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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 1395/QD-TCT
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Hanoi, October 14, 2011
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DECISION
ON PROMULGATION OF PROCEDURE FOR
TAX DEBT MANAGEMENT
THE DIRECTOR OF THE GENERAL DEPARTMENT OF
TAXATION
Pursuant to the Law
on Tax administration, tax laws, and their guiding documents;
Pursuant to
Decision No. 106/QD-BTC dated January 14, 2010 of the Minister of Finance
defining the functions, tasks, powers and organizational structure of
Departments of General Department of Taxation;
Pursuant to
Decision No. 108/QD-BTC-BTC dated January 14, 2010 of the Minister of Finance
defining the functions, tasks, powers and organizational structure of
Provincial Departments of Taxation;
Pursuant to
Decision No. 502/QD-TCT dated March 29, 2010 of the Director of the General
Department of Taxation defining the functions, tasks, powers and organizational
structure of Departments of Provincial Departments of Taxations;
Pursuant to Decision
No. 504/QD-TCT dated March 29, 2010 of the Director of the General Department
of Taxation defining the functions, tasks, powers and organizational structure
of tax teams affiliated to Sub-departments of taxation;
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DECIDES:
Article
1. Procedure for Tax debt management is
promulgated together with this Decision
Article
2. This Decision takes effect from the day
on which it is signed. This Decision replaces Decision No. 477/QD-TCT dated May
15, 2008 of the Director of the General Department of Taxation on promulgation
of Procedure for tax debt management and Decision No. 752/QD-TCT dated May 14,
2010 of the Director of the General Department of Taxation on promulgation of
Procedure for management of tax debts of business households and individual tax
payers under the management of Sub-departments of taxation.
Article
3. Heads of Departments of General
Department of Taxation, Directors of Provincial Departments of Taxation,
Directors of Sub-departments of taxation are responsible for the implementation
of this Decision./.
DIRECTOR
Bui Van Nam
TAX DEBT MANAGEMENT PROCEDURE
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A.
GENERAL PROVISIONS
I.
PURPOSES
This document deals
with the duties, contents, procedures, and time for tax authorities to set
targets, collect and settle tax debts of taxpayers in accordance with the Law
on Tax administration and other documents on taxation.
II.
SCOPE
1. Tax authorities
include: General Department of Taxation, Provincial Departments of Taxation,
and Sub-departments of taxation.
2. Tax Enforcement
Agency of General Department of Taxation.
3. Tax debt management
and tax enforcement department of Provincial Departments of Taxation, tax debt
management and tax enforcement unit and tax debt management and tax enforcement
units of Sub-departments of taxation (hereinafter referred to as tax debt
departments/units)
4. The
departments/units engaged in this procedure include: tax inspection
department/unit; personal income tax department/unit; land management
departments (if any) department/unit in charge of revenue from land; major
company team (if any) or a unit in charge of major companies affiliated to tax
inspection department/unit; licensing fee unit, inter-commune tax
department/unit. The departments/units involved in tax debt management such as
tax declaration and tax accounting, inspection, documents, IT, propagation –
support.
5. Officials of tax
debt departments/units, officials of the departments/units participating in the
procedure (hereinafter referred to as participating departments/units).
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1. The Law on Tax
administration No. 78/2006/QH11 November 29, 2006 and its guiding documents.
2. The Law on
Enterprises No. 60/2005/QH11 dated November 29, 2005.
3. The Law on
Bankruptcy No. 21/2004/QH11 dated June 15, 2004.
4. Circular No.
108/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance on
settlement of government budget at years’ ends and making of annual government
budget statements.
5. Circular No.
128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance on
collection and management of government revenues via State Treasuries.
6. Circular No.
61/2007/TT-BTC dated June 14, 2007 on actions against tax offenses.
7. Circular No.
28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance on guidelines
for the Law on Tax administration, the Government's Decree No. 85/2007/ND-CP
dated May 25, 2007 and the Government's Decree No. 106/2010/ND-CP dated October
28, 2010.
8. Decision No. 106/QD-BTC
dated January 14, 2010 of the Minister of Finance defining the functions,
tasks, powers and organizational structure of agencies affiliated to General
Department of Taxation.
9. Decision No. 502/QD-TCT
dated March 29, 2010 of the Director of the General Department of Taxation
defining the functions, tasks, powers and organizational structure of
departments of General Department of Taxation.
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IV.
DEFINITIONS
1. Tax debt means an amount of tax amount, fee, late payment fine, and
any other amount payable according to regulations of law on taxation that has
been declared by the taxpayer or calculated by the tax authority; discovered by
a competent authority and notified to the tax authority, and is considered by
the tax authority the taxpayer’s liability, notified to the taxpayer but has
not been paid to government budget by the prescribed deadline.
2. Paid tax pending
adjustment means an amount of tax, fee,
late payment fine, or any other amount payable that has been paid by the
taxpayer but there are some errors on the deposit note, or documents are
delayed or lost, or they are awaiting recording, and are being adjusted by the
tax authority.
3. Tax debtor means a taxpayer that has owes a tax debt according to
Point 1 Section IV Part A of this document.
4. Debt means a debt that is determined when it is incurred.
5. Late payment
fine means an interest on the tax debt and
number of days of late payment.
6. Number of days
of late payment means a period of
consecutive days from the beginning day of tax debt until the debt is paid to
government budget, including days off and public holidays defined by the Labor
Code.
7. Beginning day of
tax debt means the day succeeding the
deadline for paying tax according to regulations of law on taxation.
8. Ending day of
tax debt means the day on which the tax
debt is paid government budget, or the effective date of a decision on debt
cancellation, tax exemption, or another form of settlement.
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V.
TAX DEBT CLASSIFICATION
1. Bad tax debts
include:
Tax debt owed by any
taxpayer that is, by law, considered dead, missing, incapable of civil acts,
and no request for tax debt cancellation is made.
1.2. Tax debt related
to criminal liability: a tax debt owned by any taxpayer who has not fulfilled
his/her tax liability and is under investigation, facing criminal prosecution,
awaiting a court’s judgment or conclusion by a legal authority,
1.3. Tax debt owned by
any taxpayer who has not fulfilled his/her tax liability and is no longer doing
business at the registered location, or submits a petition for shut down to the
tax authority; the tax authority has checked and concluded that the taxpayer’s
business has been shutdown. Cases of enterprise dissolutions against the
procedures in Company law are also taken into account.
1.4. Tax debt owed by
any taxpayer that has been dissolved (the decision on dissolution has been
approved) but has not pay off tax debts as prescribed by law.
1.5. Tax debt owed by
any taxpayer that goes bankrupt (a decision on bankruptcy has been made or
bankruptcy procedures are being followed) but has not settled his/her debts as
prescribed by law.
1.6. Other bad debts:
any tax debt that has been overdue for more than 90 days and is not mention in
1.1, 1.2, 1.3, 1.4, 1.5, and tax authority has taken ultimate tax enforcement
measures such as revocation of the Certificate of Business Registration,
license for establishment and operation, or practice certificates (according to
the Law on Tax administration) without being able to collect the tax debt.
2. Tax debts
overdue for up to 90 days: An amount of
tax that has been overdue for 01 - 90 days and is not classified as a bad debt,
tax debt pending decision, paid tax pending adjustment, or tax debt overdue for
more than 90 days; including tax debts under disputes.
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4. Tax debts
pending decision:
4.1. Tax debt pending
reduction or exemption: the tax debt owed by a taxpayer who is following
procedures at a tax authority for grant of tax exemption or tax reduction in
accordance with regulations of law on taxation (see Clause 14 in Appendix 01
enclosed herewith)
4.2. Tax debt pending
tax deferral: the tax debt owed by a taxpayer awaiting the tax authority to
grant a decision on tax deferral. Cases in which tax payment is deferred shall
comply with regulations of law on taxation (see Clause 15 in Appendix 01
enclosed herewith)
4.3. Tax debt pending
cancellation: the tax debt owed by a taxpayer who is following procedures at a
tax authority for tax debt cancellation in accordance with regulations of law
on taxation (see Clause 16 in Appendix 01 enclosed herewith).
4.4. Tax debt pending
offsetting: the tax debt owed by a taxpayer who has filed a claim and is
following tax refund procedures at a tax authority or awaiting the tax
authority to issue a decision on tax refund and offsetting (see Clause 17 in
Appendix 01 enclosed herewith).
5. Paid tax pending
adjustment: an amount of tax that has been
paid to government budget but the adjustment procedures have not been completed
by the tax authority, including the cases below:
5.1. Tax pending
adjustment due to errors:
a. The taxpayer
provides incorrect or insufficient on the deposit note.
b. Errors are made by
a State Treasury or commercial bank.
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- Incorrect
information about tax payable or paid tax.
- The taxpayer has declared
tax at the tax authority monitoring the taxpayer’s headquarter is located and
paid provisional tax at the tax authorities monitoring the taxpayer’s branches,
but the tax authority monitoring the taxpayer’s headquarter has not received
tax payment receipts.
