In Vietnam, what is included in a dossier of tax arrears, late payment interest and fines for cases where an individual is dead or sentenced to be dead?
In Vietnam, what is included in a dossier of tax arrears, late payment interest and fines in case the individual is dead or declared dead by the Court? In Vietnam, how is the file for writing off tax debt, late payment interest, fine for an individual who is considered by law to have lost his/her civil act capacity? Hope to reply soon!
In Vietnam, what is included in a dossier of tax arrears, late payment interest and fines in case the individual is dead or declared dead by the Court?
Pursuant to Point b.1 Clause 2 Article 65 of Circular 80/2021/TT-BTC stipulating dossiers of tax arrears, late payment interest and fines in cases where the individual is dead or declared by the court to be died as follows:
b) For cases where an individual has died or is declared dead by a court or has lost his/her civil act capacity as prescribed in Clause 2, Article 85 of the Law on Tax Administration, a dossier is made as follows:
b.1) In case an individual is dead or declared dead by the Court:
b.1.1) A written request made according to form No. 01/XOANO issued together with Appendix I to this Circular;
b.1.2) Death certificate, or death notice, or court decision declaring a person dead or papers replacing the death notice in accordance with the law on civil status registration and management ( the original or a copy certified by the tax authority);
b.1.3) A written certification of the People's Committee of the commune of the last place of residence of the deceased individual that the deceased has no property, including inherited property (the original or a certified copy). certified by the tax authority);
b.1.4) Notice of tax debt at the time of request for debt forgiveness (original or copy certified by the tax authority).
In Vietnam, how is the file for writing off tax debt, late payment interest, fine for an individual who is considered by law to have lost his/her civil act capacity?
Pursuant to Point b.2 Clause 2 of this Article stipulates the dossiers of tax arrears, late payment interest and fines for individuals considered by law to have lost their civil act capacity as follows:
b.2) In case an individual is considered by law to have lost his/her civil act capacity:
b.2.1) A written request made according to form No. 01/XOANO issued together with Appendix I to this Circular;
b.2.2) Court decision declaring loss of civil act capacity (original or copy certified by the tax authority);
b.2.3) A document made by the guardian with certification of the commune-level People's Committee of the place where the incapacitated individual resides that the incapacitated individual has no property, including including inherited property (original or copy certified by the tax authority);
b.2.4) Notice of tax debt at the time of request for debt forgiveness (original or copy certified by the tax authority).
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