Procedures for cancellation of decision on debt freezing and remission

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To cancel a decision on debt freezing and remission, officers in charge of debt management unit must prepare a complete application for the cancellation of decision on debt freezing and remission. Photo: Thuy Linh

According to the draft, to cancel decision on debt freezing and remission, officers in charge of the debt management unit must prepare a complete application for cancelation of decision on debt freezing and remission.

Accordingly, for the cancellation of decision on debt freezing, officers under the debt management unit shall prepare an application for the cancellation of debt freezing and a draft decision to cancel the issued decision on debt freezing and then submit them to the leader of the debt management unit for consideration and approval and submit to the Director of Tax Department/Director of Customs Department/Manager of Tax Branch/Manager of Customs Branch under a tax agency directly managing tax payers or a tax agency managing revenues, in which the basis for application for cancellation of decision on debt freezing is specified.

The draft clarifies that within three working days of receiving the proposal and the application for the cancellation of decision on debt freezing, Director of Tax Department/Director of Customs Department/Manager of Tax Branch/Manager of Customs Branch under a tax agency directly managing taxpayers or a tax agency managing revenues shall consider and issue a decision to cancel the issued decision on debt freezing.

For the cancellation of decision on debt remission, the draft states officers under the debt management unit shall prepare an application for the cancellation of a decision on debt remission and a draft decision to cancel the issued decision on debt remission and then submit them to the leader of debt management unit for consideration and approval and submit to Director of Tax Department/Director of Customs Department/Manager of Tax Branch/Manager of Customs Branch under a tax agency directly managing tax payers, in which the basis for application for the cancellation of decision on debt remission is specified.

Within three working days since the date of receiving the proposal and the application for cancelation of decision on debt remission, Director of Tax Department/Director of Customs Department/Manager of Tax Branch/Manager of Customs Branch under a tax agency directly managing taxpayers or a tax agency managing revenues shall propose to the superior agency to cancel the decision on debt remission.

If the decision on debt remission is issued by the Chairman of Provincial People’s Committee, the tax department or customs department shall propose the People’s Committee to consider and issue a decision to cancel the decision on debt remission.

If the decision on debt remission is issued by the Director General of General Department of Taxation or Director General of General Director of General Department of Customs, Minister of Finance or Prime Minister, tax agency or customs agency shall propose the General Department of Taxation or General Department of Customs consider cancelation of decision on debt remission or propose the Director of Finance or Prime Minister consider cancellation of the decision on debt remission.

Under this, the tax agency directly managing taxpayers shall be responsible for calculating late payment interest according to the Law on tax administration and collecting debts which were frozen and written-off to the State budget.

At least three working days after issuing, a decision to cancel the issued decision on debt freezing and remission must be updated on the websites of the management agencies such as: General Department of Taxation, General Department of Customs, Tax Departments or Customs Departments.

Also, at least three working days after the date of issuing, a decision to cancel the issued decision on debt freezing and remission must be entered into the tax administration application of the tax agency directly managing taxpayers.

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The decision to cancel the issued decision on debt freezing and remission must also be sent to the business registration agency or the competent agency that issued the establishment and operation permit or the competent agency that issued the practicing permit.