Legal Counselling

Vietnam: Applications of taxpayer declared dead

18:14, 20/07/2020

Recently, the Minister of Finance of Vietnam has issued the Circular No. 69/2020/TT-BTC on applications and procedures for debt settlement in accordance with Resolution No. 94/2019/QH14.

Hồ sơ xử lý nợ thuế đối với người nộp thuế giải thể

According to Article 5 of the Circular No. 69/2020/TT-BTC of the Ministry of Finance of Vietnam, applications of taxpayer declared dead prescribed in clause 1 Article 4 of the Resolution No. 94/2019/QH14 include:

1. Application for tax debt charge-off

- A legally effective decision of court on declaration of dead person or a judgment of court which declares that the taxpayer is dead (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 collecting tax authority using form No. 01/VBDN hereto;

- A legally effective decision of court on declaration of dead person or a judgment of court which declares that the taxpayer is dead (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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