Dossier for Debt Write-off of Late Payment Penalties and Late Payment Amounts for Deceased Taxpayers

12:21, 10/07/2024

Circular 69/2020/TT-BTC stipulates the documentation and procedures for debt settlement according to Resolution No. 94/2019/QH14 issued by the Ministry of Finance on July 15, 2020.

In accordance with Clause 2, Article 4 of Circular 69/2020/TT-BTC on the requirements for debt cancellation of late payment fines, late payment interest for deceased taxpayers as prescribed in Clause 1, Article 4 of Resolution 94/2019/QH14, the dossier includes:

- Written request for debt cancellation from the tax administration agency where the taxpayer owes taxes, following Form No. 01/VBDN issued together with Circular 69/2020/TT-BTC;- Death certificate, death notice, or other documents substituting for the death notice as per the law on civil status, or a certification document regarding the taxpayer's death from the People's Committee of the commune, ward, or commune-level town where the taxpayer died (original or certified true copy);- Notice of tax debt, fines, and late payment interest or confirmation documents on the amount of tax, fines, and late payment interest that the taxpayer owes up to June 30, 2020, from the tax administration agency;- Public announcement of the list of taxpayers proposed for debt cancellation, following Form No. 01/CK issued together with Circular 69/2020/TT-BTC.

For more details, refer to Circular 69/2020/TT-BTC, effective from July 1, 2020.

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