5.2. Tax pending
adjustment due to delayed or lost documents: documents are not sent to the tax
authority properly by the State Treasury or the commercial bank; documents are
lost and the tax authority have received documents provided by the taxpayer,
State Treasury, or commercial bank; the tax official or authorized collector
has collected tax but has not completed tax payment procedures and transfer
such amount to government budget.
5.3. Tax pending
recording: the taxpayer has declared tax and followed tax payment procedures,
and is awaiting a competent authority to record such amount to government
budget, or the amount has to be recorded periodically (monthly, quarterly, or
annually).
B.
TAX DEBT MANAGEMENT PROCEDURE
I.
TAX DEBT COLLECTION TARGET
1. Determining tax
debt in the current year
- Determine tax debt
in the previous year (preceding the year in which the tax debt collection
target is set) in the tax debt classification report of December.
- Determine the tax
debt when setting the target (November every year) in the tax debt
classification report of October.
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2. Setting tax debt
collection targets in the current year (see
the tax debt collection targets Section I in Appendix 02 enclosed herewith)
- Consider the tax
debt in the current year estimated in Point 1 and the tax debt collection
target set by the superior tax authority.
- Consider the
economic analysis and forecasts, the new tax debt management policies; then:
+ Propose a tax debt
collection target in the current year.
+ Provide solutions
for achieving such target.
3. Reporting tax
debt collection targets to superior tax authorities:
3.1. Every
Sub-department of taxation shall report its tax debt collection target to the
Provincial Department of Taxation.
3.2. Every Provincial Department
of Taxation shall report its tax debt collection target to General Department
of Taxation.
4. Approving tax
debt collection targets
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4.2. According to the
target approved by General Department of Taxation and the result mentioned in
Point 3, every Provincial Department of Taxation shall set tax debt collection
targets of tax debt departments, participating departments, and Sub-departments
of taxation by December 31, then send a report to General Department of
Taxation.
5. Working towards
approved tax debt collection targets mentioned in Point 4
5.1. Tax debt
departments shall:
- Set targets to
collect the tax debts under the management of the Provincial Department of
Taxation;
- Estimate tax debt
collection target and request heads of the Provincial Department of Taxation to
set tax debt collection targets of tax debt departments, participating
departments, and Sub-departments of taxation;
- Assign tax debt
collection tasks to officials of the tax debt departments.
5.2. Participating
departments shall:
- Participate in
setting tax debt collection target;
- Assign tax debt collection
tasks to officials of the departments.
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- Every tax debt unit:
+ Set targets to
collect the tax debts under the management of the Sub-department of taxation;
+ Estimate tax debt
collection target and request heads of the Sub-department of taxation to set
tax debt collection targets of tax debt units and participating units;
+ Assign tax debt
collection tasks to officials of the tax debt unit.
- Participating units
shall:
+ Participate in
setting tax debt collection targets;
+ Assign tax debt
collection tasks to officials of the unit.
II.
SUPERVISING COLLECTION AND SETTLEMENT OF TAX DEBTS
1. Assignment of
tax debt management tasks
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Assign tax debt
management tasks to officials of the tax debt unit or participating unit
(hereinafter referred to as tax officials) following the procedures below:
- Appoint experienced
officers of the department/unit to handle the companies and business households
that follow accounting and invoicing regulations (declaring tax) according to
type of business, tax, business line, administrative division, location, and
other criteria.
- Appoint tax debt
officials to handle the business households that do not follow accounting and
invoicing regulations (paying flat tax) and the individuals that has tax
liability according to location such as: communes, train stations, bus
stations, markets, etc.
- Where the
inspectorate makes a decision to collect tax arrears, the tax debt
department/unit or participating department/unit shall:
+ Request the head of
the Provincial Department of Taxation or Sub-department of taxation to order
the inspection department/unit to urge taxpayers to pay the tax arrears to
government budget.
+ Appoint tax
officials to join the inspection department/unit in collecting tax arrears.
1.2. If the
assignments are changed in the month, the tax official shall transfer documents
about the taxpayers under their management to the recipient. The transfer must
be certified by the chief of the department/unit.
2. Tax debt
classification
2.1. Monthly, at least
03 working days after book closing date, tax official shall:
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- Review the list of
taxpayers in debt and classify the according to the debt shown by the tax debt
application, the criteria for tax debt classification, and documents about
taxpayers.
2.2. Any
department/unit of the tax authority that receives documents about a taxpayer
that are related to tax classification shall make copies and send them to the
tax debt department/unit or participating department/unit in order to classify
tax debts as prescribed.
Documents serving tax
debt classification shall comply with the Law on Tax administration and its
guiding documents (see Section II in Appendix 02 enclosed herewith).
3. Keeping log and
monitoring tax debts
On the working days
succeeding the day on which tax debts are classified as prescribed in Point 2
above, tax officials shall:
- Keep a log of tax
debts of every taxpayer using form 08/QLN enclosed herewith.
The each taxpayer
shall have a separate log to monitor his/her tax debts.
- Request the official
in charge of making summary of the department/unit to make a summary using form
No. 09/QLN enclosed herewith.
- The official in
charge of making summary shall make the summary of the status of local
taxpayers.
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4. Data comparison
4.1. After tax debts
are classified, if errors are found, tax officials shall:
- Invite the taxpayer
or his/her legal representative to the tax authority to compare his/her tax
debt. The invitation shall be made using the form No. 03/QLN enclosed herewith
and signed by the head of the tax authority, head of the tax debt department,
or head of the participating department. Tax declarations and proof of payment
(deposit notes, tax payment receipts, payment orders, decisions on tax refund
and offsetting, etc.) shall be used as the basis for verifying the declared
information, determining the tax debt difference between taxpayer and the tax
authority.
- A comparison record
shall be made using form No. 12/QLN enclosed herewith.
- The record and
relevant documents (tax declaration, proof of payment, etc.) shall be transferred
to the tax declaration and accounting department/unit in order to make an
adjustment note in a timely manner.
4.2. If the tax debt
information in the inspection record is not consistent with that in the tax
debt management application, tax officials shall cooperate with the inspection
department/unit and tax accounting department/unit in making comparison and
determining the reasons for such discrepancy, then make an adjustment note and
send it to the tax declaration and accounting department/unit for adjusting the
tax debt.
4.3. When a taxpayer
declares that the tax debt in the Notification No. 07/QLN is inaccurate, the
tax official shall invite such taxpayer to the tax authority for comparison:
- If the difference is
on account of the taxpayer, the taxpayer shall be requested to make a written
explanation and a record using the form no. 12/QLN enclosed herewith; it shall
then be transferred together with relevant documents (tax declaration, proof of
payment, etc.) to the tax declaration and accounting department/unit in order
to make an adjustment note in a timely manner.
- If the difference is
on account of the tax authority, the tax debt department/unit or participating
department/unit shall follow the procedures for determining the reasons and
send a written request for data replacement (certified by the chief of the
department/unit) to the tax declaration and accounting department/unit.
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According to the log
mentioned in Point 3 and comparison mentioned in Point 4:
5.1. With regard to
the debts overdue for 01 – 30 days, tax officials shall call, send messages or
emails to taxpayers or their legal representatives to urge the tax payment;
5.2. With regard to
the tax debts overdue for more than 31 days, tax officials shall:
- Make a notification
of tax debt and late payment fine using form No. 07/QLN enclosed herewith,
which also includes the new debts that have been overdue for 01 days or more.
- Request the head of
the tax authority, head of the tax debt department, or head of the
participating department to approve and sign the form No. 07/QLN.
- After being
approved, the notification shall be makes into several copies. 01 copy shall be
sent to the taxpayer; 01 copy is kept together with the taxpayer’s profile; 01
copy is sent to the tax declaration and accounting department/unit; 01 copy is
kept in the archives; and other copies shall be sent to relevant
department/units according to instructions in Section III Appendix 02 enclosed
herewith.
- If any error is
found after the notification is issued, the tax debt department/unit or
participating department/unit shall reissue the notification, specifying that
it replaces the old one.
- If the taxpayer
fails to pay the tax debt after 10 working days from the issuance of the notification,
the tax debt department/unit or participating department/unit shall:
+ Invite the taxpayer
or his/her legal representative to the tax authority, or work directly at the
taxpayer’s premises. The invitation shall be made using the form No. 03/QLN
enclosed herewith and signed by the head of the tax authority, head of the tax
debt department, or head of the participating department;
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+ If the taxpayer pays
tax via an authorized collector, the tax unit of the commune shall request the
head of the Sub-department of taxation to invite a representative of the
authorized collector and the taxpayer to the tax authority in order to grasp information
about the taxpayer's business operation, financial condition, and reasons for
late payment of tax.
After working, a
record shall be made, which requests the taxpayer to make a commitment to pay
tax within 90 days from the deadline.
5.3. If the taxpayer
fails to pay tax within 90 days from the deadline or by the extended deadline
and attempts to liquidate his/her assets or makes a getaway, the tax debt
department/unit shall make a notification of tax enforcement using form No.
09/TB-CCNT enclosed herewith.
