Does tax administration content in Vietnam include tax debt charge off?

Does tax administration content in Vietnam include tax debt charge off?

Based on Article 4 of the 2019 Tax Administration Law, the tax administration content is regulated as follows:

Tax administration content

1. Tax registration, tax declaration, tax payment, and tax determination.

2. Tax refund, tax exemption, tax reduction, and non-collection of tax.

3. Tax debt charge off*; canceling tax debt, late payment interest, and fines; exempting late payment interest and fines; not calculating late payment interest; extending tax payment deadlines; paying tax debts by installments.*

4. Managing taxpayer information.

5. Managing invoices and documents.

6. Tax inspection, tax audit, and implementing measures to prevent and combat violations of tax laws.

7. Enforcement of administrative decisions on tax administration.

8. Sanctioning administrative violations related to tax administration.

9. Resolving tax-related complaints and denunciations.

10. International cooperation on tax.

11. Propaganda and support for taxpayers.

Thus, according to the above regulation, the tax administration content includes 11 items, among which is tax debt charge off.

Does tax administration content in Vietnam include tax debt charge off? (Image from the Internet)

Can a taxpayer with a dissolution decision sent to the tax administration authority have tax debts charged off in Vietnam?

Based on Clause 2, Article 83 of the 2019 Tax Administration Law, the cases eligible for tax debt charge off include:

Cases Eligible for tax debt charge off

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2. Taxpayers with a dissolution decision sent to the tax administration authority, the business registration authority to carry out dissolution procedures, and the business registration authority has notified that the taxpayer is processing dissolution procedures on the national business registration information system but the taxpayer has not yet completed the dissolution procedures.

The deferral period is counted from the date the business registration authority issues a notification about the taxpayer conducting dissolution procedures on the national business registration information system.

3. Taxpayers who have filed for bankruptcy or have had a bankruptcy petition filed against them by related parties as prescribed by the bankruptcy law.

The deferral period is counted from the date the competent court accepts the bankruptcy petition for processing or the date the taxpayer has sent the bankruptcy file to the tax managing authority but is within the time of processing and settling debts as prescribed by the Bankruptcy Law.

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Thus, taxpayers with a dissolution decision sent to the tax administration authority, the business registration authority for dissolution procedures, and who have been notified by the business registration authority that they are conducting dissolution procedures on the national business registration information system but have not yet completed these procedures will have their tax debts charged off.

The deferral period is counted from the date the business registration authority issues a notification about the taxpayer conducting dissolution procedures on the national business registration information system.

If a taxpayer has a dissolution decision in Vietnam, must the tax debt charge off dossier include the dissolution decision?

Based on point b, Clause 1, Article 23 of Decree 126/2020/ND-CP, which provides guidance on the components of the tax debt charge off dossier:

Procedures, Dossier, and Duration of Debt Deferral

1. Debt Deferral Dossier

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b) For taxpayers as specified in Clause 2, Article 83 of the Tax Administration Law: The taxpayer's dissolution decision and information on the name, business code, and time of information posting by the business registration authority about the taxpayer conducting dissolution procedures on the National Business Registration Information System.

c) For taxpayers as specified in Clause 3, Article 83 of the Tax Administration Law: Notification from the competent court about accepting the bankruptcy petition (original or true copy).

d) For taxpayers as specified in Clause 4, Article 83 of the Tax Administration Law: Confirmation document between the tax administration authority and the People's Committee at the commune level where the taxpayer has its head office or contact address about the taxpayer's non-operation at the registered business or contact address, and notification from the tax managing authority about the taxpayer's non-operation at the registered address (original or true copy).

Thus, if a taxpayer has a dissolution decision, the tax debt charge off dossier must include the dissolution decision and information about the name, business code, and the time the information is posted by the business registration authority regarding the taxpayer's dissolution procedures on the National Business Registration Information System.