Guidance on procedures for tax debt handling

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The circular is developed on the basis of inheriting the provisions of the Tax Administration Law. Photo Thuy Linh

Accordingly, this Circular prescribes procedures for freezing tax debts, writing off fines for late payment interest for taxpayers who owe debts arising before July 1, 2020 and can afford to pay to the State budget according to Resolution No. 94/2019 / QH14.

The circular is developed on the basis of inheriting the provisions of the Tax Administration Law and is consistent with the laws related to bankruptcy, enterprises, state budget, investment, land and banks. At the same time, it ensures the feasibility of implementation due to the simple and transparent principles which are consistent with socio-economic life and makes the most of the application of information technology in carrying out procedures.

Specifically, for procedures for tax debt freezing and remission, the Circular stipulates that civil servants in charge of the debt management unit will work with the relevant units on complete dossiers on debt freezing or remission; the legal unit shall be responsible for assessingit within five working days after receiving a complete dossier.

Within the next five working days from the date of receiving the assessment opinion, the debt management unit will synthesize and submit to the director of tax/customs agency to consider and issue a decision on debt freezing and remission.

In case the debt remission dossier is made incorrectly or incompletely, or tax debts are not subject to remission, within five to ten working days from the date of receiving the dossier, the receiving agency must notify the taxpayer or the tax agency that has made the dossier.

Within 60 working days after receiving a complete debt remission dossier, the authorized person must issue a debt remission decision suitable to each subject.

For tax debt freezing procedures, the directors of the tax/customs agencywhich directly manages taxpayers or revenues shall issue decisions on debt freezing.

The decision shall contain major details such as the time of issue; name, tax code and address of the taxpayer; the frozen tax debt amount andissuing agency. The decision must be sent to the business registration agency or the agency in charge of granting the establishment license for monitoring and notified in document to the tax administration agency when the taxpayer who has debts frozen returns to business activities, or establishes a new production and business establishment.

The Circular also clarifies that within three working days from the issuing date, the decision on debt freezing or remission must be entered into the tax administration application for monitoring and copies sent to relevant units for auditing and re-adjustment of fines for late payment or late payment interest on the application (if any).

This is also the maximum time to complete posting the debt freezing decisions within 30 days on the website of the Tax Department or the Customs Department.

Particularly for debt remission under the authority of the General Director of Taxation and General Department of Customs, the Minister of Finance and the Prime Minister, the decision shall be posted on the website of the General Department of Taxation and Department of Taxation or General Department of Customs and Customs Department. For the decision on debt remission under the authority of the Chairman of the provincial People's Committee, it is posted on the website of the Tax Department and Customs Department.

For cases where a decision on debt freezing or remission is issued but is not in compliance with regulations; or those who have debt frozen and written off return to production and business and establish a new production and business establishment (except for the subjects specified in Clauses 6 and 7, Article 4 of the Resolution), the Circular clearly specifies the procedures and orders for canceling a decision on debt freezing and remission in Chapter IV.

Process of tax debt remission for individuals and business households VCN –The Draft Circular on application,process and procedures for debt settlement under Resolution No. 94/2019/ QH14 clearly ...

In addition, the tax and customs agencies are also responsible for making reports on the performance of tax debt freezing, remission of fines for late payment and late payment interest and building applications to support the monitoring and collection of debt freezing and remission results in the whole sectors.