5.4. A tax debt
notification shall not be made if tax has been paid and pending adjustment.
5.5. Every day, tax
officials shall write the completed tasks and time of completion it the log of
each taxpayer (form No.08/QLN), and monitor the automatic update of information
in the tax debt management application.
6. Processing
requests for tax debt cancellation, tax deferral, refund and offsetting
6.1. Tax debt
classification
With regard to the cases in which tax debts are cancelled
din the Law on Tax administration:
6.1.1. Making and verifying the requests for tax
debt cancellation
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b. Documents shall be submitted to the chief of
the tax debt unit, then transferred to the legal department (if any) or the
administration department for verification. The verification shall be done
within 03 working days from the receipt of the said documents.
c. Within 02 working days from the receipt of
opinions from the legal department or administration department, the tax debt
department/unit shall request the head of the tax authority to grant an
approval and submit a report to the superior tax authority.
d. After receiving the requests for tax debt
cancellation sent by the Provincial Department of Taxation, the Tax Enforcement
Agency, which is affiliated to General Department of Taxation, shall:
- If the documents are satisfactory and the
taxpayer is eligible: Within 05 working days from the receipt of documents, the
Tax Enforcement Agency shall send a draft report, the decision on tax debt
cancellation, and requests for opinions to the relevant units affiliated to
General Department of Taxation and the Ministry of Finance.
- If the taxpayer is eligible but the documents
are not satisfactory: Within 05 working days from the receipt of the documents,
the Tax Enforcement Agency shall request General Department of Taxation to
request the Provincial Department of Taxation to complete the documents.
- If the taxpayer is not eligible: Within 05
working days from the receipt of the documents, the Tax Enforcement Agency
shall request General Department of Taxation to send a rejection to the
Provincial Department of Taxation.
6.1.2. After an
approval for tax debt cancellation is issued, the tax debt department/unit shall
send its photocopies to:
- The tax declaration
and accounting department/unit for adjusting the tax payment deadline in the
tax administration application;
- The participating
department/unit.
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6.1.4. The tax debt
department/unit shall keep all documents about tax debt cancellation, including
the requests for tax debt cancellation, relevant documents, and the decision on
tax debt cancellation.
6.2. Tax deferral
6.2.1. Receiving and verifying applications for
tax deferral
The tax debt
department/unit shall receive and examine applications for tax deferral:
a. If the application
is satisfactory but the taxpayer is not eligible for tax deferral, within 05
working days from the receipt of the application, the tax debt unit shall
request the head of the tax authority to sign the decision to reject tax
deferral (form No. 04 enclosed herewith). 01 copy of the decision shall be
given to the taxpayer; 01 copy shall be kept by the tax debt unit; 01 copy
shall be kept in the archives, and other copies shall be sent to relevant
units.
b. If the application
is not satisfactory as prescribed, within 03 working days from its receipt, the
tax debt department/unit shall request the taxpayer, in writing, to complete
the application. If the taxpayer fails to complete the application, it shall
not be considered.
c. If the application
is satisfactory and the taxpayer is eligible for tax deferral:
- If the tax deferral
is within the competence of the taxpayer’s supervisory tax authority:
+ A draft of the permission for tax deferral
shall be made (the form in Appendix 03 enclosed herewith) and sent to the legal
department (if any) or the administration department for verification. Within
03 working days from the receipt of said document, the verifying unit shall
offer its opinions.
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After the head of the
tax authority issue a written approval, it shall be made into several copies.
01 copy shall be sent to the taxpayer; 01 copy is kept by the tax debt unit; 01
copy is sent to the tax declaration and accounting unit; 01 copy is kept in the
archives; and other copies shall be sent to relevant units.
- If tax deferral is
decided by the Prime Minister because of some special difficulties, the tax
debt department/unit shall receive the application:
+ If the taxpayer is
eligible for tax deferral, 6.2.1.a shall apply.
+ If the taxpayer is
eligible for tax deferral but the application is not satisfactory, 6.2.1.b
shall apply.
If the application is
satisfactory and the taxpayer is eligible for tax deferral, the Provincial Department
of Taxation or Sub-department of taxation shall request the head of the tax
authority in writing to transfer documents to the superior tax authority for
submission to the Ministry of Finance and the Prime Minister.
d. After receiving the
application for tax deferral sent by the Provincial Department of Taxation (in
case tax deferral is requested because of some special difficulties), the Tax
Enforcement Agency, which is affiliated to General Department of Taxation,
shall:
- If the application is satisfactory: Within 05
working days from the receipt of the application, the Tax Enforcement Agency
shall send a draft report to General Department of Taxation, the Ministry of
Finance, and the Prime Minister, then seek opinions for relevant units affiliated
to General Department of Taxation and the Ministry of Finance.
- If the application
is satisfactory: Within 05 working days from the receipt of the application,
the Tax Enforcement Agency shall request General Department of Taxation to
request the Provincial Department of Taxation to complete the application.
6.2.2. After an
approval for tax deferral is issued, the tax debt department/unit shall send
its photocopies to:
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- The participating
department/unit.
6.2.3. Every day, tax
officials shall write the completed tasks and time of completion it the log of each
taxpayer (form No.08/QLN), and monitor the automatic update of information in
the tax debt management application.
6.2.4. The tax debt
department/unit shall keep all documents about tax deferral, including the
application for tax deferral; additional documents, decision to reject or
approve the application by the tax authority.
6.3. Collection of
tax debts via tax refund and offsetting
After receiving the
request for certification of the taxpayer’s tax debt from the tax declaration
and accounting department/unit, the tax debt department/unit or participating
department/unit shall:
- Issue a
certification of tax debt according to the tax debt on the tax debt management
application.
- Return documents to
the tax accounting department/unit to issue a Decision on refund and
offsetting.
7. Handling paid
tax pending adjustment; handling bad debts (except for cancelled debts
mentioned in Point 6), and some causes of differences in tax debts
7.1. Paid tax
pending adjustment
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a. If the taxpayer
fills the deposit note incorrectly: According to the tax registration, tax
declaration, and list of government budget items, the tax debt department/unit
or participating department/unit shall send a list of errors to the tax
declaration and accounting department/unit in order to request the taxpayer to
adjust the declaration and pay tax correctly.
b. If errors are made
by a State Treasury or commercial bank:
The tax debt
department/unit or participating department/unit shall request the head of the
tax authority to order the tax declaration and accounting department/unit to:
- Request the State
Treasury or the State bank to comply with regulations when making the proof of
payment, provide sufficient information about TIN, budget items, tax period,
and date of tax decision or penalty decision after inspection.
- Request the State
Treasury to provide sufficient information on the List of proof of payment sent
to the tax authority such as names, TINs of taxpayer, dates of documents,
budget items, tax periods, and date of tax decisions, etc.
- Request the State
Treasury and commercial bank to adjust the incorrect tax amounts that have been
paid.
c. If errors are made
by the tax authority:
If errors are made
because information is entered incorrectly, the tax debt department/unit or
participating department/unit shall request the tax declaration and accounting
department/unit to make adjustments.
7.1.2. If tax has been
paid but documents are delayed or lost, the tax debt department/unit or
participating department/unit shall send notify the tax declaration and
accounting department/unit and inspection department/unit in order to identify
the taxpayer’s proof of tax payment at the State Treasury or commercial bank in
order to reduce the taxpayer’s tax debt on the tax administration application.
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7.1.4. If the errors
are due to an upgrade to the tax administration application
The tax debt
department/unit or participating department/unit shall cooperate with the tax
declaration and accounting department/unit to find the debts due to such
errors, and request the IT department/unit to rectify the application.
7.2. Bad debts
7.2.1. With regard to
tax debts owed by taxpayers that are, by law, considered dead, missing,
incapable of civil acts, and requests for tax debt cancellations are not made
as prescribed in Point 6.1, Section II, Part B of this document, the tax debt
department/unit or participating department/unit shall:
a. Request the head of
the tax authority to order the tax inspection departments/units, tax debt
departments/units, inter-commune tax units to verify such cases.
b. Suggest measures
for handling tax debts according to the verification result:
- Propose solutions
for tax collection if the taxpayer is still living locally and has property;
- Follow the
instruction in Point 6.1, Section II, Part B of this document if the taxpayer
is dead, missing, or incapable of civil acts.
7.2.2. With regard to
tax debts owed by taxpayers involved in criminal liability:
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b. The tax debt
department/unit or participating department/unit shall notify relevant
competent authorities of the tax debts in order to handle the case after having
the conclusion of a legal authority or a court’s judgment.
c. After having an
investigation order or court’s order, if the taxpayer has not pay tax to
government budget, tax officials shall implement the measures for urging
payment of tax debts.
7.2.3. With regard to
tax debts of any taxpayer who has submits a petition for shutdown or has shut
down the business operation and has not fulfilled tax obligation, the tax debt
department/unit or participating department/unit shall:
a. Request the heads
of the tax authority to order the tax inspection department/unit to verify
information about the taxpayer.
b. Suggest measures
for handling tax debts according to the verification result:
- If the taxpayer is
still doing business locally, the tax debt department/unit or participating
department/unit shall be in charge of tax debt collection.
