In Vietnam, what is the latest proposal form of tax payment by installments in 2024? When is the time for calculating tax chargeoff in Vietnam?

In Vietnam, what are the 05 latest cases of tax chargeoff in 2024?

Article 83 of the 2019 Tax Administration Law stipulates the 05 cases of tax chargeoff, including:

Case 1: The taxpayer is dead or declared dead, missing or incapacitated by the court.

The chargeoff date is the issuance date of the death certificate or an equivalent document as prescribed by civil registration laws, or the court’s declaration that the taxpayer is dead, missing or incapacitated.

Case 2: The taxpayer submits a dissolution decision to the tax authority or business registration authority, the business registration authority has posted a notice on the national business registration portal but the taxpayer has not completed the dissolution procedures.

The chargeoff date is the day on which the business registration authority posts the aforementioned notice on the national business registration portal.

Case 3: The taxpayer has filed for bankruptcy or requested to file for bankruptcy in accordance with bankruptcy laws.

The chargeoff date is the day on which the court issues the notice of receipt of the bankruptcy filing or the day on which the taxpayer files for the bankruptcy to the tax authority in accordance with the Law on Bankruptcy.

Case 4: The taxpayer no longer does business at the registered address, the tax authority and the People’s Committee of the commune has confirmed that the taxpayer is no longer present in the area and made a nationwide announcement that the taxpayer or the taxpayer’s legal representative is not present at the registered address.

The chargeoff date is the day on which the aforesaid announcement is made.

Case 5: The taxpayer’s certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, license for establishment and operation or practice certificates has been revoked by a competent authority, whether such revocation is requested by the tax authority or not.

The chargeoff date is the date on which the certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, license for establishment and operation or practice certificates is revoked by a competent authority.

In Vietnam, what is the latest proposal form of tax payment by installments in 2024? When is the time for calculating tax chargeoff in Vietnam? (Image from the Internet)

In Vietnam, what is the latest proposal form of tax payment by installments in 2024? 

You can refer to the proposal form of tax payment by installments as follows:

View the details of the latest proposal form of tax payment by installments here.

When is the time for calculating tax chargeoff in Vietnam?

Article 83 of the 2019 Tax Administration Law stipulates the cases of tax chargeoff as follows:

Cases of tax chargeoff

The taxpayer is dead or declared dead, missing or incapacitated by the court.

The chargeoff date is the issuance date of the death certificate or an equivalent document as prescribed by civil registration laws, or the court’s declaration that the taxpayer is dead, missing or incapacitated.

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According to this Article, the tax chargeoff date for tax debt will vary depending on each specific case.

In case the taxpayer is dead or declared dead, missing or incapacitated by the court, the chargeoff date is calculated from the issuance date of the death certificate or an equivalent document as prescribed by civil registration laws, or the court’s declaration that the taxpayer is dead, missing or incapacitated.

Best regards!