Applications of dissolved taxpayer in Vietnam

According to Article 8 of the Circular No. 69/2020/TT-BTC of the Ministry of Finance of Vietnam, applications of dissolved taxpayer prescribed in clause 2 Article 4 of the Resolution No. 94/2019/QH14 are specified as follows:

1. Application for tax debt charge-off

- A document stating name and taxpayer identification number of the taxpayer, the time of posting information about the taxpayer's dissolution procedure on the national enterprise registration information system; or notification of tax authorities about taxpayer's shutdown and undergoing procedures for TIN deactivation; or a document of the business registration agency, the agency competent to grant the establishment and operation license, or the agency competent to grant a practice license regarding the taxpayer's dissolution procedure (the original or a copy signed and sealed by the tax authority);

- A decision on dissolution or the taxpayer's announcement of dissolution (if any);

- A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

- An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

 - Documentation prescribed in clause 1 hereof;

- A document of the People's Committee of the commune where the taxpayer registers the business address certifying that the taxpayer ceases to do business at the registered address using the form No. 01/VBXN hereto;

- The taxpayer's debt settlement plan at the time the enterprise dissolution decision is issued (if any);

- A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

View more details at the Circular No. 69/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from July, 01, 2020.

Thuy Tram

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