- If the taxpayer no
longer does business locally, the tax debt department/unit or participating
department/unit shall monitor and propose solutions for such tax debts.
7.2.4. Tax debts owed
by taxpayers that have approved tax dissolution decisions
a. Tax officials shall
report taxpayer’s status to heads of the tax authority.
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c. If the taxpayer has
not paid tax, tax officials shall implement the measures for collecting tax
debts.
7.2.5. With regard to
tax debts owed by taxpayers who go bankrupt:
a. Tax officials shall
report taxpayer’s status to heads of the tax authority.
b. The tax debt
department/unit or participating department/unit shall notify the court,
business registration authority, the creditors, people having relevant benefits
and obligations of the tax debts in accordance with Company law and the Law on
Bankruptcy.
c. After having a
court’s decision, the tax debt department/unit or participating department/unit
shall implement the procedures for collecting tax debts accordingly.
7.2.6. Other tax
debts: keep a log of tax debts.
7.3. Log keeping
Tax officials shall
write the completed tasks and time of completion it the log of each taxpayer (form
No.08/QLN), and monitor the automatic update of information in the tax debt
management application.
8. Collection of
tax debts owed non-resident constructors, branches, authorized collector
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- At the Provincial
Department of Taxation or Sub-department of taxation of the administrative
division where the non-resident taxpayer operate (hereinafter referred to as
local tax authorities):
+ The tax debt
department/unit or participating department/unit shall cooperate with the tax
inspection department/unit and tax declaration department/unit in making a list
of indebted non-resident taxpayers operating locally, the request the tax
authorities of the administrative divisions where their headquarters are
located to cooperate in collecting the debts (form (10/QLN).
+ After receiving the request
from the Provincial Departments of Taxation or Sub-departments of taxation of
the administrative divisions where the non-resident taxpayers’ headquarters are
located, the tax declaration and accounting departments/units shall enter data
and adjust their tax debts.
- According to the
request for cooperation sent by local tax authorities, the tax debt
department/unit, participating department/unit, or tax inspection
department/unit shall compare and verify the revenue earned and paid tax on the
tax declaration and deposit note:.
+ If tax is declared
and paid sufficiently, local tax authorities shall be notified in order to
reduce tax debt on the logbook and eliminate repeated debts.
+ If the non-resident
taxpayer’s headquarter has not declared and paid tax, the Provincial Department
of Taxation or Sub-department of taxation shall request the taxpayer to make an
additional declaration (if the time limit has not expired) and immediately pay
the tax arrears.
+ If the non-resident
taxpayer has declared tax at the tax authority where the taxpayer’s headquarter
is located and provisionally paid tax at the local tax authorities, the tax
debt department/unit or participating department/unit (where the taxpayer’s
headquarter is located) shall request the taxpayer to check the documents
submitted to local tax authorities in order for tax declaration and accounting
department/unit to make adjustments.
8.2. Authorized
collectors
- Tax authorities
shall do tax accounting according to the tax payment receipts submitted by
authorized collectors to tax authorities and deposit notes (certified by State
Treasuries or commercial banks). If unpaid tax is found, inter-commune tax
units shall determine the tax debts and propose measures for tax collection.
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9. Reporting debt
management
9.1. Reports shall
be made using the forms provided in this document
9.1.1. At
Sub-departments of taxation
a. The tax debt unit
and participating unit shall make the following reports:
- Summary report on
tax debt classification using forms 01/QLN and 02/QLN.
- Tax debt collection
report using form 05/QLN.
- List of taxpayers
owing big debts using form 13/QLN.
- Statistical report
on tax collection measures taken using form 14/QLN.
The aforesaid reports
shall be sent to the tax enforcement unit for summarization purpose.
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- Summary report on
tax debt classification using forms 01/QLN and 02/QLN.
- Monthly tax debt
management and tax enforcement report using form 04/QLN.
- Tax debt collection
report using form 05/QLN.
- Tax debt
cancellation report using form 06/QLN.
- Report on tax
enforcement decisions using form 11/QLN.
- List of taxpayers
owing big debts using form 13/QLN.
- Statistical report
on tax collection measures taken using form 14/QLN.
- List of taxpayers
subject to tax enforcement in the period (using form 20/CCNT enclosed with the
tax enforcement procedure).
- List of decisions on
tax enforcement (using form 23/CCNT enclosed with the tax enforcement
procedure).
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a. The tax debt
department and participating department shall make the following reports:
- Summary report on
tax debt classification using forms 01/QLN and 02/QLN.
- Tax debt collection
report using form 05/QLN.
- List of taxpayers
owing big debts using form 13/QLN.
- Statistical report
on tax collection measures taken using form 14/QLN.
The aforesaid reports
shall be sent to the tax debt department for summarization purpose.
b. After receiving
reports from the participating department and Sub-departments of taxation, the
tax debt department shall make the following reports:
- Summary report on
debt classification using forms 01/QLN and 02/QLN.
- Monthly tax debt
management and tax enforcement report using form 04/QLN.
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- Tax debt
cancellation report using form 06/QLN.
- Report on tax
enforcement decisions using form 11/QLN.
- List of taxpayers
owing big debts using form 13/QLN.
- Statistical report on
tax collection measures taken using form 14/QLN.
- List of taxpayers
subject to tax enforcement in the period (using form 20/CCNT enclosed with the
tax enforcement procedure).
- List of decisions on
tax enforcement (using form 23/CCNT enclosed with the tax enforcement
procedure).
9.1.3. At General
Department of Taxation
- Summary report on
tax debt classification using forms 01/QLN
- Monthly tax debt
management and tax enforcement report using form 04/QLN.
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- Tax debt
cancellation report using form 06/QLN.
- List of taxpayers
owing big debts using form 13/QLN.
9.2. Reporting
period
9.2.1. Every month,
Provincial Departments of Taxation and Sub-departments of taxation shall submit
the following reports to their superior tax authorities:
+ Summary report on
tax debt classification using form 01/QLN;
+ Monthly tax debt
management and tax enforcement report using form 04/QLN;
+ Tax debt collection
report using form 05/QLN;
+ Report on tax
enforcement decisions using form 11/QLN.
+ List of taxpayers
owing big debts using form 13/QLN.
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+ Summary report on
decisions on tax enforcement (using form 23/CCNT enclosed with the tax enforcement
procedure).
9.2.1. Every year,
Provincial Departments of Taxation and Sub-departments of taxation shall submit
the tax debt cancellation reports (form 06/QLN) to their superior tax
authorities.
9.2.3. Reporting
deadline
- Deadlines for
submitting monthly reports:
+ Sub-departments of
taxation shall submit monthly reports to the Provincial Department of Taxation
by the 15th of the next month.
+ Provincial
Departments of Taxation shall submit monthly reports to General Department of
Taxation by the 20th of the next month.
- Deadlines for
submitting annual reports:
+ Sub-departments of
taxation shall annual reports to the Provincial Department of Taxation by the
January 15 of the next year.
+ Provincial
Departments of Taxation shall submit annual reports to General Department of
Taxation by the January 20 of the next year.
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10.1. The debt
management unit shall:
Retain reports of the
whole tax authority: summary report on tax debt classification, tax debt
collection report, tax debt cancellation report, tax enforcement report, list
of taxpayers subject to tax enforcement in the period, summary report on tax
enforcement, and report on tax enforcement decision.
10.2. Participating
units shall:
Retain their reports:
Summary report on tax debt classification, tax debt collection report.
10.3. Taxpayers’
profiles
Every taxpayer’s
profile shall be retained, including: notifications of tax debt and late
payment fine, decisions on measures for tax settlement, decisions on tax debt
cancellation, approvals for tax deferral, and other documents about the
taxpayers’ debts.
10.4. The tax debt
log and list of taxpayers subject to enforcement in the period shall be printed
at the request of the head of the tax authority, superior tax authority, or
another competent authority.
C.
IMPLEMENTATION
1. General
Department of Taxation
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b. Summarize and
assess the tax debt management.
c. Propose solutions
and policies on effective tax debt management to the Ministry of Finance, the
Government, and the National Assembly.
d. Revise the
procedures to suit actuality.
dd. Develop and apply
information technology to support tax debt management in a scientific,
convenient, and effective way.
2. Provincial
Departments of Taxation
a. The tax debt
department shall provide the head of the Provincial Department of Taxation with
consultancy on:
- Giving tasks and
coordinating the departments of the Provincial Department of Taxation.
- Provide instructions
and carry out inspections at the departments and local Sub-departments of
taxation.
b. Summarize and assess
the tax debt management locally every six months.
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d. Suggest adjustments
to the debt management procedures, policies, and items on the forms provided in
this document in order to deal with particular cases during tax debt management
at the Provincial Department of Taxation and Sub-departments of taxation.
dd. Participate in the
development and app of information technology to support tax debt management in
a scientific, convenient, and effective way.
