible for
promoting collection of tax debts and other state budget revenue within the
time limit for sanctioning specified in each of these decisions, and notifying
debt management units promptly after issuance of these Decisions (originals or
copies as required) in order for them to take enforcement measures if taxpayers
fail to pay upon expiry of these Decisions.
Units participating in the procedure shall be
responsible for pursuing debts under their management. As for debts of which
enforcement is due to happen, debt management units shall take required
enforcement actions or measures.
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1. Officers of debt management units or units
participating in the procedure shall, based on the status of TIN of each
taxpayer shown on the electronic tax administration system, written documents,
decisions and literature relating to taxpayers, compile the dossier of debt
categorization according to the instructions given in Section IV of Part I herein.
If such dossier is not complete, the debt management unit shall request the tax
declaration and accounting unit; the tax examination and inspection unit; and
other relevant units to provide documents and materials relating to taxpayers
for debt categorization purposes.
2. Officers of debt management units or units
participating in the procedure shall, based on categorization dossier or
documents, categorize debts according to the nature of specific debts or debt
groups in order to promptly record any change in the nature of debts.
Tax debt categorization results may be updated
immediately at the categorization time. Categorization results shall serve as a
basis for implementation of measures for debt pursuit, collection enforcement,
imposition of late payment interest and settlement of debts of taxpayers.
Officers of debt management units or units
participating in the procedure shall use tax debt categorization reports
specific to taxpayers made using the Form No. 01/NNT-BC available on the
electronic tax administration system as a basis for tax debt pursuit or
promotion of collection of tax debts.
IV. Tax debt
pursuit or promotion of collection of tax debts
1. Taking debt
pursuit measures
Monthly, after the day on which the system runs the
debt pursuit program, officers of debt management units or units participating
in the procedure shall act as follows:
a) Regarding the taxpayers only owing tax debts
with a maturity of 1 - 30 days:
Officers of debt management units or units
participating in the procedure make phone calls or send SMS messages or emails
to taxpayers (company owners or legal representatives of taxpayers, etc.) to
inform tax debt amounts.
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- Issue the tax debt notice using the Form No.
01/TTN given as an attachment to the Circular No. 80/2021/TT-BTC available on
the electronic tax administration system; issue the notice of debts of
taxpayers defined in the tax debt notification, including debts incurred for at
least 01 (one) day.
- Submit these notices to leaderships of tax
authorities for their approval as follows:
+ At Tax Departments, Heads of debt management
divisions or Heads of tax administration divisions under Large Enterprise Tax
Administration may be authorized to electronically sign and send the Notice No.
01/TTN, enclosing the exhaustive schedule created by using the Form No.
01/BK-TTN enclosed in this Procedure.
+ At Tax Sub-departments, Leaderships of Tax
Sub-departments shall electronically sign and send the Notice No. 01/TTN,
enclosing the exhaustive schedule created by using the Form No. 01/BK-TTN
enclosed in this Procedure.
Where electronic transaction requirements have not
been fully satisfied, tax authorities shall send such Notice to taxpayers by
post or in person.
If any taxpayer requests the detailed schedule made
by using the Form No. 01-1/BK-TTN attached to this Procedure to be sent, the
debt management unit or the unit participating in the procedure shall send it
to that taxpayer electronically or via that taxpayer’s email.
- After sending the Notice No. 01/TTN, if any
taxpayer reports that data about tax debts specified in the Notice 01/TTN are incorrect,
the in-charge officer of the debt management unit or unit participating in the
procedure shall collaborate with the taxpayer in:
+ carrying out the review, checking and
reconciliation of the taxpayer’s data:
Where necessary, the tax authority can request the
taxpayer to provide documentary evidence or invite the taxpayer to the tax
authority’s office for data checking, review and reconciliation with the aim of
finding causes of differences in tax debts.
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+ guiding the taxpayer to send the request form for
review to the tax authority if it is required to do so as provided in Article
69 of the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry
of Finance as a basis for correcting the taxpayer’s tax debts.
+ Reissue the Notice No. 01/TTN at the taxpayer’s
request: The in-charge debt management officer or the officer involved in the
procedure shall reissue the Notice No. 01/TTN according to corrected data,
which must clearly state: This Notice serves as a replacement for the Notice
No..., issued on...
- Debts that do not need the Notice No. 01/TTN to
be issued
+ Debts of taxpayers that obtain the Decision on
tax payment in instalments, Notice of approval of exclusion from being charged
late payment interest, or debt charge-off Decision, from tax authorities.
+ Tax amounts pending adjustment.
c) Regarding the taxpayers owing debts with a
maturity of longer than 90 days, or tax debts subject to collection enforcement
measures as required: The in-charge officer of the debt management unit shall
enforce collection thereof according to the Procedure for tax debt collection
enforcement while the officer participating in the procedure shall carry out
debt pursuit actions.
d) Regarding cases in which the Notice 01/TTN is
not temporarily issued
- Bad debts (except tax debts of taxpayers that
have been subject to the tax authority’s measure for enforcement of suspension
or invalidation of invoices 03 consecutive times; debts of taxpayers relating
to criminal liabilities);
- Debts pending settlement (except debts involved
in complaints or initiated legal cases);
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Where it is necessary to issue the Notice No.
01/TTN, the tax authority shall issue such Notice to the taxpayer to encourage
that taxpayer to pay tax to the state budget.
Regarding tax debts of business households and
natural persons that fall in the case in which the Notice No. 01/TTN has not
been issued yet, the debt management unit shall compile the comprehensive list
of tax debts (using the Form No. 01/HKD-TTN) and submit it to the tax authority
to seek its approval and refer it to the tax administration team of commune,
ward/commune and ward coalition for debt pursuit purposes.
2. Managing debts
at allottee jurisdictions or authorized collection units; closed branches,
representative offices or business locations
a) Managing debts at tax authorities in charge of
tax affairs at local jurisdictions allotted debt management tasks (allottee
jurisdiction(s))
- The debt management unit and the unit
participating in the procedure takes steps in pursuing and promoting collection
of tax debts at the allottee jurisdiction. Where all requirements for
implementation of an enforcement measure are satisfied, the debt management
unit may take that measure against tax debts that must be paid at the allottee
jurisdiction.
- The debt management unit shall cooperate in
handling and processing the request or application package for tax deferral,
tax payment in instalments or tax debt charge-off at the province entitled to
the allotted revenue at the request of its immediately superior tax authority.
b) Managing debts through authorized collection
units
- The tax administration team of a commune,
ward/commune and ward coalition issues the Notice of tax debts (using the Form
No. 01/TTN) and the exhaustive list of tax debts (using the Form No.
