Latest Official Correspondence Template for Tax Non-Debt Confirmation
Latest Sample Tax Clearance Request Letter?
Currently, there is no specific legal document outlining the form of a tax clearance request letter.
However, you can refer to a sample tax clearance request letter here.
Latest sample tax clearance request letter (Image from the Internet)
Who is responsible for tax debts if the company ceases operations but has not fulfilled its tax obligations?
Clause 3, Article 67 of the Tax Administration Law 2019 provides regulations on fulfilling tax obligations in cases of dissolution, bankruptcy, or cessation of operations as follows:
Fulfilling tax obligations in cases of dissolution, bankruptcy, or cessation of operations
The completion of tax obligations in cases where an enterprise dissolves shall be carried out in accordance with the laws on enterprises, laws concerning credit institutions, laws on insurance business, and other relevant legal regulations.
The completion of tax obligations in cases where an enterprise goes bankrupt shall be carried out in accordance with the procedures stipulated in the Bankruptcy Law.
3. If an enterprise ceases operations or leaves its registered business address without completing its tax obligations, the outstanding tax debts shall be paid by the owner of a private enterprise, the owner of a one-member limited liability company, contributing shareholders, contributing members, general partners in accordance with the provisions for each type of enterprise under the Enterprise Law.
Business households, individual businesses that cease operations and have not completed their tax obligations shall have their outstanding tax debts paid by the household owner or the individual.
A taxpayer with branches or dependent units that cease operations and still owe taxes and other amounts payable to the state budget shall inherit the debts of the branches or dependent units.
Thus, depending on the type of enterprise, when a company ceases operations without completing its tax obligations, the person responsible for the tax debt shall be the owner of the private enterprise, the owner of a one-member limited liability company, contributing shareholders, contributing members, or general partners.
What information about the taxpayer will be publicly disclosed when they owe taxes?
Clause 2, Article 29 of Decree 126/2020/ND-CP provides the content and forms of tax debt disclosure as follows:
Disclosure of taxpayer information
...
- Content and forms of disclosure
a) Content of disclosure
Disclosed information includes: Tax identification number, name of the taxpayer, address, reason for disclosure. Depending on specific cases, the tax administration authority may further disclose some details related to the taxpayer.
b) Forms of disclosure
b.1) Posting on the tax administration authority's electronic portal, the electronic portal of tax administration authorities at various levels;
b.2) Publicizing through mass media;
b.3) Posting at the headquarters of the tax administration authority;
b.4) Through citizen reception, press conferences, press releases, activities of the spokespersons of tax administration authorities at various levels in accordance with the law;
b.5) Other forms of disclosure as per relevant regulations.
Thus, when a taxpayer is subject to tax debt disclosure, the tax administration authority will disclose the following information:
- Tax identification number;- Name of the taxpayer;- Address;- Reason for disclosure.
Note: Depending on specific cases, the tax administration authority may disclose additional details about the taxpayer.
When will the tax authority publicly disclose taxpayer information?
Clause 1, Article 29 of Decree 126/2020/ND-CP specifies the circumstances under which the tax administration authority discloses a taxpayer's tax debt:
- Evasion of taxes, aiding tax evasion, tax appropriation, violation of tax laws, and subsequently fleeing from the business address; issuing and using invoices illegally.- Failing to submit tax returns 90 days past the deadline as stipulated by current tax laws.- Ceasing operations without completing tax deactivation procedures, not operating at the registered address.- Tax law violations by the taxpayer that affect the tax rights and obligations of other organizations and individuals.- Non-compliance with requests from the tax administration authority as required by law, such as refusing to provide documents, not adhering to inspection or audit decisions, and not fulfilling other requests by the tax authority as prescribed.- Resisting or obstructing tax officials or customs officials in the performance of their duties.- Over 90 days past the due date for paying taxes or other state budget revenues or complying with tax administration decisions, without voluntary compliance by the taxpayer or guarantor.- Individuals or organizations not complying with tax administrative decisions while distributing assets or absconding.- Other information disclosed as prescribed by law.
Respectfully!