3. Sub-departments
of taxation
a. The tax debt
department shall provide the head of the Sub-department of taxation with
consultancy on:
- Giving tasks and
coordinating the units of the Sub-department of taxation.
- Provide instructions
and inspect the adherence to this document of the local units.
- Request the head of
the Sub-department of taxation to order inter-commune tax units to request the
authorized collector to collect tax debts and transfer the collected amounts.
b. Summarize and
assess the tax debt management locally every six months.
c. Propose solutions
for effective tax debt management to the Provincial Department of Taxation, the
People’s Committee, and agencies at the same level.
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dd. Participate in the
development and app of information technology to support tax debt management in
a scientific, convenient, and effective way./.
APPENDIX 1
REFERENCE FOR TAX DEBT MANAGEMENT PROCEDURE
1. Taxpayers
Pursuant to Clause 1, Article 2, Chapter I of
the Law on Tax administration, taxpayers include:
- Organizations, households, individuals paying
tax in accordance with regulations of law on taxation;
- Organizations, households, individuals paying
other amounts to government budget (hereinafter referred to as tax), which are
received by tax authorities as prescribed by law;
- Organizations and individuals that withhold
tax and follow tax procedures on behalf of taxpayers.
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Pursuant to Point a, Clause 2, Article 2,
Chapter I of the Law on Tax administration, tax authorities include General
Department of Taxation, Provincial Departments of Taxation, and Sub-departments
of taxation.
3. Tax officials
Pursuant to Clause 3 Article 2 of the Law on Tax
administration, tax officials include officials of tax authorities and customs
authorities.
4. Tax Enforcement Agency
Pursuant to Article 5 of the Decision
promulgated together with Decision No. 106/QD-BTC dated January 14, 2010 of the
Minister of Finance, Tax Enforcement Agency shall:
- Request the Director of the General Department
of Taxation to consider:
+ Instructions on tax debt management, tax
deferral, tax debt cancellation, fine, enforcement of fine tax and fine
payment;
+ Annual plans for tax debt management, tax
enforcement, cancellation of tax debts and fines;
+ Results of verification of applications for
tax deferral, cancellation of tax debts and fines.
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- Classify tax debts, analyze and assess the tax
debt management, enforcement of tax and fine payment by tax authorities.
- Propose measures for improving the quality and
effectiveness of tax debt management and tax enforcement.
- Perform other tasks given by the Director of
the General Department of Taxation.
5. Tax debt department at the Provincial
Department of Taxation
Pursuant to Point 3, Part 1 of the Decision
promulgated together with the Decision No. 502/QD-TCT dated March 29, 2010 of
the Director of the General Department of Taxation, the debt and tax debt
department of the Provincial Department of Taxation shall assist the Director
of the Provincial Department of Taxation in managing tax debts, enforce the
payment of tax debts and fines of the taxpayers in the province.
Specific tasks:
- Make plans for tax debt collection and tax
enforcement in the province;
- Provide instructions and inspect the
management of tax collection and tax enforcement by Sub-departments of
taxation;
- Directly monitor the debts, compile a list of
debtors, and classify tax debts as prescribed; analyze the status of each
taxpayer in the province;
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- Make a request for tax enforcement and submit
measures for tax enforcement to the head of the Provincial Department of
Taxation. Organize the tax enforcements or cooperate with competent authorities
in tax enforcement;
- Follow the procedures for collecting tax debts
and fines; monitor and report the collection of tax debts and fines; confirm
the debt to government budget;
- Provide consultancy on handling applications
for interest freezing, tax deferral and tax debt cancellation, and other tax
debt documents (including documents transferred by Sub-departments of
taxation); verify and transfer the tax debt documents to superior tax
authorities and relevant authorities for cooperation in settling tax debts in
the cases beyond the competence of the Provincial Department of Taxation;
- Monitor the result of tax settlement by
superior tax authorities and implementation of decisions on tax debt settlement
by taxpayers;
- Summarize, report, and assess the result of
tax debt management and tax enforcement locally; propose solutions for
improving the effectiveness of tax debt management and tax enforcement;
- Compile documents and participating in
training tax officials;
- Retain, protect tax documents and legal
documents under the management of the unit;
- Perform other tasks given by the Director of
the Provincial Department of Taxation.
6. Tax debt unit
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Specific tasks:
- Make
plans for tax debt collection and tax enforcement in the district;
- Follow the procedures for collecting tax debts
and fines; monitor and report the collection of tax debts and fines; confirm
the debt to government budget;
- monitor the debts, compile a list of debtors,
and classify tax debts as prescribed; analyze the status of each taxpayer in
the district;
- Collect information about the taxpayers in
debt, propose measures for debt collection and tax enforcement; provide
information about tax debts in the province at the request of legal authorities
and the head of the Sub-department of taxation; announce the list of the
entities that avoid paying tax debt through the mass media;
- Provide consultancy on handling applications
for tax deferral and tax debt cancellation, and other tax debt documents;
verify and transfer the documents to competent agencies or decide the tax
deferral, cancellation of tax debts and fine within their competence;
- Monitor the result of tax settlement by
superior tax authorities and implementation of decisions on tax debt settlement
by taxpayers;
- Verify and request competent authorities to
settle irrecoverable debts; instruct taxpayers to make tax documents;
- Make requests for tax enforcement and propose
measures for tax enforcement to the head of the Sub-department of taxation;
cooperate with competent authorities in tax enforcement as prescribed;
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- Retain and protect tax documents and legal
documents under the management of the unit;
- Perform other tasks given by the Director of
the Sub-department of taxation.
7. Responsibilities of the People’s
Committees in tax administration
Pursuant to Clause 2, Article 11, Chapter I of
the Law on Tax administration, the People’s Committees are responsible for:
- Requesting relevant local agencies to cooperate
with tax authorities in estimating government budget revenue and collect
government budgets locally;
- Inspecting the adherence to regulations of law
on taxation;
- Take actions against
violations; settle complaints and denunciations pertaining to legislation on
taxation within their competence.
8. Responsibilities of other state
authorities for tax administration
Pursuant to Article 13, Chapter I of the Law on
Tax administration, other state authorities are responsible for:
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- Investigation authorities, the Procuracy, and
the courts, within the area of their competence, shall initiate investigations,
prosecutions, and trials against tax offences as prescribed by law, and report
the results to tax authorities.
9. Legal representative of taxpayer
Pursuant to Clause 1, Article 5, Chapter I of
the Law on Tax administration, the representative of the taxpayer is a legal
representative or authorized representative who follows some tax procedures on
behalf of the taxpayer.
10. Authorized collection
Pursuant to Article 3, Chapter I of the
Government's Decree No. 85/2007/ND-CP dated May 25, 2007:
- Tax authorities shall authorized other
organizations or individual to collect some taxes as prescribed by the Ministry
of Finance.
- Tax collection shall be authorized by a
contract between the head of the tax authority and the authorized collector.
- The authorized collector shall notify
taxpayers and urge them to pay tax under the authorization contract; issue
receipts to taxpayers when collecting tax; transfer collected tax to the
account of the tax authority at State Treasury; make tax collection statements
and submit tax payment receipts to the tax authority; monitor and report the
new taxpayers or the cases in which local taxpayers changes their business
scale or business lines.
- The tax authority shall announce the cases in
which tax collection may be authorized; provide proof of tax payment; provide
instructions and inspect the collection and transfer of tax by the authorized
collector.
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11. Procedures for dissolution
Pursuant to Article 158 of Company law No.
60/2005/QH11 dated November 29, 2005, the dissolution of a company shall be
carried out as follows:
11.1. Approve the decision on dissolution. The
decision on dissolution of a company shall contain:
a) Company’s name and address of its
headquarter;
b) Reasons for dissolution;
c) The procedures and time limits for finalizing
contracts and paying debts, which must not exceed 06 months from the day on
which the dissolution is approved;
d) Solutions for fulfillment of obligations
derived from employment contracts;
e) Full name and signature of the company’s legal
representative.
11.2. The owner of the private company, the
Board of members or owner of the company, the Executive Board shall directly
organize the asset liquidation, unless the company’s charter prescribes that a
separate liquidation council be established.
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If the decision must be posted on a newspaper by
law, it shall be posted on at least 03 issues of a newspaper or online
newspaper.
The decision on dissolution shall be sent to the
creditors together with the notification of solutions for debt settlement. The
notification must bear the creditor’s name and address, the debt, deadline,
location, and method for payment; method and deadline for settlement of
debtors’ complaints.
11.4. The company’s debts shall be paid in the
following order:
a) Unpaid salaries, severance pay, social
insurance prescribed by law, and other benefits of employees according to the
collective labor agreement and concluded employment contracts;
b) Tax debts and other debts.
After all debts and dissolution costs are paid,
the remaining amount belongs to the owner of the private company or
members/shareholders, or owners of the company.
11.5. Within 07 working days from the day on
which all debts are paid, the legal representative shall send the application
for dissolution to the business registration authority. Within 07 working days
from the receipt of the satisfactory application, the business registration
authority shall remove the company’s name from the registry.
