Vietnam: Applications of taxpayer declared legally incapacitated

18:28, 20/07/2020

This is an important content of the Circular No. 69/2020/TT-BTC on applications and procedures for debt settlement in accordance with Resolution No. 94/2019/QH14, issued by the Minister of Finance of Vietnam on July 15, 2020.

Người nộp thuế được coi là mất NLHVDS, nộp những hồ sơ xử lý thuế gì?, Thông tư 69/2020/TT-BTC

According to the Circular No. 69/2020/TT-BTC of the Ministry of Finance of Vietnam, applications of taxpayer declared legally incapacitated 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 legally incapacitated person (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 legally incapacitated person (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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