Is there a tax chargeoff for taxpayers no longer operating at the registered address in Vietnam?

Is there a tax chargeoff for taxpayers no longer operating at the registered address in Vietnam?

Based on the provisions of Clause 4, Article 83 of the 2019 Law on Tax Administration regarding cases of tax chargeoff:

Cases of tax chargeoff

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4. Taxpayers who no longer operate at their registered business addresses with the business registration authorities and the tax authorities have cooperated with the commune-level People's Committee where the taxpayer is headquartered or has contact addresses to check and verify the information that the taxpayer is not present in the locality and have publicly notified nationwide about the taxpayer or their legal representative not being present at the registered headquarters or contact address with the tax authorities.

The suspension period begins from the date the tax authority issues a nationwide public notification that the taxpayer or their legal representative is not present at the registered business address, headquarters, or contact address with the tax authorities.

5. Taxpayers who have had their business registration certificates, enterprise registration certificates, cooperative registration certificates, establishment and operation licenses, or practice licenses revoked by a competent authority or have been proposed for revocation by tax authorities.

The suspension period begins from the date the tax authority proposes revocation or from the effective date of the decision to revoke the business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation license, or practice license.

When taxpayers no longer operate at their registered business addresses with the business registration authorities, and the tax authorities have cooperated with the commune-level People's Committee where the taxpayer is headquartered or has contact addresses to check and verify that the taxpayer is not present in the locality, and have publicly notified nationwide about the taxpayer or their legal representative not being present at the registered headquarters or contact address with the tax authorities.

Is there a tax chargeoff for taxpayers no longer operating at the registered address in Vietnam? (Image from the Internet)

How long is the duration of tax chargeoff for taxpayers no longer operating at the registered business address in Vietnam?

Based on the provisions of Clause 2, Article 23 of Decree 126/2020/ND-CP as follows:

Procedures, Documentation, Duration of Suspension

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2. Duration of Suspension

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d) For taxpayers specified in Clause 4, Article 83 of the Law on Tax Administration, the suspension period starts from the date the tax authority issues a nationwide public notification that the taxpayer or their legal representative is not present at the registered business address or contact address with the tax authorities until the taxpayer resumes business or the debt is written off according to regulations.

The suspension period for taxpayers who no longer operate at the registered business address begins from the date the tax authority issues a nationwide public notification that the taxpayer or their legal representative is not present at the registered business address or contact address with the tax authorities until the taxpayer resumes business or the debt is written off according to regulations.

What are 05 cases eligible for tax chargeoff in Vietnam?

Based on Article 83 of the 2019 Law on Tax Administration, five cases are eligible for tax chargeoff as follows:

(1) The taxpayer has died, has been declared dead, missing, or incapacitated by the court.

The suspension period is calculated from the date the death certificate or death notice or equivalent documentation is issued according to civil status regulations, or from the date of the court's decision declaring the death, missing status, or incapacity.

(2) The taxpayer has sent a dissolution decision to the tax authorities and business registration authorities for dissolution procedures, and the business registration authorities have notified that the taxpayer is undergoing dissolution procedures on the national business registration information system but has not yet completed the dissolution procedures.

The suspension period is calculated from the date the business registration authority issues the notification about the taxpayer undergoing dissolution procedures on the national business registration information system.

(3) The taxpayer has filed for bankruptcy or has been petitioned for bankruptcy by related parties as per bankruptcy laws.

The suspension period is calculated from the date the competent court announces the acceptance of the bankruptcy filing or from the date the taxpayer submits bankruptcy documents to the tax authorities but is still in the process of debt settlement according to the Bankruptcy Law.

(4) The taxpayer no longer operates at the registered business address with the business registration authorities, and the tax authorities have cooperated with the commune-level People's Committee where the taxpayer is headquartered or has contact addresses to check and verify that the taxpayer is not present in the locality and have publicly notified nationwide about the taxpayer or their legal representative not being present at the registered headquarters, contact address with the tax authorities.

The suspension period is calculated from the date the tax authority issues a nationwide public notification indicating that the taxpayer or their legal representative is not present at the registered business address or contact address with the tax authorities.

(5) The taxpayer's business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation license, or practice license has been revoked or proposed for revocation by the tax authorities.

The suspension period is calculated from the date the tax authority proposes the revocation or from the effective date of the decision to revoke the business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation license, or practice license.