What does application for cancellation of unpaid tax, late payment interest and fines in case an enterprise or cooperative is declared bankrupt in Vietnam comprise?

What does application for cancellation of unpaid tax, late payment interest and fines in case an enterprise or cooperative is declared bankrupt in Vietnam comprise?

Pursuant to Point a, Clause 2, Article 65 of Circular 80/2021/TT-BTC stipulating application for cancellation of unpaid tax, late payment interest and fines in case an enterprise or cooperative is declared bankrupt as follows: :

a) In case an enterprise or cooperative is declared bankrupt according to Clause 1 Article 85 of the Law on Tax Administration, the application shall contain:

a.1) The application form No. 01/XOANO in Appendix I hereof;

a.2) The decision on bankruptcy of the enterprise or cooperative (original copy or a copy certified by the tax authority);

a.3) The enforcement official's documents about division of assets specifying the recovered and unrecovered tax debt (original copies or copies certified by the tax authority);

a.4) The decision on suspension of the decision to declare bankrupt issued by a civil judgment enforcement authority (original copy or copy certified by the taxpayer);

a.5) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

What are regulations on application for cancellation of unpaid tax, late payment interest and fines regarding debts of tax, late payment interest and fines that have been overdue for more than 10 years in Vietnam?

Pursuant to Point c, Clause 2, Article 65 of Circular 80/2021/TT-BTC, application for cancellation of unpaid tax, late payment interest and fines regarding debts of tax, late payment interest and fines that have been overdue for more than 10 years is as follows:

c) Regarding debts of tax, late payment interest and fines that have been overdue for more than 10 years according to Clause 3 Article 85 of the Law on Tax Administration, the application shall contain:

c.1) The application form No. 01/XOANO in Appendix I hereof;

In case of debt cancellation for individuals, individual businesses, household owners, household businesses, sole proprietorship owners and single-member limited liability company owners, the application form shall include the following information: Full name, ID number, passport or other ID papers of the individual.

c.2) The document issued by the supervisory tax authority requesting the business registration authority or competent authority to revoke the Certificate of Enterprise Registration, Certificate of Business Registration, Certificate of Cooperative Registration, Investment Certificate, License for Establishment and Operation, or practice certificate (original copy or a copy certified by the tax authority);

c.3) The decision to revoke the Certificate of Enterprise Registration, Certificate of Business Registration, Certificate of Cooperative Registration, Investment Certificate, License for Establishment and Operation, or practice certificate (original copy or a copy certified by the tax authority);

c.4) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

c.5) The decision on enforcing the implementation of the tax decision or documents proving that the enforcement measures have been implemented (original copy or copy certified by the taxpayer);

c.6) A document certified by the People’s Committee of the commune showing that the taxpayer does not have property and no longer operates business in the (original copy or a copy certified by the tax authority).

Best Regards!