What does the tax chargeoff dossier include? How long is the tax chargeoff period in Vietnam?

What are cases eligible for tax chargeoff in Vietnam?

Based on Article 83 of the Law on Tax Administration 2019, the cases eligible for tax chargeoff include:

(1). The taxpayer is deceased, declared dead by the court, missing, or incapacitated.

(2). The taxpayer has a dissolution decision sent to the tax administration authority, business registration authority to process dissolution procedures. The business registration authority has announced that the taxpayer is undergoing dissolution procedures on the national business registration information system, but the taxpayer has not completed the dissolution procedures.

(3). The taxpayer has filed for bankruptcy or has been petitioned for bankruptcy by an entitled party according to the bankruptcy law.

(4). The taxpayer is no longer conducting business at the registered business address. The tax administration authority has cooperated with the People's Committee of the commune where the taxpayer's headquarters or contact address is located to verify the taxpayer's non-presence at the registered location and has made a nationwide announcement regarding the taxpayer, or the legal representative's absence at the registered address with the tax administration authority.

(5). The taxpayer has had their business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation permit, or practicing license revoked by a competent authority, following the written request of the tax administration authority.

What does the tax chargeoff dossier include? How long is the tax chargeoff period in Vietnam? (Image from the Internet)

Vietnam: What does the tax chargeoff dossier include?

According to Clause 1, Article 23 of Decree 126/2020/ND-CP, the tax chargeoff dossier includes the following documents:

- For taxpayers specified in Clause 1 of Article 83 of the Law on Tax Administration 2019: Death certificate, death notice, or equivalent documents as stipulated by civil law or the court's decision declaring a person dead, missing, or incapacitated (original or certified copy).

- For taxpayers specified in Clause 2 of Article 83 of the Law on Tax Administration 2019: Dissolution decision of the taxpayer and information about the name, enterprise code, and the business registration authority's announcement on the national business registration information system regarding the taxpayer undergoing dissolution procedures.

- For taxpayers specified in Clause 3 of Article 83 of the Law on Tax Administration 2019: Notification from the competent court regarding the acceptance of the bankruptcy petition (original or certified copy).

- For taxpayers specified in Clause 4 of Article 83 of the Law on Tax Administration 2019: Written confirmation between the tax administration authority and the commune People's Committee where the taxpayer's headquarters or contact address is located, and the tax administration authority's announcement on the taxpayer's non-operation at the registered address (original or certified copy).

- For taxpayers specified in Clause 5 of Article 83 of the Law on Tax Administration 2019: Written request from the tax administration authority to the competent authority for revocation or decision from the competent authority to revoke the business registration certificate, enterprise registration certificate, cooperative registration certificate, business household registration certificate, establishment and operation permit, practicing license, or branch, representative office registration certificate (original or certified copy).

How Long is the tax chargeoff Period?

According to Clause 2, Article 23 of Decree 126/2020/ND-CP, the tax chargeoff period is regulated as follows:

- For taxpayers specified in Clause 1 of Article 83 of the Law on Tax Administration 2019, the immunity period is calculated from the date the death certificate or equivalent documents are issued or from the court's decision declaring the person dead, missing, or incapacitated until the court revokes the decision or the debt is written off as regulated.

- For taxpayers specified in Clause 2 of Article 83 of the Law on Tax Administration 2019, the immunity period is calculated from the date the business registration authority announces the dissolution procedure on the national business registration information system until the taxpayer resumes business, completes dissolution procedures, or the debt is written off as regulated.

- For taxpayers specified in Clause 3 of Article 83 of the Law on Tax Administration 2019, the immunity period is calculated from the date the competent court announces the acceptance of the bankruptcy petition or the taxpayer submits the bankruptcy dossier to the tax administration authority while handling debt and payment procedures according to the Law on Bankruptcy 2014, until the taxpayer resumes business or the debt is written off as regulated. In cases where the competent court has accepted the bankruptcy petition, the taxpayer is granted immunity for the debt up to the acceptance date.

- For taxpayers specified in Clause 4 of Article 83 of the Law on Tax Administration 2019, the immunity period is calculated from the date the tax administration authority announces nationwide the taxpayer's or legal representative's absence at the registered business address until the taxpayer resumes business or the debt is written off as regulated.

- For taxpayers specified in Clause 5 of Article 83 of the Law on Tax Administration 2019, the immunity period is calculated from the date the tax administration authority sends a written request for revocation or the decision's effective date of revocation of the business registration certificate, enterprise registration certificate, cooperative registration certificate, business household registration certificate, establishment and operation permit, practicing license, or branch, representative office registration certificate until the taxpayer resumes business or the debt is written off as regulated.