01/HKD-TTN) to the authorized collection unit in order for it to encourage
taxpayers to pay tax amounts that they owe to the state budget (including tax
arrears incurred from use of non-agricultural land and late payment interest of
taxpayers that are natural persons or family households).
- The tax administration team of a commune,
ward/commune and ward coalition monitors and pushes the authorized collection
unit for implementation of tax debt management tasks.
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- The tax authority in charge of taxpayer’s
branches, representative offices or business locations:
+ Enforce debt pursuit measures against taxpayers
whose closed branches, representative offices or business locations owe tax debts.
+ Apply enforcement measures, including money
withdrawal from accounts or account freezing, against the indebted taxpayer’s
main office, or cooperate with the tax authority in charge of taxpayer’s main
offices to impose proper enforcement measures.
- The tax authority in charge of main offices
monitors and enforces measures for pursuit or enforcement of collection of tax
debts owed by these main offices. Upon receipt of the request from the tax
authority in charge of branches, representative offices or business locations,
the tax authority in charge of main offices imposes appropriate enforcement
measures on taxpayers (even including tax debts of their branches,
representative offices or business locations).
V. Temporary suspension of exit, extension of
temporary suspension of exit, and revocation of temporary suspension of exit
1. Temporary
suspension of exit
a) Deciding whether temporary suspension of exit
occurs
Monthly, after examining, reviewing, reconciling and
correctly determining tax obligations of a taxpayer, based on the actual
condition and tax administration development in a local jurisdiction, or at the
request of other units, the debt management unit shall consider cases in which
the measure for temporary suspension of exit is imposed as follows:
- Natural persons; natural persons who are legal
representatives of taxpayers that are companies subjected to enforcement of
execution of administrative sanction decisions regarding offences relating to
tax administration in effect if they have not fulfilled their tax payment
obligations yet.
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- Vietnamese expatriates if they have not yet
fulfilled their tax obligations before exit.
- Foreign nationals if they have not yet fulfilled
their tax obligations before exit.
b) Issuing the notice of temporary suspension of
exit
- Based on the aforesaid considerations, the debt
management unit drafts the notice of temporary suspension of exit by using the
Form No. 01/XC in Appendix III to the Decree No. 126/2020/ND-CP, enclosing the
dossier relating to the taxpayer including: Form of Notice of outstanding tax
debts No. 01/TTN; Decision on enforcement of execution of tax-related
administrative sanction decision (if any); other relevant documents (if any),
for submission to the leadership of the tax authority to obtain their
signature.
- By the following day at the latest, the
leadership of the tax authority signs that notice; the debt management unit or
the unit participating in the procedure sends the Notice of temporary
suspension of exit to the immigration department, and to the indebted taxpayer
to ask for fulfillment of tax payment obligations before exit.
The electronic tax administration system helps in
compiling the list of taxpayers subjected to temporary suspension of exit
according to the Form No. 01/DS-XC attached to this Procedure.
c) Monitoring the process for fulfillment of tax
payment obligations
On a daily basis, the debt management unit shall,
based on data available at the tax authority and cooperation with relevant
units, monitor tax payment made by the taxpayer subjected to temporary
suspension of exit. Where the taxpayer has completely discharged tax payment
obligations, the debt management unit shall revoke the measure for temporary
suspension of exit according to the order specified in clause 3 of Section V of
Part II herein.
2. Extension of
temporary suspension of exit applicable to foreign nationals if they have not
yet fulfilled their tax obligations before exit
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With reference to the list of taxpayers subject to
extension of the temporary suspension of exit, the debt management unit issues
the Notice of extension of temporary suspension of exit by using the Form No.
02/XC in Appendix III to the Decree No. 126/2020/ND-CP and submits it to the
leadership of the tax authority for signing and delivery of the signed one to
the immigration department, as well as sends it to the taxpayer.
The electronic tax administration system helps in
compiling the list of taxpayers subjected to extension of temporary suspension
of exit by completing the Form No. 02-2/DS-XC attached to this Procedure.
3. Revocation of
temporary suspension of exit
Where the taxpayer has fulfilled his/her tax
payment obligations, then:
- The debt management unit shall draft the Notice
of revocation of temporary suspension of exit by completing the Form No. 02/XC
in Appendix III to the Decree No. 126/2020/ND-CP and submit it to the
leadership of the tax authority for signing, and send it through to the
immigration department for revocation of temporary suspension of exit within 24
working hours.
- Right on the day of issuance of the Notice of
revocation of temporary suspension of exit, the debt management unit shall
insert the Notice of revocation of temporary suspension of exit into the
electronic tax administration system.
The electronic tax administration system helps in
compiling the list of taxpayers eligible for revocation of temporary suspension
of exit according to the Form No. 03/DS-XC attached to this Procedure.
4. Disclosure of
notices of temporary suspension of exit, extension of temporary suspension of
exit, and revocation of temporary suspension of exit
Promptly on the day of issuance of the Notices of
temporary suspension of exit, extension of temporary suspension of exit or
revocation of temporary suspension of exit, the debt management unit shall send
a copy of these Notices to other relevant units in order to have them published
on tax websites.
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1. Write-off of
tax debts, penalties or late payment interest
1.1. At Tax Sub-departments
a) Preparing or compiling the dossier
The debt management unit or the unit participating
in the procedure prepares the request dossier for debt write-off comprised of
the following:
- Full documentation defined in clause 2 of Article
65 in the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry
of Finance;
- Form of transmittal to be completed for
submission to the leadership of the Tax Sub-department, enclosing the request
form for debt write-off by completing the Form No. 01/XOANO attached to the
Circular No. 80/2021/TT-BTC;
- Request form for evaluation or verification to be
completed.
b) Evaluating or verifying the dossier
The debt management unit or the unit participating in
the procedure refers the request dossier for debt write-off to the unit having
competence in evaluation or verification of dossiers (hereinafter referred to
as legal affairs unit) for evaluation or verification purposes.
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c) Consolidating evaluation opinions and presenting
them to the Tax Sub-department
Within 02 (two) working days of receipt of opinions
from the legal affairs unit, the debt management unit integrates these opinions
into the submitted dossier for submission to the Tax Sub-department for its
approval before seeking the Tax Department’s consent to handling of the request
for debt write-off.
1.2. At Tax Departments
a) For the request dossier for debt write-off
referred by the Tax Sub-department:
- Where it is established that the requester is not
eligible for debt write-off, the Tax Department shall issue the Notice Form No.
