Determine the amount of tax, late payment interest, fines and other revenues owed to the state budget to be offset against the refunded tax amount.

Thông tư 80/2021/TT-BTC guidance on Tax Administration Law promulgated by the Minister of Finance

In Clause 2, Article 34 of Circular 80/2021/TT-BTC guiding the Law on Tax Administration and Decree 126/2020/ND-CP guiding the Law on Tax Administration issued by the Minister of Finance stipulating the determination of Taxes, late payment interest, fines and other revenues owed to the state budget shall be offset against the refundable tax amount, specifically:The tax authority shall offset the tax arrears, late payment interest, fines, and other payments to government budget (hereinafter referred to as "tax arrears") in order to offset them against the tax arrears of the taxpayer as prescribed.

Tax debt of a taxpayer that is offset (not including the tax debt being written off, the tax debt being paid in installments prescribed in Article 160;

- Tax debts under management of tax agencies on the tax management system;

- Tax debts (exclusive of customs fees and charges) provided by customs authorities according to Regulation on communication and cooperation between customs authorities and tax authorities;

- Tax debts according to written requests of agencies/organizations that are assigned to manage state budget revenues not collected by tax authorities according to Clause 3 Article 3 of the Law on Tax administration (other agencies).

If the taxpayer is eligible for tax debt cancellation and the refundable amount is smaller than the amount payable, the tax authority shall issue a decision on tax debt cancellation. In case there are multiple affiliated units having tax arrears, the tax authority shall deduct the tax arrears in the order of priority.

Determine the amount of tax, late payment interest, fines and other revenues owed to the state budget to be offset against the refunded tax amount.

If the taxpayer is eligible for tax refund, it must offset the tax arrears owed by the taxpayer at the headquarter.

- If the taxpayer has a refundable tax amount which is requested to be offset by the tax authority to pay such amount on behalf of another taxpayer, the tax authority shall determine the refundable tax amount and offset such amount against the tax arrears amount of another taxpayer according to the procedures prescribed in Point a, b, c, d of this Clause.

- The tax authority is responsible for the tax arrears on the tax management application system; the customs authority is responsible for the arrears on the system of the customs authority that provided them to the tax authority and other agencies (the organization assigned to manage the State budget revenues not collected by the tax authority as prescribed in Clause 3 Article 3 of the Law on Tax administration) is responsible for the arrears to the tax authority. After receiving the decision on tax refund and deduction as prescribed in Article 36 of this Circular, if the taxpayer finds a question about the tax arrears offset against the refundable amount, the supervisory tax authority of the taxpayer, the customs authority, or another authority that requests the tax arrears offsetting shall deal with the taxpayer in accordance with this Point.

If the offset tax debt is higher than the actual tax debt, it shall be considered overpaid. The tax authority, the customs authority, and other agencies shall request the tax arrears to be offset in accordance with Article 25 of this Circular and relevant laws.

Therefore, for the pledgor's questions, the pledgor shall send it to the friend for reference

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