New regulations of Vietnam on cases of determining types of pending debts for imported and exported goods

According to the Decision, cases of determining types of pending debts for imported and exported goods include:

- Debts pending tax exemption or tax reduction;

Debts pending tax exemption or tax reduction mean the debt of the taxpayer eligible for consideration for exemption or reduction according to Decree No. 134/2016/ND-CP, who has submitted applications and is currently waiting for competent authorities to promulgate decisions on tax exemption or reduction.
 
If the taxpayer has not submitted applications to competent authorities for approval, the above criteria do not apply.
 
- Tax debts against which complaints are filed

Tax debts against which complaints are filed mean the tax that is payable by the taxpayer and against which a written complaint has been filed by the taxpayer, and such complaint is yet to be settled by state authority.
 
*Attention: During the process of urging and coercing debt recovery, in case there is information that changes the nature of debts, responsible officials shall reclassify debts according to the above criteria.
 
Debt classification order shall comply with Chapter III Part II of the procedure for managing tax debts and other revenues regarding imported and exported goods.  
 
(Compared to Decision No. 1503/QD-TCHQ 2018, Decision No. 2317/QD-TCHQ does not have the case of debts pending relief while adding the case of tax debts against which complaints are filed).
 
Decision No. 2317/QD-TCHQ comes into force as of its date of promulgation.

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