02/XOANO attached to the Circular No. 80/2021/TT-BTC to the Tax Sub-department;
- Where it is established that the requester is
eligible for debt write-off, but has submitted the incomplete dossier, within
10 (ten) working days of receipt of the submitted dossier, the Tax Department
shall issue the Notice Form No. 03/XOANO attached to the Circular No.
80/2021/TT-BTC to the Tax Sub-department;
- Where it is established that the requester is
qualified for debt write-off and has submitted the complete dossier, the
division for debt management and tax debt collection enforcement shall act as
follows:
+ Complete the request form for evaluation or
verification and form of transmittal to the leadership of the Tax Department,
enclosing the request form for debt write-off by completing the Form No.
01/XOANO attached to the Circular No. 80/2021/TT-BTC;
+ Refer the submitted request dossier for debt
write-off to the legal affairs unit for the evaluation conducted in accordance
with regulations. The division for debt management and tax debt collection
enforcement gives explanations for the request, or additionally provides
documentary evidence for the request according to the evaluation opinions of
the legal affairs unit (if any).
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b) For the request dossier for debt write-off
prepared by the Tax Department:
- Preparing or compiling the dossier:
The debt management unit or the unit participating
in the procedure prepares the request dossier for debt write-off comprised of
the following:
+ Full documentation defined in clause 2 of Article
65 in the Circular No. 80/2021/TT-BTC;
+ Form of transmittal to the leadership of the Tax
Department, enclosing the Request Form No. 01/XOANO attached to the Circular
No. 80/2021/TT-BTC for debt write-off;
+ Request form for evaluation or verification.
- Evaluating or verifying the dossier:
The debt management unit or the unit participating
in the procedure refers the request dossier for debt write-off to the legal
affairs unit for conduct of the required evaluation or verification process.
The debt management unit or the unit participating
in the procedure give explanations for the submitted dossier, or additionally
provides documentary evidence for the submitted dossier according to the
evaluation opinions of the legal affairs unit (if any).
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Within 02 (two) working days of receipt of opinions
from the legal affairs unit, the debt management unit or the unit participating
in the procedure carries out the process for integrating these opinions into
the request for submission to the Tax Department for its approval before
seeking consent to the request for debt write-off from the People’s Committee
of the province or city or the General Department of Taxation.
1.3. At General Department of Taxation
a) Receiving the request dossier for debt write-off
referred by the Tax Department.
b) Handling or processing the request dossier:
- Where it is established that the requester is not
eligible for debt write-off, the General Department of Taxation shall issue the
Notice Form No. 02/XOANO attached to the Circular No. 80/2021/TT-BTC to the Tax
Department;
- Where it is established that the requester is
eligible for debt write-off, but has submitted the incomplete dossier, within
10 (ten) working days of receipt of the submitted dossier, the General
Department of Taxation shall issue the Notice Form No. 03/XOANO attached to the
Circular No. 80/2021/TT-BTC to the Tax Department to ask it to provide
additional documents to make the request dossier validated;
- Where it is established that the requester is
qualified for debt write-off and has submitted the complete dossier, the
Department of Debt Management and Tax Debt Collection Enforcement shall act as
follows:
+ Prepare the form of transmittal, enclosing the
Decision on debt write-off and documentary evidence of debt write-off, for
submission to the leadership of the General Department of Taxation.
+ Refer the request dossier for debt write-off to
the Department of Legal Affairs for the evaluation conducted in accordance with
regulations. The Department of Debt Management and Tax Debt Collection
Enforcement gives explanations for the request, or additionally provides
documentary evidence for the request according to the evaluation opinions of
the legal affairs unit (if any).
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1.4. When receiving the decision on debt write-off
from the competent authority, the debt management unit or the unit
participating in the procedure shall take actions as follows:
- Insert the decision on debt write-off for the
purpose of reducing the amount of tax debts shown on the electronic tax
administration system.
- For taxpayers that are natural persons, business
persons, homeowners, family business owners, owners of private businesses and
single-member limited liability companies whose tax debts have been written off
as per clause 3 of Article 85 in the Law on Tax Administration, the immediately
superior tax authority shall cooperate with the business registration agency in
further oversight of the written-off debts with a view to recovering such debts
before the taxpayers granted debt write-off reopen their production or business
activities, or institute their new production or business entity.
- The debt management unit or the unit
participating in the procedure shall keep all documentation regarding debt
write-off.
1.5. The Decision on debt write-off shall be
annulled if the taxpayer has managed to fully pay the written-off tax debts to
the state budget; or the Court issues the decision to revoke the decision to
declare a person dead or incapable of performing civil acts whose tax debts,
late payment interest or other penalties required in Article 85 in the Law on
Tax Administration have been written off with the tax authority's approval.
a) At Tax Sub-departments: The debt management unit
or the unit participating in the procedure prepares the form of transmittal
relating to the request for revocation of the Decision on debt write-off for
submission to the leadership of the Tax Sub-department, and sends the Tax
Department the request form for revocation of the existing Decision on debt
write-off, enclosing the documentary evidence of the taxpayer's completed
payment of written-off tax debts into the state budget or the Decision to
revoke the Decision to declare a person dead or incapable of performing civil
acts.
b) At Tax Departments: Upon receipt of the request
form for revocation of the Decision on debt write-off for the taxpayer referred
by the Tax Sub-department, or when establishing that the Decision on debt
write-off received by the taxpayer under the management of the Tax Department
must be revoked, the debt management unit or the unit participating in the
procedure shall prepare a form of transmittal relating to the request for
revocation of the Decision on debt write-off for submission to the leadership
of the Tax Department, and send the People’s Committee of the province/city or
the General Department of Taxation the request form for revocation of the
existing Decision on debt write-off, enclosing the documentary evidence of the
taxpayer’s completed payment of written-off tax debts to the state budget or
the Decision to revoke the Decision to declare a person dead or incapable of
performing civil acts.
c) At the General Department of Taxation: When
receiving the request form for revocation of the Decision on debt write-off
from the Tax Department, the Department of Debt Management and Tax Debt
Collection Enforcement shall prepare the form of transmittal relating to such
request for submission to the leadership of the General Department of Taxation,
and draft the Decision to revoke the existing Decision on debt write-off,
enclosing the documentary evidence of the taxpayer's completed payment of
written-off tax debts into the state budget or the Decision to revoke the Decision
to declare a person dead or incapable of performing civil acts and/or the
existing Decision on debt write-off; shall submit the aforesaid draft Decision
to the leadership of the General Department of Taxation to seek its approval of
the Decision to revoke the Decision on debt write-off, or solicit the Ministry
of Finance and/or the Government to decide to revoke the Decision on debt
write-off.
