In Vietnam, what is the basis for the authority and the case of debt forgiveness for the dossier prepared and sent by the Tax Department?
In Vietnam, what is the basis for the authority and the case of debt forgiveness for the dossier prepared and sent by the Tax Department? Based on the authority and the case of debt cancellation for the dossier prepared by the Tax Department? Looking forward to hearing from you soon!
In Vietnam, what is the basis for the authority and the case of debt forgiveness for the dossier prepared and sent by the Tax Department?
Pursuant to Point a.1 Clause 1 Article 65 of Circular 80/2021/TT-BTC stipulating the basis for competence and case of debt forgiveness for dossiers made and sent by the Sub-department of Taxation as follows:
a) Pursuant to Clause 1 Article 87 of the Law on Tax Administration, the supervisory tax authority of the taxpayer shall prepare an application for cancellation of unpaid tax, late payment interest and fines and send it to the superior authority in the following order:
a.1) If the application is prepared and sent by a sub-department of taxation and processed by the Department of Taxation:
a.1.1) In case of ineligibility for debt cancellation, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 02/XOANO in Appendix I hereof;
a.1.2) In case of eligibility for debt cancellation but inadequate documents, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 03/XOANO in Appendix I hereof;
a.1.3) In case of eligibility for debt cancellation and adequate documents, the Department of Taxation prepare a written request and draft a debt cancellation decision according to 04/XOANO in Appendix I hereof, send them and the application to the People’s Committee of the province for consideration and decision.
Based on the authority and the case of debt cancellation for the dossier prepared by the Tax Department?
Pursuant to Point a.2 Clause 1 Article 65 of this Circular stipulates the basis for competence and case of debt cancellation for dossiers prepared by the Tax Department as follows:
a.2) If the application is prepared by a Department of Taxation:
In case of eligibility for debt cancellation and adequate documents, the Department of Taxation prepare a written request and draft a debt cancellation decision according to 04/XOANO in Appendix I hereof, send them and the application to the People’s Committee of the province for consideration and decision.
Best regards!
