What types of documents are included in the debt freezing dossier in Vietnam?

What types of documents are included in the debt freezing dossier in Vietnam? - Ha Anh (HCMC)

Cases of tax chargeoff in Vietnam

Pursuant to Article 83 of the Law on Tax Administration 2019, cases of tax chargeoff include:

(1) The taxpayer is dead or declared dead, missing or incapacitated by the court.

The chargeoff date is the issuance date of the death certificate or an equivalent document as prescribed by civil registration laws, or the court’s declaration that the taxpayer is dead, missing or incapacitated.

(2) The taxpayer submits a dissolution decision to the tax authority or business registration authority, the business registration authority has posted a notice on the national business registration portal but the taxpayer has not completed the dissolution procedures.

The chargeoff date is the day on which the business registration authority posts the aforementioned notice on the national business registration portal.

(3) The taxpayer has filed for bankruptcy or requested to file for bankruptcy in accordance with bankruptcy laws.

The chargeoff date is the day on which the court issues the notice of receipt of the bankruptcy filing or the day on which the taxpayer files for the bankruptcy to the tax authority in accordance with the Law on Bankruptcy.

(4) The taxpayer no longer does business at the registered address, the tax authority and the People’s Committee of the commune has confirmed that the taxpayer is no longer present in the area and made a nationwide announcement that the taxpayer or the taxpayer’s legal representative is not present at the registered address.

The chargeoff date is the day on which the aforesaid announcement is made.

(5) The taxpayer’s certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, license for establishment and operation or practice certificates has been revoked by a competent authority, whether such revocation is requested by the tax authority or not.

The chargeoff date is the date on which the certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, license for establishment and operation or practice certificates is revoked by a competent authority.

What types of documents are included in the debt freezing dossier in Vietnam?

What types of documents are included in the debt freezing dossier in Vietnam? (Internet image)

What types of documents are included in the debt freezing dossier in Vietnam?

Pursuant to Clause 1, Article 23 of Decree 126/2020/ND-CP, debt freezing documentation in Vietnam is as follows:

- In the cases specified in (1): The death certificate, death notice or their substitutes prescribed by civil registration laws; the court’s declaration that a person is dead, missing or incapacitated (original copy, extracted copy from master register or authenticated copy).

- In the cases specified in (2): The taxpayer’s decision on dissolution and information about the taxpayer’s name, enterprise ID number, the time of the business registration authority publishes information about the taxpayer’s undergoing dissolution on the National Enterprise Registration Information System.

- In the cases specified in (3): The court’s notification of receipt of the taxpayer’s petition for bankruptcy (original copy, extracted copy from master register or authenticated copy).

- In the cases specified in (4): The written confirmation sent by the tax authority to the People’s Committee of the commune where the taxpayer’s is headquartered that the taxpayer is no longer operating at the registered address and the tax authority’s notice that the taxpayer is no longer operating at the registered (original copy, extracted copy from master register or authenticated copy).

- In the cases specified in (5): the written request of the tax authority or another competent authority for revocation of the certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of household business registration, establishment and operation license  or certificate of branch/representative office registration (original copy, extracted copy from master register or authenticated copy).

Mai Thanh Loi

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