What are cases where an individual becomes exempt from tax-related administrative violations remaining recorded in the decision due to inability to execute such decision in Vietnam?

What are cases where an individual becomes exempt from tax-related administrative violations remaining recorded in the decision due to inability to execute such decision in Vietnam?

Based on Clause 1 of Article 43 Decree 125/2020/ND-CP (amended by Clause 6, Article 1 of Decree 102/2021/ND-CP), which regulates the exemption and reduction of administrative penalties for tax and invoicing violations as follows:

Exemption and reduction of administrative penalties for tax and invoicing violations

1. Cases of exemption and reduction of administrative penalties for tax, invoicing violations; the authority, procedures, and protocols for exemption and reduction of administrative penalties for tax and invoicing violations are carried out according to the provisions in Article 77 of the Law on Handling Administrative Violations and Clause 38, Article 1 of the Law on Amending and Supplementing a Number of Articles of the Law on Handling Administrative Violations, and Clauses 2, 3, 4, 5 of this Article.

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Referring to Article 77 of the Law on Handling Administrative Violations 2012 (amended by Clause 38, Article 1 of Law on Amending the Law on Handling Administrative Violations 2020) which regulates reduction and exemption of fines.

Thus, individuals are exempt from the remaining portions of the penalty recorded in the decision due to inability to execute the decision in the following cases:

[1] They have already received a partial reduction of the fine as regulated in Clause 1 of Article 77 of the Law on Handling Administrative Violations 2012 and continue to encounter economic difficulties due to natural disasters, calamities, fires, epidemics, life-threatening diseases, accidents, with certification from the People's Committee of the commune where they reside or the organization where they study or work;

[2] They have paid the fine in the first or second installment in cases where it is allowed to pay in multiple installments as regulated in Article 79 of the Law on Handling Administrative Violations 2012 but encounter severe or sudden economic difficulties due to natural disasters, calamities, fires, epidemics, life-threatening diseases, accidents, with certification from the People's Committee of the commune where they reside or the organization where they study or work. In cases of sudden economic difficulties due to life-threatening diseases or accidents, certification from a healthcare facility at the district level or higher is required.

What are cases where an individual becomes exempt from tax-related administrative violations remaining recorded in the decision due to inability to execute such decision in Vietnam?. (Image from the Internet)

Is an inventory and assessment of material damage required in the application for exemption of tax-related administrative violations in Vietnam?

Based on Clause 3, Article 43 of Decree 125/2020/ND-CP as amended by Clause 6, Article 1 of Decree 102/2021/ND-CP, the application for exemption of administrative penalties for tax includes:

[1] Inventory report, determination of material damage value made by the taxpayer or the legal representative of the taxpayer;

[2] Report determining the material damage value from an organization with the function of appraisal according to legal regulations (original or notarized or certified copy), except for cases where a compensation dossier is available as prescribed in point c of this clause;

[3] Compensation dossier for material damages approved by a competent insurance agency (original or notarized or certified copy) (if any);

[4] Dossier of liability for compensation of the organization or individual who must compensate according to legal regulations (original or notarized or certified copy) (if any).

Thus, according to the regulations, the application for exemption of tax-related administrative violations must include an inventory report and determination of material damage value made by the taxpayer or the legal representative of the taxpayer.

Does the Chairman of the provincial people's committee have the authority to exempt tax-related administrative violations in Vietnam?

Based on Clause 6, Article 77 of the Law on Handling Administrative Violations 2012 as amended by Clause 38, Article 1 of the Law on Amending the Law on Handling Administrative Violations 2020 which regulates the authority to exempt administrative penalties for tax as follows:

Reduction and exemption of fines

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6. Individuals and organizations must submit a request for reduction or exemption of the fine accompanied by certification from a competent authority, organization as stipulated in Clauses 1, 2, 3, 4, and 5 of this Article to the person who issued the decision. Within 05 working days from the date of receipt of the request, the person who issued the decision considers and decides on the reduction or exemption and notifies the requester; if not agreeing with the reduction or exemption, the reasons must be clearly stated.

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According to the above regulations, individuals and organizations must submit a request for reduction or exemption of the fine accompanied by certification from a competent authority to the person who issued the decision.

The person who issued the decision considers and decides on the reduction or exemption and informs the requester; if not agreeing with the reduction or exemption, the reasons must be clearly stated.

Thus, in this case, you were administratively penalized by the Chairman of the District People's Committee. Therefore, the Chairman of the District People's Committee has the authority to exempt the administrative penalty.