2. Charge-off of
tax debts
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a) The debt management unit or the unit
participating in the procedure collects all documentation required for debt
charge-off as defined in clause 1 of Article 23 in the Decree No. 126/2020/ND-CP;
prepares the form of transmittal relating to the request for debt charge-off
and draft the Decision on debt charge-off.
b) The debt management unit or the unit
participating in the procedure carries out the process for referral of the
request dossier for debt charge-off to the legal affairs unit for conduct of
the required evaluation or verification.
c) Within 02 (two) working days of receipt of
evaluation opinions from the legal affairs unit, the debt management unit or
the unit participating in the procedure carries out the process for integrating
these opinions or explanations (if any) into the request for submission to the
leadership of the tax authority for signing of the Decision on debt charge-off
Form No. 01/KN given in Appendix III to the Decree No. 126/2020/ND-CP.
2.2. After issuing the Decision on debt charge-off,
the debt management unit or the unit participating in the procedure shall act
as follows:
- Insert the decision on debt charge-off in the
electronic tax administration system;
- Cooperate with the tax declaration unit to record
a decrease in the late payment amount for the period from the start date of tax
debt charge-off to the date of the tax authority’s issuance of the Decision on
tax debt charge-off.
- Update competent units with information about the
foregoing Decision to get it published on the tax website within 03 (three)
working days following the date of issuance of that Decision.
2.3. Preparing and issuing the Decision to
invalidate the Decision on debt charge-off
a) Where, after having obtained the decision on tax
debt charge-off from the tax authority, the taxpayer receives the Decision to
declare a person dead, missing or incapable of performing civil acts from the
Court, or continues business, then:
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- When receiving the signed decision to invalidate
the decision on debt charge-off, the debt management unit or the unit
participating in the procedure shall act as follows:
+ Insert the decision to invalidate the decision on
tax debt charge-off in the electronic tax administration system;
+ Charge late payment interest from the date of
issuance of the decision to invalidate the decision on tax debt charge-off to
the date promptly preceding the date of the taxpayer’s full payment of tax
debts into the state budget;
+ Update competent units with information about the
foregoing Decision to get it published on the tax website within 03 (three)
working days following the date of issuance of that Decision.
b) Where, when receiving the decision on tax debt
charge-off from the tax authority, the taxpayer fully meets the debt write-off
requirements and has the adequate request dossier for debt write-off, then:
- The debt management unit or the unit participating
in the procedure prepares the form of transmittal and draft the decision to
invalidate the decision on debt charge-off by using the Form No. 02/KN in
Appendix III to the Decree No. 126/2020/ND-CP for submission to the leadership
of the tax authority to request them to sign the decision to invalidate the
decision on tax debt charge-off.
- When receiving the signed decision to invalidate
the decision on debt charge-off, the debt management unit or the unit
participating in the procedure shall act as follows:
+ Insert the decision to invalidate the decision on
tax debt charge-off in the electronic tax administration system;
+ Take debt write-off steps specified in clause 1
of Section VI of Part II herein.
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- The debt management unit or the unit
participating in the procedure shall prepare the form of transmittal relating
to invalidation of the decision on debt charge-off, and draft the decision to
invalidate the decision on debt charge-off by using the Form No. 02/KN in
Appendix III to the Decree No. 126/2020/ND-CP for submission to the leadership
of the tax authority to request them to sign the decision to invalidate the
decision on tax debt charge-off.
- When receiving the signed decision to invalidate
the decision on debt charge-off, the debt management unit or the unit
participating in the procedure shall act as follows:
+ Insert the decision to invalidate the decision on
tax debt charge-off in the electronic tax administration system;
+ Charge late payment interest from the date on
which the taxpayer's tax debts are charged off to the date on which the
taxpayer pays tax debts in full into the state budget;
+ Update competent units with information about the
foregoing Decision to get it published on the tax website within 03 (three)
working days following the date of issuance of that Decision.
d) For the taxpayer whose tax debts have been
charged off, if the competent authority or the tax authority establishes that
the taxpayer’s debt charge-off is in contravention of regulations; or the
taxpayer has paid tax debts to the state budget in full; or the authority
having competence in conferring the certificate of business registration gives
the written response regarding the non-revocation of the taxpayer’s certificate
of business registration, the debt management unit shall prepare the form of
transmittal relating to invalidation of the decision on debt charge-off, and
draft the decision to invalidate the decision on debt charge-off by using the
Form No. 02/KN in Appendix III to the Decree No. 126/2020/ND-CP, for submission
to the leadership of the tax authority to sign the decision to invalidate the
decision on tax debt charge-off, and take the steps according to the
instructions given in point c of clause 2.3 of Section VI of Part II herein.
2.4. The debt management unit or the unit
participating in the procedure shall keep all documentation regarding debt
charge-off.
3. Tax deferral
a) Reviewing and evaluating or verifying the
request dossier
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- Where it is established that the taxpayer is not
eligible for tax deferral, the debt management unit counsels the leadership of
the tax authority to issue the Notice of refusal of tax deferral by completing
the Form No. 03/GHAN attached to the Circular No. 80/2021/TT-BTC within 10
(ten) working days of receipt of the request dossier.
- Where the submitted request dossier does not
contain all required documents; or it is established that the submitted request
dossier is suspected of having any offence involving the loss or damage to the
material value determined on the taxpayer’s own account or any other defect,
the debt management unit shall counsel the leadership of the tax authority to
issue the written Notice demanding explanations to or provision of additional
documents for the request dossier by using the Form No. 01/TB-BSTT-NNT attached
to the Decree No. 126/2020/ND-CP to the taxpayer within 03 (three) working days
of receipt of the request dossier; at the Tax Department, this Notice may serve
as the power of attorney to give the Head of the Division for debt management
and tax debt collection enforcement, or the Head of the Division for tax
administration under the Large Enterprise Tax Administration, the power to sign
the Decision on tax deferral;
- Where the taxpayer prepares the request dossier
which is complete and legitimate, and is eligible for tax deferral, then:
+ the debt management unit shall prepare the form
of transmittal relating to tax deferral and draft the Decision on tax deferral
by using the Form No. 02/GHAN attached to the Circular No. 80/2021/TT-BTC,
enclosing required documentation, for submission to the legal affairs unit for
its evaluation or verification according to regulations. The debt management
unit shall give explanations or clarifications for and add more documents to
the request dossier according to the evaluation opinions of the legal affairs
unit (if any).
