Vietnam: Applications of dead taxpayer

According to Article 4 of the Circular No. 69/2020/TT-BTC of the Ministry of Finance of Vietnam, applications of dead taxpayer are as follows:

1. Application for tax debt charge-off

- A death certificate or death notice or any equivalent document as per the law on civil status affairs or a document certifying that the taxpayer was dead of the People’s Committee of commune, ward, commune-level town (hereinafter referred to as commune) where the taxpayer died (original or certified true copy);

- 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 tax authority where the taxpayer has the tax debt (hereinafter referred to as collecting tax authority) using form No. 01/VBDN hereto;

- A death certificate or death notice or any equivalent document as per the law on civil status affairs or a document certifying that the taxpayer was dead of the People’s Committee of commune, ward, commune-level town (hereinafter referred to as commune) where the taxpayer died (original or certified true copy);

- 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;

- 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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