12. Tax debts owed by taxpayers facing
bankruptcy
Pursuant to Article 3, Chapter I of the Law
on Bankruptcy, a company or cooperative is considered facing bankruptcy when it
is not able to pay the due debts at the request of creditors.
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- Creditor of a secured debt
means a creditor whose debt is secured against assets of the company,
cooperative, or a third party.
- Creditor of a partly secured debt means a
creditor whose debt is secured against assets of the company, cooperative, or a
third party, the value of which is smaller than the debt.
- Creditor of an unsecured
debt means a creditor whose debt is not secured against assets of the company,
cooperative, or any third party.
Pursuant to Article 37, Chapter III of the
Law on Bankruptcy on the order of asset distribution:
- If the judgment decides to initiate the
liquidation, the value of assets of the company or cooperative shall be
distributed in the following order:
+ Bankruptcy costs;
+ Unpaid salaries, severance pay, social
insurance prescribed by law, and other benefits of employees according to the
collective labor agreement and concluded employment contracts;
+ Unsecured debts shall be paid to the creditors
on the list of creditors as follows: If the value of assets is sufficient to
pay all the debts, each of the creditors shall have the debt cleared in full;
if the value of assets is not sufficient to pay all the debts, each creditor
shall have part of the debt cleared.
- If the value of assets remains after all
amounts mentioned in Clause 1 of this Article are paid, such remainders shall
belong to:
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+ The owner of the private company;
+ Members of the company; shareholders of the
joint-stock company;
+ The owner of the state-owned company.
- Where the judge decides to initiate the
procedures for business resumption, the payments shall be made in the order
specified in Clause 1 of this Article, unless otherwise agreed among the
parties.
13. Tax payment deadline
- Tax payment date
Pursuant to Clause 1, Article 26 of Circular No.
28/2011/TT-BTC, tax payment date is the day on which:
- The State Treasury, bank, or credit
institution makes a certification on the deposit note (if tax is paid by wire
transfer), on the note of electronic tax payment (if tax is paid
electronically).
- The State Treasury, tax authority, or
authorized collector makes a certification on the tax payment receipt (if tax
is paid in cash)
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- Tax payment deadline
Pursuant to Article 42, Chapter V of the Law on
Tax administration:
- If tax is calculated by the taxpayer, the
deadline for paying tax is the deadline for submitting the tax declaration.
- If tax is calculated or imposed by the tax
authority, the deadline for paying tax is the deadline written on the
notification issued by the tax authority.
14. Procedures for tax exemption and tax
reduction
Pursuant to Article 61, Section 1, Chapter
VIII of the Law on Tax administration:
Tax authority shall grant tax exemption or
reduction in the cases prescribed by tax laws.
Pursuant to Article 62, Section 1, Chapter
VIII of the Law on Tax administration:
- IF the taxpayer determines the tax exempted or reduced himself/herself,
the application shall consists of:
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+ Documents related to the determination of exempted or reduced tax.
- If the tax exemption or reduction is decided by the tax authority, the
tax authority shall consist of:
+ A written request for tax exemption or reduction, specifying the tax,
reasons for tax exemption or reduction; and the amount of exempted or reduced
tax;
+ Documents related to the determination of exempted or reduced tax.
- The government shall specify the cases in
which the taxpayer determines the exempted or reduced tax, and the cases in
which tax exemption or reduction is decided by the tax authority.
Pursuant to Article 63, Section 1, Chapter
VIII of the Law on Tax administration:
- If the taxpayer determines the exempted or reduced tax, the application
for tax exemption or reduction shall be submitted together with the tax
declaration as prescribed in Chapter III of the Law.
- If the tax exemption or reduction is decided by the tax authority, the
application for tax exemption or reduction shall be submitted as follows:
+ The application for exemption or reduction of export tax, import tax, or
another tax pertaining to exported/imported goods shall be submitted to the
competent customs authority;
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- The application for tax exemption or reduction shall be received as
follows:
+ If the application for tax exemption or reduction
is directly submitted at a tax authority, a tax official shall receive the
application and append the seal thereon, write the receipt time and quantity of
documents enclosed with the application;
+ If the application for tax exemption or
reduction is directly submitted at a tax authority, a tax official shall
receive the application and append the seal thereon, write the receipt time and
quantity of documents enclosed with the application;
+ If the application for tax exemption or
reduction is submitted electronically, it shall be received, examined by the
tax authority via the electronic data processing system;
+ If the application is not satisfactory, within
03 working days from its receipt, the tax authority shall request the taxpayer
to complete the application.
Pursuant to Article 64, Section 1, Chapter
VIII of the Law on Tax administration:
- Within 50 days from the receipt of the satisfactory application for
cancellation of tax debt or fine, the competent person shall issue a decision
on debt cancellation or notification of rejection.
- If a field inspection is
necessary, the deadline for deciding the tax exemption or reduction is 60 days
from the receipt of the satisfactory application.
15. Tax deferral
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15.1. Cases in which tax payment is deferred:
Deferral of tax or fine payment (hereinafter
referred to as tax deferral) if the taxpayer fails to pay tax on schedule in
the following cases:
a) A natural disaster, conflagration, or
accident that inflicts property damage and causes the taxpayer to fails to pay
tax on schedule;
b) The relocation of business premises at the
request of a competent authority and causes the business operation to be
suspended, productivity to reduce, or operating costs at the new business premises
to increase;
c) Changes to the government’s policies directly
affect the taxpayer’s business performance.
d) The taxpayer engaged in infrastructural
development who is executing constructions funded by government budget is not
reimbursed by government budget and thus is not able to pay tax.
e) The taxpayer executing project of investment
in infrastructure or real estate that is given or leased land by the State.
However the land has not been cleared or transferred, thus the taxpayer fails
to pay the land levies or land rent.
g) The taxpayer faces other difficulties as
decided by the Prime Minister at the request of the Minister of Finance.
15.2. Amount of tax and fine deferred:
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- If ≤ 50% of the taxpayer’s property is
damaged, the taxpayer may defer the payment of an amount of tax and fine that
is corresponding to the damage for one year, provided the deferred amount does
not exceed the damage.
- If over 50% of the taxpayer’s property is
damaged, the taxpayer may defer the payment of the whole tax and fine for two
years, provided the deferred amount does not exceed the damage.
b) Any taxpayer facing the difficulties
mentioned in Points b, c, g Clause 1 of this Article may defer the payment of
the part or all of the tax or fine that is incurred because of such
difficulties. The deferral period shall not exceed 01 year from the deadline
for paying tax.
c) Any taxpayer facing the difficulties mentioned
in Point d Clause 1 of this Article may defer the payment of tax or fine equal
to amount that is not reimbursed by government budget. The deferral period
shall not exceed 01 year from the deadline for paying tax.
d) The taxpayer facing the difficulties mentioned
in Point e Clause 1 of this Article may defer the payment of land levies or
land rent with regard to the uncleared land given or leased land by the State.
The amount of land levy and land rent being deferred is equal to the unpaid tax
on the land that has not been cleared or transferred. The deferral period shall
not exceed 01 year from the deadline for paying tax.
15.3. Procedures for tax deferral
a) In order to be granted tax deferral as
prescribed in this Article, the taxpayer shall submit the application to the
supervisory tax authority. The application consists of:
- A written request for tax deferral (form
02/NOPT enclosed herewith), specifying the reasons for tax deferral, the amount
of tax or fine deferred; the deferral period, and the commitment to pay the tax
or fine;
- Documents proving the reasons for tax deferral
or a certification by a competent authority of the reasons for tax deferral.
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A damage
statistics record made by the legal representative of the entity
suffering damage; the legal representative is responsible for the accuracy of
information;
A confirmation by the police department of the
commune or Presidents of the People’s Committee of commune where the natural
disaster, conflagration, or accident occurs;
+ In the case mentioned in Point b Clause 1 of
this Article, in addition to the written request tax deferral, it is required
to have a decision of a competent authority on the relocation of the company’s
business premises.
+ In the case mentioned in Point d Clause 1 of
this Article, in addition to the written request for tax deferral, it is
required to have:
Photocopies of the business contract with the
investor, inspection and transfer record (if any). The photocopies must be
certified by the taxpayer.
The investor’s written certification of total
investment, the investor’s debt, the works invested with the capital covered by
government budget estimate.
+ In the case mentioned in Point e Clause 1 of
this Article, in addition to the written request for tax deferral, it is
required to have:
A confirmation by the People’s Committee of the
commune that project is not executed because the given land has not been
cleared or transferred.
b) Within 10 working days from the receipt of
the satisfactory application from the taxpayer, the supervisory tax authority
shall examine the application and verify the taxpayer’s difficulties to decide
whether to approve or reject the tax deferral.
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The written rejection shall be made using form
04/NOPT enclosed herewith.
If the application is not satisfactory as
prescribed, within 03 working days form the its receipt, the tax authority
shall request the taxpayer, in writing, to complete the application. The
taxpayer shall complete the application within 05 working days from the receipt
of the request from the tax authority. Otherwise, the application shall be
rejected.
c) In the case mentioned in Point g Clause 1 of
this Article, the supervisory tax authority shall examine the application and
transfer it to the superior tax authority. The superior tax authority shall
send the application to the Ministry of Finance for submission to the Prime
Minister.