+ Within 02 (two) working days of receipt of
evaluation opinions from the legal affairs unit, the debt management unit shall
integrate these opinions into the request dossier for submission to the
leadership of the tax authority for their consideration before issuance of the
Decision on tax deferral.
b) After issuing the Decision on debt deferral, the
debt management unit shall act as follows:
- Insert the decision on debt deferral in the
electronic tax administration system;
- Cooperate with the tax declaration and accounting
unit to adjust the late payment interest (if any);
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4. Deferral of
payment of fees for grant of mining rights in case of facing any issue relating
to clearance of rent land
a) Reviewing and evaluating or verifying the
request dossier
After receiving the request dossier, the debt
management unit or the unit participating in the procedure carries out the
acceptance and examination or verification process as follows:
- Where it is established that the taxpayer is not
eligible for such deferral, the debt management unit or the unit participating
in the procedure counsels the leadership of the tax authority to issue the Notice
of refusal of deferral by completing the Form No. 04/GHKS in Appendix III to
the Circular No. 126/2020/ND-CP within 10 (ten) working days of receipt of the
request dossier.
- Where the submitted request dossier for such
deferral does not contain all required documents; or contain any other defect,
the debt management unit or the unit participating in the procedure shall
counsel the leadership of the tax authority to issue the written Notice
demanding explanations to or provision of additional documents for the request
dossier by using the Form No. 03/GHKS in Appendix III to the Decree No.
126/2020/ND-CP to the taxpayer within 03 (three) working days of receipt of the
request dossier; at the Tax Department, this Notice may serve as the power of
attorney to give the Head of the Division for debt management and tax debt
collection enforcement, or the Head of the Division for tax administration
under the Large Enterprise Tax Administration, the power to sign the Decision
on deferral;
- Where the taxpayer prepares the request dossier
which is complete and legitimate, and is eligible for such deferral, then:
+ the debt management unit or the unit
participating in the procedure shall prepare the form of transmittal relating
to such deferral and draft the Decision on deferral of payment of fees for
grant of mining rights by using the Form No. 02/GHKS in Appendix III to the
Circular No. 126/2020/ND-CP, enclosing required documentation, for submission
to the legal affairs unit for its evaluation or verification according to
regulations. The debt management unit or the unit participating in the
procedure give explanations for the submitted dossier, or additionally provides
documentary evidence for the submitted dossier according to the evaluation
opinions of the legal affairs unit (if any).
+ Within 02 (two) working days of receipt of
evaluation opinions from the legal affairs unit, the debt management unit or
the unit participating in the procedure shall integrate these opinions into the
request dossier for submission to the leadership of the tax authority for their
consideration before issuance of the Decision on deferral of payment of fees
for grant of mining rights.
b) After issuing the Decision on deferral of
payment of fees for grant of mining rights, the debt management unit or the
unit participating in the procedure shall act as follows:
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- Cooperate with the tax declaration and accounting
unit to adjust the late payment interest (if any);
- Update competent units with information about the
foregoing Decision to get it published on the tax website within 03 (three)
working days following the date of issuance of that Decision.
- All of documents related to such deferral shall
be kept.
5. Tax payment in
instalments
a) Reviewing and evaluating or verifying the
request dossier
After receiving the request dossier, the debt
management unit carries out the examination or verification process as follows:
- Where the submitted request dossier for such
deferral does not contain all required documents, the debt management unit
shall counsel the leadership of the tax authority to issue the written Notice
demanding explanations to or provision of additional documents for the request
dossier by using the Form No. 01/TB-BSTT-NNT attached to the Decree No.
126/2020/ND-CP to the taxpayer within 03 (three) working days of receipt of the
request dossier; at the Tax Department, this Notice may serve as the power of
attorney to give the Head of the Division for debt management and tax debt
collection enforcement, or the Head of the Division for tax administration
under the Large Enterprise Tax Administration, the power to sign the Decision
on tax payment in instalments.
- Where it is suspected that the letter of
guarantee is illicit, the debt management unit shall counsel the leadership of
the tax authority to sign the Notice of verification using the Form No. 05/NDAN
attached to the Circular No. 80/2021/TT-BTC to the guarantor.
Where the guarantor confirms that the letter of
guarantee is invalid, within 03 (three) working days of receipt of the
verification results, the debt management unit shall solicit the leadership of
the tax authority to issue the Notice of refusal of tax payment in instalments
by completing the Form No. 03/NDAN attached to the Circular No. 80/2021/TT-BTC.
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b) After issuing the Decision on tax payment in
instalments, the debt management unit shall act as follows:
- Insert the Decision on tax payment in instalments
in the electronic tax administration system.
- Monthly, the debt management unit shall monitor
the taxpayer’s tax payment in instalments according to the Decision in effect.
Where the taxpayer misses or does not fully pay any monthly instalment by the
agreed payment due date, or the guarantor has not pay it on behalf of the
taxpayer, within 05 (five) working days following that date agreed payment due
date, the debt management unit shall counsel the leadership of the tax
authority to issue the Notice Form No. 02/NDAN attached to the Circular No.
80/2021/TT-BTC to the guarantor to request it to fulfill its guarantee
obligations as required by law, and send that Notice to the taxpayer as well.
- All of documents related to tax payment in
instalments shall be kept.
6. Exemption from
late payment interest
a) Reviewing and evaluating or verifying the
request dossier
After receiving the request dossier, the debt
management unit carries out the acceptance and examination or verification
process as follows:
- Where it is established that the taxpayer is not
eligible for such exemption, the debt management unit solicits the leadership
of the tax authority to issue the Notice of refusal of exemption from late
payment interest by completing the Form No. 03/ MTCN attached to the Circular
No. 80/2021/TT-BTC within 10 (ten) working days of receipt of the request
dossier.
- Where the submitted request dossier for such
exemption does not contain all required documents, the debt management unit
shall counsel the leadership of the tax authority to issue the written Notice
demanding explanations to or provision of additional documents for the request dossier
by using the Form No. 01/TB-BSTT-NNT attached to the Decree No. 126/2020/ND-CP
to the taxpayer within 03 (three) working days of receipt of the request
dossier. At the Tax Department, this Notice may serve as the power of attorney
to give the Head of the Division for debt management and tax debt collection
enforcement, or the Head of the Division for tax administration under the Large
Enterprise Tax Administration, the power to sign the Decision on exemption from
late payment interest.
