05 Cases Eligible for Tax Debt Deferral: What Are They? Tax Debt Deferral Documentation for 2023: What Does It Include?

Main Content

In which cases is tax debt deferred?

Pursuant to Article 83 of the Tax Administration Law 2019, there are 05 specific cases where tax debt deferral is applicable:

1. The taxpayer is deceased, declared dead, missing, or incapacitated by a court.
2. The taxpayer has a dissolution decision sent to the tax administration agency and the business registration agency for dissolution procedures, and the business registration agency has informed that the taxpayer is undergoing dissolution procedures on the national business registration system but has not completed the dissolution procedures.
3. The taxpayer has filed a request to open bankruptcy procedures or has had a related party file such a request under bankruptcy law.
4. The taxpayer no longer conducts business at the registered business address, the tax administration agency has cooperated with the People's Committee at the commune level where the taxpayer is headquartered or has a contact address to verify that the taxpayer is not present at the registered location and has issued a national notification regarding the taxpayer or their legal representative’s absence.
5. The tax authority has recommended that the competent authority revoke, or the competent authority has already revoked, the business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation license, or practice license of the taxpayer.

What are the 05 cases of tax debt deferral? What does the 2023 tax debt deferral dossier include?

How is the tax debt deferral period determined?

According to Article 83 of the Tax Administration Law 2019:

1. For cases where the taxpayer is deceased, declared dead, missing, or incapacitated by a court:- The deferral period is calculated from the date of issuance of the death certificate, death notice, or equivalent documents as prescribed by civil status laws, or from the date of the court's decision declaring the person dead, missing, or incapacitated.

2. For cases where the taxpayer has a dissolution decision sent to the tax administration agency and the business registration agency, and the business registration agency has notified that the taxpayer is undergoing dissolution procedures on the national business registration system:- The deferral period is calculated from the date that the business registration agency issues the dissolution notification on the national business registration system.

3. For cases where the taxpayer has filed or has had a related party file a request to open bankruptcy procedures under bankruptcy law:- The deferral period is calculated from the date the competent court announces the acceptance of the bankruptcy petition or from the date the taxpayer submits the bankruptcy application documents to the tax administration agency while still undergoing debt settlement procedures as stipulated by the Bankruptcy Law.

4. For cases where the taxpayer no longer conducts business at the registered business address, and the tax administration agency has cooperated with the commune-level People's Committee where the taxpayer is headquartered or has a contact address to verify the absence of the taxpayer and has issued a national notification regarding the absence:- The deferral period is calculated from the date the tax administration agency issues a national notification regarding the taxpayer or their legal representative’s absence from the registered business address or contact address.

5. For cases where the taxpayer has been recommended by the tax authority for revocation or has already had their business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation license, or practice license revoked by the competent authority:- The deferral period is calculated from the date the tax authority issues the recommendation for revocation or from the effective date of the revocation decision.

What does the 2023 tax debt deferral dossier include?

The tax debt deferral dossier is stipulated in Clause 1, Article 23 of Decree 126/2020/ND-CP as follows:

- For a taxpayer who is deceased, declared dead, missing, or incapacitated by a court:- Death certificate, death notice, or equivalent documents as prescribed by civil status laws, or a court decision declaring the person dead, missing, or incapacitated (original or certified copy).

- For a taxpayer with a dissolution decision sent to the tax administration agency and the business registration agency, notified in the national business registration system but not yet dissolved:- Dissolution decision of the taxpayer and information detailing the name, enterprise code, and the time of information posting by the business registration agency on the national business registration system for enterprises, cooperatives, or business registration.

- For a taxpayer who has filed or has had a related party file a bankruptcy request under the bankruptcy law:- Notification from the competent court on the acceptance of the bankruptcy petition (original or certified copy).

- For a taxpayer who no longer conducts business at the registered address and the tax administration agency has collaborated with the commune-level People's Committee to verify non-presence and issued a national notification:- Confirmation document between the tax administration agency and the commune-level People's Committee concerning the taxpayer's absence from the registered business or contact address and the tax administration agency's notification on the taxpayer's absence (original or certified copy).

- For a taxpayer who has been recommended for revocation or has had their business registration certificate, enterprise registration certificate, cooperative registration certificate, establishment and operation license, or practice license revoked:- The tax authority's recommendation document sent to the competent authority or the competent authority's revocation decision for business registration certificate, enterprise registration certificate, cooperative registration certificate, business registration certificate, establishment and operation license, practice license, or branch and representative office registration certificate (original or certified copy).