Cases in which tax debt is eligible and ineligible to be forgiven in Vietnam under Resolution 94/2019/QH14

Cases in which tax debt is eligible and ineligible to be forgiven in Vietnam

For enterprises whose business registration certificates are revoked, they are only eligible for debt freezing and tax debt cancellation according to Resolution 94/2019/QH14 if it is withdrawn at the request of the tax authority before July 1, 2020.

Cases where the tax authority has requested to revoke the certificate of business registration before July 1, 2020, but the competent authority issues a decision on revocation after June 30, 2020, shall be considered and handled by the Tax Department according to the guidance at Point 2 of Official Dispatch 622/TCT-QLN dated March 21, 2021.

Enterprises that no longer do business at the registered address, the tax authority has conducted verification before July 1, 2020 and determined that the enterprise is no longer able to pay the state budget shall be considered for debt settlement according to the provisions of Clause 4, Article 4 of Resolution 94/2019/QH14.

Note, the following cases are not eligible to freeze or cancel tax debts according to Resolution 94/2019/QH14:

- The enterprise violates the provisions of policies and laws, leading to the decision to revoke the Certificate of Business Registration by the competent authority (not subject to the revocation of the Certificate at the request of the tax authority). .

- The enterprise has received a dissolution decision and sent it to the tax authority, but the business registration agency has not announced that the enterprise is undergoing dissolution procedures on the national information system on business registration.

The application file for debt freezing and tax debt cancellation under Resolution 94/2019/QH14 has been specifically guided in Article 11, Article 12 of Circular 69/2020/TT-BTC.

In the event that the documents contained in the dossier are not eligible for copies, they shall be enclosed with the original dossiers, which are proposed to be signed and approved by the competent person directly on paper.

It should be further noted that tax debts that are frozen or written off under Resolution 94/2019/QH14 only include debts incurred before July 1, 2020.

Tax debts arising from July 1, 2020, onward will be considered and handled according to the Law on Tax Administration.

More details can be found in Official Dispatch 2136/TCT-QLN dated May 30, 2023.

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