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b) After issuing the Decision on exemption from
late payment interest, the debt management unit shall act as follows:
- Insert the Decision on exemption from late
payment interest in the electronic tax administration system;
- Cooperate with the tax declaration and accounting
unit to adjust the late payment interest (if any);
- All of documents related to exemption from late
payment interest shall be kept.
7. Exclusion from
being charged late payment interest
a) Reviewing and evaluating or verifying the
request dossier
After receiving the request dossier, the debt
management unit carries out the acceptance and examination or verification
process as follows:
- Where it is established that the taxpayer is not
eligible for such exclusion, the debt management unit shall solicit the
leadership of the tax authority to issue the Notice of refusal of exclusion
from being charged late payment interest by completing the Form No. 04/KTCN
attached to the Circular No. 80/2021/TT-BTC within 10 (ten) working days of
receipt of the request dossier.
- Where the submitted request dossier for such
exclusion does not contain all required documents, the debt management unit
shall counsel the leadership of the tax authority to issue the written Notice
demanding explanations to or provision of additional documents for the request
dossier by using the Form No. 01/TB- BSTT-NNT attached to the Decree No.
126/2020/ND-CP to the taxpayer within 03 (three) working days of receipt of the
request dossier. At the Tax Department, this Notice may serve as the power of
attorney to give the Head of the Division for debt management and tax debt
collection enforcement, or the Head of the Division for tax administration
under the Large Enterprise Tax Administration, the power to sign the Decision
on exclusion from being charged late payment interest.
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+ the debt management unit shall prepare the form
of transmittal relating to such exclusion and draft the Notice of approval of
exclusion from being charged late payment interest by using the Form No.
05/KTCN attached to the Circular No. 80/2021/TT-BTC, enclosing required request
documentation for such exclusion, for submission to the legal affairs unit for
its evaluation or verification according to regulations. The debt management
unit shall give explanations or clarifications for and add more documents to
the request dossier according to the evaluation opinions of the legal affairs
unit (if any).
+ Within 02 (two) working days of receipt of
evaluation opinions from the legal affairs unit, the debt management unit shall
integrate these opinions into the request dossier for submission to the
leadership of the tax authority for their consideration before signing of the
Decision on exclusion from being charged late payment interest.
b) After issuing the Notice of approval of
exclusion from being charged late payment interest, the debt management unit
shall act as follows:
- Insert the Notice of exclusion from being charged
late payment interest in the electronic tax administration system;
- Cooperate with the tax declaration and accounting
unit to adjust the late payment interest (if any).
- Monitor the fulfillment of tax obligations of the
taxpayer: When receiving the Form of Notice of payment of tax debts into the
state budget No. 03/KTCN attached to the Circular No. 80/2021/TT-BTC from the
taxpayer, the debt management unit shall re-compute tax debts or late payment
interest (if any), and cooperate with the tax declaration and accounting unit
in updating the late payment interest (if any);
- All of documents related to exclusion from being
charged late payment interest shall be kept.
8. Confirmation of
tax debts
After receiving the request for confirmation of tax
debts from the taxpayer or the competent state authority, the debt management
unit or the unit participating in the procedure shall, based on tax debt data
managed by the tax authority on the central electronic tax administration
system, draft the Notice of tax debts by completing the Form No. 02/TTN
attached to the Circular No. 80/2021/TT-BTC for submission to the leadership of
the tax authority to seek their approval before sending it to the requesting
taxpayer or the competent state authority.
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VII. Settlement of
tax amounts pending adjustment, bad debts
1. Tax amounts
pending adjustment
a) Tax amounts pending adjustment due to error(s):
- If the taxpayer discovers any error and sends the
review request to the tax authority: The tax declaration and accounting unit
shall handle or process the taxpayer's review request, and cooperate with the
debt management unit or the unit participating in the procedure in updating
data (if any). The debt management unit or the unit participating in the
procedure shall proceed to categorize debts in accordance with regulations.
- Where the debt management unit or the unit
participating in the procedure finds data input errors, it shall prepare the
request form to request the unit inputting incorrect data to compare input data
with data of the taxpayer and handle any erroneous data; concurrently, these
units concerned shall notify the handling results to the debt management unit
or the unit participating in the procedure for the required debt
categorization.
b) For tax debts pending adjustment due to delay in
circulation of proofs or documentary evidence, delay in recording or loss
thereof, the debt management unit or the unit participating the procedure shall
cooperate with the tax declaration and accounting unit, the tax examination and
inspection unit, etc. in determining documentary evidence of tax payment of the
taxpayer made at state treasuries or commercial banks, or documentary evidence
of tax payment made outside of the registered province in order for the tax
declaration and accounting to record any decrease in the amount of tax debts of
the taxpayer on the electronic tax administration system, and update the data
(if any).
c) For tax debts pending adjustment due to
recording them as revenue or expenditure, the debt management unit or the unit
participating the procedure shall request the tax declaration and accounting
unit, the tax examination and inspection unit or other relevant units to
determine the time limit for payment into the state budget, and proceed to
reset the time limit for tax payment shown in the electronic tax administration
system, as well as update the data (if any).
2. Bad debts
a) Bad debts (except tax debts relating to criminal
liabilities and tax debts of taxpayers subject to the tax authority’s measure
for enforcement of suspension or invalidation of invoices at least 03
consecutive times)
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b) Bad debts relating to criminal liabilities and
subject to invoice-related enforcement measures at least 03 (three) consecutive
times
- For bad debts related to criminal liabilities:
Upon receipt of the investigation conclusion or the
court judgment, if the taxpayer has not paid tax into the state budget yet, the
debt management unit or the unit participating in the procedure shall take
actions or measures to pursue, promote or enforce collection of tax debts.
- For bad debts subject to invoice-related
enforcement measures at least 03 (three) consecutive times:
The debt management unit or the unit participating
in the procedure shall conduct the ongoing monitoring of operation or execution
of enforcement actions or measures of the taxpayer:
+ If the taxpayer uses the invoice for each
transaction that occurs, or the tax authority ceases to impose the action or
measure for suspension of invoices upon the taxpayer, the debt management unit
or the unit participating in the procedure shall carry out debt
re-categorization and pursuit or collection promotion.
+ If the taxpayer meets all related regulatory
requirements and submits all required request dossier for debt write-off or
charge-off, the instructions given in clause 1 and 2 of Section VI of Part II
herein shall be followed.
VIII. Cooperation
between tax authorities and authorities having competence in granting
Certificate of Business Registration
1. Any exchange of information between the tax
authority at the same level as the Tax Sub-department having direct control
over the taxpayer and the district-level business registration agency, together
with the provincial-level business registration agency, shall be as follows:
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- Compile the list of taxpayers whose debts have
been written off in a month by completing the Form No. 01/DS-DKKD attached
hereto.
