Vietnam's Circular 06/2021/TT-BTC: Tax arrears, late payment interest, and fines application 

According to Vietnam's Article 16 of Circular 06/2021/TT-BTC elaborating Clause 3, Article 86 of Vietnam's Law on Tax Administration, the application of tax arrears, late payment interest and fines, includes:

- Official letter requesting forgiveness of tax debt, late payment interest, and fine:

• A written request for forgiveness of tax, late payment interest, and fines from the Customs Department where the taxpayer still owes tax, late payment interest, and fines, made according to the form: 01 original;

• A written request for forgiveness of tax, late payment interest, and fines from the Customs Department or the Sub-department of Customs where the taxpayer still owes tax, late payment interest, and fines (for the case where the authority to write off debt has been granted by the Chairman of the Provincial People's Committee) according to the form: 01 original.

- Corresponding to the cases in which tax debt, late payment interest, and fines are forgiven as prescribed in Article 85 of the Law on Tax Administration, a debt cancellation dossier includes the following documents:

• Decision of the competent state agency to declare bankruptcy of the enterprise for the case in Clause 1, Article 85 of the Law on Tax Administration;

• Death certificate, death notice, or Court's decision to declare missing, etc., for the case in Clause 2, Article 85 of the Law on Tax Administration;

• …

More details can be found in Vietnam's Circular 06/2021/TT-BTC, effective from March 8, 2021.

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