What does application for cancellation of unpaid tax, late payment interest and fines in Vietnam that are worth from 05 billion VND to less than 10 billion VND comprise?

What does application for cancellation of unpaid tax, late payment interest and fines in Vietnam that are worth from 05 billion VND to less than 10 billion VND comprise?

Pursuant to Point b.1 Clause 1 Article 65 of Circular 80/2021/TT-BTC stipulating application for cancellation of unpaid tax, late payment interest and fines in Vietnam that are worth from 05 billion VND to less than 10 billion VND as follows:

b.1) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth from 05 billion VND to less than 10 billion VND:

b.1.1) The sub-department of taxation shall prepare and send the application to the Department of Taxation for processing in accordance with Point a.1 of this Clause. In case of ineligibility, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 02/XOANO in Appendix I hereof. In case of eligibility, the Department of Taxation shall send a written request and the application to the General Department of Taxation.

b.1.2) The Department of Taxation shall prepare applications for taxpayer under its direct management and send them to General Department of Taxation for consideration and decision.

b.1.3) The application shall be processed by General Department of Taxation as follows:

b.1.3.1) In case of ineligibility for cancellation, General Department of Taxation shall send a notice to the Department of Taxation according to Form No. 02/XOANO in Appendix I hereof;

b.1.3.2) In case of eligibility but inadequate documents, General Department of Taxation shall send a notice to the Department of Taxation according to Form No. 03/XOANO in Appendix I hereof;

b.1.3.3) In case of eligibility and adequate documents, General Department of Taxation shall issue a debt cancellation decision according to 05/XOANO in Appendix I hereof.

What are regulations on application for cancellation of unpaid tax, late payment interest and fines that are worth from 10 billion VND to less than 15 billion VND and 15 billion VND or more in Vietnam?

Pursuant to Point b.2 and Point b.3 Clause 1 of Article 65 of Circular 80/2021/TT-BTC, application for cancellation of unpaid tax, late payment interest and fines that are worth from 10 billion VND to less than 15 billion VND and 15 billion VND or more is as follows:

b.2) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth from 10 billion VND to less than 15 billion VND:

b.2.1) The sub-department of taxation and Department of Taxation shall prepare and send the application in accordance with Point b.1 of this Clause;

b.2.2) The application shall be processed by General Department of Taxation as follows:

b.2.2.1) In case of ineligibility or supplementary documents are needed, General Department of Taxation shall send a notice to the Department of Taxation in accordance with Point b.1 of this Clause;

b.2.2.2) In case of eligibility and adequate documents, General Department of Taxation shall draft a debt cancellation decision according to 06/XOANO in Appendix I hereof, and then submit it to the Ministry of Finance for consideration and decision.

b.3) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth 15 billion VND or more:

b.3.1) The sub-department of taxation, the Department of Taxation and General Department of Taxation shall prepare and send the application in accordance with Point b.1 of this Clause;

b.3.2) In case of eligibility and adequate documents, General Department of Taxation shall draft a debt cancellation decision according to 07/XOANO in Appendix I hereof, and then submit it to the Ministry of Finance. The Ministry of Finance shall submit it to the Prime Minister for consideration and decision.

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