Where the debt management unit in collaboration
with other units discovers that the taxpayers have been granted the certificate
of business registration or resumed their production after debt write-off, a
particular list of these taxpayers shall be compiled by using the Form No.
02/DS-DKKD attached hereto to request the district-level business registration
agency and/or the provincial-level business registration agency to revoke the
existing certificate of business registration.
- Draft the Form of Notice No. 01/DKKD-QLN,
enclosing 02 Lists (Form No. 01/DS-DKKD and Form No. 02/DS-DKKD attached
hereto), containing the request for refusal to grant the certificate of
business registration or revocation of the existing certificate of business
registration (if any) according to the attached list of taxpayers for
submission to the district-level business registration agency and the
provincial-level business registration agency.
- Submit the Notice, enclosing the list of
taxpayers whose debts have been written off, to the leadership of the Tax
Sub-department for approval and signing before sending the approved Notice to
the district-level business registration agency and the provincial-level
business registration agency.
b) Where the Tax Sub-department is informed by the
district-level business registration agency and/or the provincial-level
business registration agency that the taxpayer whose debts have been written
off requests establishment of a new business entity, the debt management unit
shall keep a close watch on this case, and encourage that taxpayer to pay the
written-off debts.
If the taxpayer whose debts have been written off
has managed to pay the written-off debts into the state budget, the debt
management unit or the unit participating in the procedure shall act as
follows:
- Annul the Decision on debt write-off under the
instructions of clause 1.5 of Section VI of Part II herein after the taxpayer
has paid the written-off debts in full.
- Compile the list of taxpayers fully paying the
written-off tax debts specified in the Decision on debt write-off into the
state budget by using the Form No. 03/DS-DKKD attached hereto.
- Submit the completed Form of Notice No. 02/DKKD-QLN
attached hereto, enclosing the list of taxpayers that have paid written-off
debts in full into the state budget (the Form No. 03/DS-DKKD attached hereto),
for submission to the leadership of the Tax Sub-department for signing thereof
before sending the approved Notice to the district-level business registration
agency and the provincial-level business registration agency.
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2. Any exchange of information between the tax
authority at the same level as the Tax Department having direct control over
the taxpayer and the district-level business registration agency, together with
the provincial-level business registration agency, shall be as follows:
a) Monthly, if any debt write-off arises, the debt
management unit shall act as follows:
- Compile the list of taxpayers whose debts have
been written-off by using the Form No. 01/DS-DKKD attached hereto in a month.
Where the debt management unit in collaboration
with other units discovers that the taxpayers have been granted the certificate
of business registration or resumed their production after debt write-off, a
particular list of these taxpayers shall be compiled by using the Form No.
02/DS-DKKD attached hereto to request the district-level business registration
agency and/or the provincial-level business registration agency to revoke the
existing certificate of business registration.
- Draft the Form of Notice No. 01/DKKD-QLN attached
hereto, enclosing 02 Lists (Form No. 01/DS-DKKD and Form No. 02/DS-DKKD),
containing the request for refusal to grant the certificate of business
registration or revocation of the existing certificate of business registration
(if any) according to the attached list of taxpayers, for submission to the
district-level business registration agency and/or the provincial-level
business registration agency.
- Submit the Notice, enclosing the list of
taxpayers whose debts have been written off, to the leadership of the Tax
Department for approval and signing before sending the approved Notice to the
district-level business registration agency and the provincial-level business
registration agency.
b) Where the Tax Department is informed in writing
by the district-level business registration agency and/or the provincial-level
business registration agency that the taxpayer whose debts have been written
off requests establishment of a new production or business entity, the debt
management unit shall keep a close watch on this case, and encourage that
taxpayer to pay the written-off debts.
If the taxpayer whose debts have been written off
has managed to fully pay the written-off debts into the state budget, the debt
management unit shall act as follows:
- Annul the Decision on debt write-off under the
instructions of clause 1.5 of Section VI of Part II herein after the taxpayer
has paid the written-off debts in full.
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- Request the leadership of the Tax Department to
sign the completed Form of Notice No. 02/DKKD-QLN attached hereto, enclosing the
list of taxpayers that have paid written-off debts in full into the state
budget (Form No. 03/DS-DKKD attached hereto), before sending the approved
Notice to the district-level business registration agency and the
provincial-level business registration agency.
Where possible, information should be exchanged
online.
IX. Disclosure of
information about taxpayers owing tax and other amounts paid into the state
budget
1. Monthly, based on the actual condition and
developments of tax administration in local jurisdictions under its authority,
the debt management unit shall select taxpayers committing violations against
point a of clause 1 of Article 100 in the Law on Tax Administration No.
38/2019/QH14 and point g of clause 1 of Article 29 in the Government's Decree
No. 126/2020/ND-CP dated October 19, 2020 for the list of taxpayers subject to
disclosure requirements (Form No. 01/CKTT-QLN hereto attached), including such
information as name, tax identification number, address, tax debt amount.
2. The debt management unit shall conduct the
review, comparison or reconciliation process to ensure accuracy of the
disclosed information; propose the list of taxpayers subject to disclosure
requirements to obtain approval from the leadership of the tax authority.
3. After obtaining approval from the leadership of
the tax authority, the debt management unit shall send the list of taxpayers
subject to disclosure requirements to competent units so that they can disclose
information by using the methods specified in point b of clause 2 of Article 29
in the Decree No. 126/2020/ND-CP.
4. Where, after disclosing information, the tax
authority discovers that such disclosed information is not accurate, the debt
management unit shall solicit the leadership of the tax authority to approve
the Notice of rectification and disclose rectified information by using the
corresponding method specified in clause 3 of this Section.
X. Creation of journals and logbooks of tax
debts
1. Creating
journals
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2. Creating
logbooks of tax debts
The system automatically updates tax debts of
taxpayers (Form No. 03/NNT-BC hereto attached).
XI. Reporting of
results of implementation of debt management tasks
1. Preparing
reports
On a monthly basis, the inferior tax authority
prepares the Review Report on debt management and tax debt collection
enforcement (Form No. 01/BC-QLN hereto attached), enclosing the following
appendices:
- Appendix 01, including:
+ Appendix No. 01-1/BC-QLN: Integrated Report on
categorization of tax debts specific to tax authorities.
+ Appendix No. 01-2/BC-QLN: Integrated Report on
categorization of tax debts specific to tax types and economic activities.