15.4. During the deferral period, the
taxpayer shall not incur any administrative penalties for late payment of the
deferred tax. After the deferral period,
the taxpayer shall pay tax as prescribed. Otherwise, the taxpayer shall incur
administrative penalties for violations against tax laws or face criminal
prosecution as prescribed by law.
16. Cancellation of tax debts and fines
Pursuant to Article 65, Section 2, Chapter
VIII of the Law on Tax administration, tax debts and fines shall be cancelled
in the following cases:
- The company that is declared bankrupt, has
settle all payments as prescribed by regulations of law on bankruptcy, and the
remaining property is not sufficient to pay tax of fines.
- The individual is, by law, considered dead,
missing, incapable of civil acts, and has not property to pay tax or fines.
Pursuant to Article 66, Section 2, Chapter
VIII of the Law on Tax administration on applications for cancellation of tax
debts and fines:
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- A written request for cancellation of tax debt
or fines made by the supervisory tax authority of the taxpayer, who is eligible
for cancellation;
- The terminal tax declaration (if the company
is declared bankrupt);
- Documents pertaining to the request for
cancellation of tax debt or fine.
Pursuant to Article 67, Section 2, Chapter
VIII of the Law on Tax administration:
- The Minister of Finance shall decide the
cancellation of tax debts and fines in the cases mentioned in Article 65 of the
Law.
- The Minister of Finance shall report the
cancelled tax and fines annually to the National Assembly when the Government
requests the National Assembly to approve the annual government budget
statement.
Pursuant to Article 68, Section 2, Chapter
VIII of the Law on Tax administration:
- The supervisory tax authority of the taxpayer
shall directly compile and send the application for cancellation of tax debt or
fine to the superior tax authority.
- If the application is not satisfactory, within
10 working days from its receipt, the superior tax authority shall request the
applicant to complete the application.
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17. Offsetting overpaid tax or fine to unpaid
tax or fine, including offsetting taxes against each other
Pursuant to Point a Clause 2 Article 28 of
Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance
on guidelines for the Law on Tax administration, the Government's Decree No.
85/2007/ND-CP dated May 25, 2007 and the Government's Decree No. 106/2010/ND-CP
dated October 28, 2010:
- If the taxpayer that is both eligible to claim
a refund and obliged to pay other amounts wishes to offset the refunded amount
against the amounts payable, the taxpayer shall make an application for
offsetting using form No. 01/DNHT enclosed herewith, on which specify the
amount being offset, then submit it to the tax authority for consideration. The
tax authority shall issue a decision on tax refund and offsetting using form
No. 02/QDHT enclosed herewith in order to both refund tax and collect the
unpaid tax and fines, then send it to the taxpayer.
If the taxpayer registers the taxes (except for
value-added tax and personal income tax) in an administrative division and pay
them in other administrative divisions, such taxpayer may make the annual tax
declaration and follow the procedures for tax refund at the tax authority where
the tax is declared.
If overpaid amounts are refunded according to
the ratio of tax payable in the administrative division of the headquarter and
to tax payable in other administrative divisions, the refund shall be offset
against other payables to government budget according to such ration.
- After offsetting, if the refund is positive,
the tax authority shall make an order for refund (form No. 01/LHT enclosed
thereto) and send it to the State Treasury at the same level in order to refund
the amount to the taxpayer (the refund amount is the same as the amount
mentioned in Article 3 of the Decision on refund and offsetting).
If the taxpayer registers the taxes (except for
value-added tax and personal income tax) in an administrative division and pay
them in other administrative divisions, such taxpayer may make the annual tax
declaration and follow the procedures for tax refund at the tax authority where
the tax is declared.
- If the tax authority finds that the taxpayer
is still obliged to pay other taxes but the taxpayer does not wish to offset
the refund against the payables on the Request for refund, the tax authority
shall make the offsetting on the Decision on refund and offsetting
18. Proof of payment
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18.1. Payment order:
A payment order (form C1-01/NS enclosed
herewith) is issued by the collector to request the State Treasury, bank, or
credit institution where the payer’s account is open to transfer money form the
payer’s account to government budget (or to the collector’s account before
transferring to government budget) as prescribed by the Law on State budget and
the Law on Tax administration.
18.2. Deposit note:
- Deposit note is a proof of payment, the form
of which is provided by the Ministry of Finance;
- The deposit note is used when:
+ Payers of taxes, fees, charges, and other
amounts (hereinafter referred to as taxpayers) pay money to State Treasury,
commercial banks, other credit institutions, and authorized collectors;
+ Collectors or authorized collectors pay the
collect amounts to the State Treasury or banks where the State Treasury’s
accounts are opened.
+ Taxpayers pay money to the collectors’
accounts (before such amount is transferred to government budget);
- Deposit notes shall:
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+ Be printed by the State Treasury and issued to
taxpayers that pay money at the State Treasury;
+ Printed and issued to taxpayers by banks or
authorized collectors;
- Types of deposit notes:
+ Deposit note (form C1-02/NS enclosed
herewith);
+ Foreign currency deposit note (form C1-03/NS
enclosed herewith);
+ Deposit note converted from an electronic
document (form C1-09/NS enclosed herewith);
- A deposit note shall contain:
+ Name, TIN, and address
of the taxpayer. The address must contain the commune, district, and province
where the company, organization, or business household is registered, where the
individual resides, or where the liability is incurred.
Where an organization or
individual pays money on behalf of the taxpayer, name, TIN (if any), and
address of the authorized payer must be specified on the deposit note. The
address must contain the commune, district, and province where the company or
organization is registered, or where the individual or business household
resides. If the payer is also the taxpayer, information shall be written in the
section for taxpayers. Taxpayers and authorized payers (if any) shall be
referred to as taxpayers.
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+ The collector that monitors the taxpayer (tax
authority, customs authority, or finance tax authority), and ID number of the
collector;
+ Number and date of the customs declaration, code of export
or import type (or a list of receipts of the collector). Each tax declaration
shall have a separate deposit note;
+ Details of the payment:
amount, description, government budget item, and tax period.
18.3. List of paid taxes:
- List of paid taxes (form 01/BKNT enclosed
herewith) is a document used by the taxpayer to pay money to the State Treasury
(or bank) where the Tax Collection Modernization Project is executed by the tax
authority, State Treasury, customs authority, and finance authority
(hereinafter referred to as tax information system) The List of paid taxes
shall contain the same information as the deposit note.
- The List of paid taxes is the basis for the
State Treasury (or bank) to enter information into the tax management
application;
- If the tax database does not contain
sufficient information about the taxpayer, the State Treasury shall request the
taxpayer to provide sufficient information on the List of paid taxes in order
to be entered into the application, then print the deposit note. The taxpayer
is not required to make the deposit note.
18.4. Receipt
18.4.1. Cases in which receipts are used:
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- A competent authorities issue a decision on
administrative penalties and collect cash;
- The State Treasury directly collects some
fees, charges, fine; an organization is authorized by the State Treasury to
collect fees, charges, fine.
18.4.2. Types of receipts:
- Receipts without preprinted amount;
- Receipts with preprinted amount;
- Receipts made and printed by computers
(including receipts with preprinted amounts payables used by collector and
authorized collector).
18.4.3. Issuance, management, and use of
receipts:
- The Ministry of Finance shall provide forms of
receipts without preprinted amount, receipts printed by computers, and receipts
with preprinted face values. Receipts shall be used by collectors, the State
Treasury, and banks that participate in the tax information system according to
this Circular (form C1-10/NS enclosed herewith) and amendments thereto
issued by the Ministry of Finance;
- General Department of Taxation shall uniformly
issue and management receipts without preprinted amount, receipts with
preprinted amount, receipts printed by computers, and print the amounts payable
to the collectors or authorized collectors.
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- If the State Treasury uses receipts printed by
computers to collect money directly, the State Treasury shall print, manage,
and use receipts as prescribed by the Ministry of Finance;
- When transferring the collected amount to the
State Treasury or bank where the State Treasury’s account is opened, the
collector or authorized collector shall make a List of receipts (form
02/BK-BLT, or form 03/KB-BLMG- if the receipt has preprinted amount), and make
deposit notes accordingly.
18.5. Recovered documents:
- Recovered documents are paper documents
printed by computers from the electronic data transmitted (via the network,
storage devices, etc.) between organizations and units that exchange government
budget revenue information. Recovered documents must ensure the accuracy and
sufficiency of information as prescribed.
- Recovered documents have the same legal
validity as the original ones. If necessary, recovered documents shall bear the
signature or seal of a competent persons and the unit that prints the recovered
documents for confirmation of their legal validity. The Ministry of Finance shall
authorize the agencies participating in the government budget data transmission
system (tax authorities, customs authorities, State Treasuries) to specify the
types of recovered documents that need the signature and seal of the printing
unit.