+ Appendix No. 01-2A/BC-QLN: Integrated Report on
categorization of late payment interest specific to tax types.
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+ Appendix No. 01-4/BC-QLN: Report on results of
collection of the previous year's tax debts.
+ Appendix No. 01-4A/BC-QLN: Report on results of
collection of newly incurred tax debts.
+ Appendix No. 01-5/BC-QLN: Report of results of
disclosure of information about taxpayers owing tax debts.
+ Appendix No. 01-6/BC-QLN: Summary Report of
Notices of tax debts issued within the reporting period.
- Appendix 02, including:
+ Appendix No. 02-1/BC-QLN: Report on tax amounts pending
adjustment.
+ Appendix No. 02-2/BC-QLN: Report on settled tax
debts.
+ Appendix No. 02-3/BC-QLN: Report on debt
settlement results.
+ Appendix No. 02-4/BC-QLN: Report on debt
charge-off.
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Where there is no difference between tax debt data
in the aforesaid appendices and data available on the electronic tax
administration system, tax authorities at all levels shall use system data for
compilation of reports.
Where there is any difference between tax debt data
in the aforesaid appendices and data available on the electronic tax
administration system, any tax authority whose data are not consistent with
system data shall complete the aforesaid appendices and send them to the senior
tax authority for compilation of reports.
Settled debts (including debts of taxpayers
obtaining decisions on debt charge-off or notices of approval of exclusion from
being charged late payment interest from tax authorities) shall be separately
monitored according to Appendix 02-2/BC-QLN and shall not be integrated into
total tax debts according to report forms specified in Appendix 01.
2. Time limit for
submission of monthly reports
Within 05 working days following the day on which
the system runs the debt pursuit program, the inferior tax authority shall
submit the Review Report on debt management and tax debt collection enforcement
(Form No. 01/BC-QLN hereto attached) to the senior tax authority (excluding
appendices). Where there is any difference between data in the aforesaid
appendices and data available on the electronic tax administration system, the
inferior tax authority shall attach appendices when submitting reports.
If the deadline for submission of a report falls on
any day-off or holiday, the submission deadline shall be the subsequent working
day.
3. Method of
submission of reports
- Monthly reports shall be submitted via
purpose-made email.
- For annual December reports: The inferior tax
authority submits reports to the superior tax authority by email and the
written document bearing signature and seal of the tax authority’s head. Where
any annual December report makes data adjustments according to the conclusions
of audit, inspection and other competent agencies, the tax authority shall
update report data, enclosing related appendices, and submit the updated report
to the superior tax authority.
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1. Retention of
reports
- For written reports, the debt management unit
shall deposit reports that the tax authority submits to the superior tax
authority.
- Review report on tax debts and appendices
enclosed shall be filed in the electronic tax administration system at tax
authorities at all levels that supervise taxpayers.
2. Retention of
documentation
- The debt management unit shall keep all documents
and materials related to debts and settlement of debts of taxpayers.
- Documentation shall be filed by specific
taxpayers.
- Depositing or retention of documentation shall
comply with the regulatory provisions regarding state archives.
3. Historical data
on tax debts at tax authorities at all levels
Computer/IT units shall be in charge of storing and
ensuring ultimate security and confidentiality for processed data input into
the electronic tax administration system, including reports, journals,
logbooks, and Notice No. 01/TTN.
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IMPLEMENTATION
I. General Department of Taxation
Department of Debt Management and Tax Debt
Collection Enforcement:
1. Consult with the Leadership of the General
Department of Taxation on organization, assignment, direction and cooperation
between Departments and subordinate units of the General Department of Taxation
involved in implementation of this Procedure.
2. Instruct, direct Tax Departments and
Sub-departments to implement this Procedure, and inspect their implementation.
3. Make periodic reports on preliminary, final
review and assessment of performance of debt management tasks of all tax
authorities.
4. Recommend regulatory measures, mechanisms or
policies on effective debt management to the Ministry of Finance, Government
and National Assembly to seek their approval.
5. Give clarifications or modifications to the
Procedure; ensure accurate and proper updates to the Procedure to make it adapt
to the current context.
6. Cooperate with the IT Department to design,
develop and run IT apps to help in performing debt management activities at tax
authorities in a scientific, easy and effective manner.
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1. Divisions for Tax Management and Tax Debt
Collection Enforcement/Tax Administration Divisions under Large Enterprise Tax
Administration shall provide the leaderships of Tax Departments with counsels
regarding:
- Organization, assignment and direction for
cooperation between divisions under Tax Departments involved in implementation
of this Procedure.
- Instruct, direct divisions and Tax
Sub-departments under their jurisdiction to implement this Procedure, and
inspect their implementation.
2. Make periodic reports on preliminary, final
review and assessment of performance of debt management tasks under their
jurisdiction.
3. Recommend effective debt management measures to
the General Department of Taxation, People’s Committees and same-level
authorities for their consideration.
4. Recommend any modification or amendment to
regulatory mechanisms, policies and procedures for debt management and entries
included in Forms attached to this Procedure to the General Department of
Taxation in order to promptly respond to situations arising from the process of
debt management carried out at Tax Departments and Sub-departments.
5. Recommend and join with the General Department
of Taxation in developing and running IT apps to help in performing debt
management activities at tax authorities in a scientific, easy and effective
manner.
III. Tax
Sub-departments
1. Divisions/Teams for Tax Management and Tax Debt
Collection Enforcement, or other equivalent teams shall provide the leaderships
of Tax Sub-departments with counsels on:
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- Guiding and directing debt management units and
other units participating in the Procedure to implement the Procedure under their
jurisdiction, and inspect their implementation.
- For authorized collection units designated by tax
authorities, debt management units shall have a duty to solicit the leaderships
of Tax Sub-departments to direct tax administration teams of communes,
wards/commune and ward coalitions to notify these authorized collection units
that they must undertake pursuit or promotion of collection of tax debts for
payment into the state budget.
2. Make periodic reports on preliminary, final
review and assessment of performance of debt management tasks under their
jurisdiction.
3. Recommend effective debt management measures to
Tax Departments, People’s Committees and same-level authorities;
4. Recommend any modification or amendment to
regulatory mechanisms, policies and procedures for debt management and entries
included in Forms attached to this Procedure in order for Tax Departments to
seek approval from the General Department with a view to promptly respond to
situations arising from the process of debt management carried out at Tax
Sub-departments.
5. Give Tax Departments recommendations about IT
apps used for scientific, easy and effective management activities of tax
authorities, submit these recommendations to the General Department of Taxation
for its consideration; get involved in developing and running these apps./.