- Recovered documents shall be transmitted,
received, printed, and used in accordance with regulations on electronic
transactions;
- Any recovered document that does not ensure
the accuracy and sufficiency of information, or does not bear the signature or
seal (if required) is not valid and thus cannot replace the original one.
19. Notification of unpaid tax and late
payment fine
Pursuant to Clause 1 Article 31 of the
Government's Decree No. 98/2007/ND-CP dated June 07, 2007 on actions against
tax offences and enforcement of tax decisions, enforced tax decisions include:
notifications of unpaid tax and fines; notifications of tax imposition;
decisions on administrative penalties for tax offenses; decisions on
implementation of remedial measures; decisions on compensation; and other
administrative tax decisions.
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Pursuant to Section II, Part B of Circular No.
61/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance on actions
against violations against tax laws:
20.1. A taxpayer shall incur a late payment
fine when:
20.1.1. Paying tax after the deadline, extended
deadline, or the deadline written in the notification of the tax authority or
decision on penalties for tax offenses issued by the tax authority.
20.1.2. Paying tax insufficiently because of
incorrect declaration of the tax payable, exempted, reduced, or refunded in the
previous periods, provided the taxpayer finds the errors and pays the tax
arrears to government budget before receiving the decision on tax inspection
issued by a competent authority.
20.2. The fine shall be 0.05% per day
on the tax paid behind schedule.
The length of late payment period include days
off and public holidays, begins on the day succeeding the deadline for paying
tax extended deadline, or the deadline written in the notification of the tax
authority or decision on penalties for tax offenses issued by the tax
authority, and ends on the day on which tax is paid in full according to the
payment note.
20.3. Taxpayers shall determines the late
payment fine themselves. 23.2. Late
payment fine depends on the amount of tax paid behind schedule, the length of
late payment period, and the fine rates prescribed in 23.2.
Late payment fine
=
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x
0.05%
x
Number of
late payment days
If the taxpayer fails to determine the fine or
determines the fine incorrectly, the tax authority shall determine the fine and
notify the taxpayer.
20.4. If the taxpayer fails to pay tax and
late payment fine after 30 days from the deadline for paying tax, the tax
authority shall notify the taxpayer of the unpaid tax and late payment fine.
Every month, the tax authority shall notify the
unpaid tax and fine up to the notified month if the taxpayer fails to pay tax
and fine of the previous months by the deadline for paying tax of the next
period.
20.5. The taxpayer shall not incur a late
payment fine on the unpaid tax during tax deferral period.
21. Time limit for imposition of penalties
for tax offenses
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21.1. The time limit for impose penalties for
tax evasion or tax fraud that is not liable to criminal prosecutions, late tax
payment, insufficient tax declaration is 05 years from the day on which the
violation is committed until the day on which the violation is found and
recorded (unless a record is not required).
21.2. The taxpayer shall not incur fines
after the time limit for penalty imposition expires, but still have to pay tax
arrears to government budget.
22. Exemption of penalties for tax offences
and authority to grant exemption
Pursuant to Section XIII,
Part E of Circular No. 61/2007/TT-BTC dated
June 14, 2007 of the Ministry of Finance on actions against violations against
tax laws:
- A taxpayer that incurs
penalties for tax offences may request an exemption of penalties in the case of
a natural disaster, conflagration, accident or another force majeure event. The
maximum amount being exempt shall not exceed the value of damaged goods or
property.
- An application for
exemption of penalties for tax offences consists of:
+ A written request for
exemption of penalties specifying the reasons.
+ A written confirmation of
the value of damaged goods or property due to the natural disaster,
conflagration, accident, or other force majeure events.
+ An damage statistics
record made by the legal representative of the entity suffering damage in
cooperation with the police department of the ward or the President of the
People’s Committee of the commune.
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+ A claim for damages
upheld by the insurer (if any).
+ Documents that determine
the entities responsible for paying compensation (if any).
- The issuer of the penalty
decision shall consider granting exemption of penalties for tax offences when
receiving the application for exemption from the taxpayer in the cases within
their competence or inferior units.
The decision on exemption of penalties for tax
offenses shall contain the date of decision; full name and position of the
issuer; full name, address, and occupation of the person granted exemption;
reasons for exemption, the violations exempt from penalties, and signature of
the issuer.
- Exemption of penalties
for tax offenses shall not be granted if the penalty decision has been
implemented or the time limit for settling complaints has expired.
23. Enforcement of tax decision
Pursuant to Clause 9, Article 5, Chapter I of
the Law on Tax administration:
Enforcement of tax decision means the
implementation of measures in the Law and other regulations to force the
taxpayer to pay tax and fines in full.
Pursuant to Article 62, Chapter XI of the Law
on Tax administration, a tax decision shall be enforced in the following cases:
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- The taxpayer still owes tax or fines for tax offences
after the deadline for tax payment.
- The taxpayer still owes tax, fines, and
attempts to liquidate his/her property or make a getaway.
Pursuant to Clause 1, Article 93, Chapter XI
of the Law on Tax administration, enforcement measures include:
- Extracting money from the taxpayer’s account
at the State Treasury, commercial bank, or credit institution; requesting
blocking of accounts;
- Deduct the payment from the taxpayer’s wage or
income;
- Distrant the taxpayer’s property and sell it
at auction until tax and fines are collected in full;
- Collecting the taxpayer’s money or
confiscating the taxpayer’s property that is held by other entities;
- Suspending customs procedures for imported
goods;
- Revoking TIN; suspending the use of invoices;
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Pursuant to Clause 1, Article 31, Section 1,
Chapter II of the Government's Decree No. 98/2007/ND-CP dated June 07, 2007,
enforced tax decisions include: notifications of unpaid tax and fines;
notifications of tax imposition; decisions on administrative penalties for tax
offenses; decisions on implementation of remedial measures; decisions on
compensation; and other administrative tax decisions.
APPENDIX 2
DOCUMENTS SERVING DEBT CLASSIFICATION, TAX DEBT COLLECTION
TARGET, RECIPIENTS OF NOTIFICATION NO. 07/QLN, NOTIFICATION OF APPROVED FOR TAX
DEFERRAL OR REJECTION OF TAX DEFERRAL
I. Tax debt collection target (according to the plan for innovation and improvement of
tax debt management and enforcement promulgated together with Decision No.
2162/QD-BTC of the Minister of Finance)
1. Criteria for tax debt collection
- Limiting new bid debts;
it is expected that tax debt does not exceed 5% of the government budget
revenue by December 31.
- Totally eliminate debts
pending adjustment (except for debts pending adjustment due to complaints).
- Collect 80% of the
debts likely to be collected by December 31 of the previous year.
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2. The following cases shall not be included
in the tax debt collection target
- Paid tax pending adjustment (false debts)
- Tax debt derived from undistributed revenues
such as: revenues from lotteries, etc.
II. Documents serving tax debt classification
1. With regard to bad debts
- If the taxpayer is considered dead by law:
death certificate or an equivalent document as prescribed by regulations of law
on household registration, court’s decision to declare person dead.
- If the taxpayer is considered missing by law:
a decision to declare a person missing.
- If the taxpayer is considered incapable of
civil acts by law: court’s decision to declare a person incapable of civil acts
according to conclusion of an assessing organization or local authority or
police department where the taxpayer lives.
- If the taxpayer is involved in criminal
liability: a decision on criminal prosecution.
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- If the taxpayer no longer does business in the
administrative division: a written certification by the tax authority and
police authority or local government of the taxpayer’s operation.
- If the taxpayer has dissolved: a decision to
dissolve the company.
- If the taxpayer goes bankrupt: a decision to
declare bankrupt issued by a competent court; a decision to initiate bankruptcy
process.
- Other bad debts: notifications, decisions on
tax enforcement.
2. With regard to debts pending decision
- Debts pending exemption or reduction:
satisfactory application for tax exemption or reduction
- Debts pending cancellation: written request
for debt cancellation made by the taxpayer or tax authority.
- Debts pending deferral : written request for
tax deferral made by the taxpayer.
- Debts pending offsetting against refundable
amount: written request for refund and offsetting.
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Deposit note and List of paid taxes sent to the
tax authority or provided by the taxpayer.
Recipients of notification No. 07/QLN,
notification of approved for tax deferral or rejection of tax deferral
1. According to Article
14 of Circular No. 01/2011/TT-BNV dated January 19, 2011 of the Ministry of
Home Affairs: the recipients of documents shall be determined for the purpose
of consideration, resolution, implementation, inspection, supervision, reporting,
information exchange, and retention"
2. Pursuant to Point 5.2, Section II, Part B,
after the head of the tax authority grants an approval, the notification shall
be made into several copies. 01 copy shall be sent to the taxpayer; 01 copy is
kept together with the taxpayer’s profile; 01 copy is sent to the tax
declaration department/unit and accounting department; 01 copy is kept in the
archives; and other copies shall be sent to relevant departments/units.
According to (1), the departments/units other than
the tax declaration department/unit and accounting department/unit that need
the notification No. 07/QLN, notification of approved for tax deferral or
rejection of tax deferral shall receive the photocopies.