What is included in the tax relief dossiers for each case?

Each subject will has different dossier of tax relief. Photo: Thùy Linh

This Circular stipulated the dossiers, orders and procedures of tax relief and cancellation of late payment fines (referred to as processing debts) for debts arising before July 1, 2020 for insolvent taxpayers in accordance with Resolution No.94/2019/QH14.

The draft circular stipulated dossiers of tax relief for different subjects.

Specifically, for the case that taxpayers are considered dead by law, the dossier should include: death certificates or papers replacing the death certificate in accordance with the law on civil status or an effective court judgment or decision declaring a person is dead; the dossier of this case also needs to notify the tax arrears, fines and late payment interest or documents certifying the tax amount, fines and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.

In case that taxpayer is considered missing by law, the dossier should include: court decisions declaring a missing person; notice of tax arrears, fines and late payment interest or a document confirming the amount of tax, fine and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.

In case a taxpayer is considered lacking legal capacity by law, the dossier should include: a court decision declaring a person lacks legal capacity; notice of tax arrears, fines and late payment interest or a document confirming the amount of tax, fines and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.

The draft circular also stipulated dossiers for the case of taxpayers having a decision of dissolution and send to the tax authority, business registration agency for implementing dissolution procedures, including: notice of business registration agency on the situation that taxpayers are carrying out dissolution procedures on the national information system on enterprise registration; notice of tax arrears, fines and late payment interest or a document confirming the amount of tax, fine and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.

For cases that taxpayers have submitted applications for initiating bankruptcy procedures or have submitted requests for initiating bankruptcy procedures by relevant competent persons and obligations, the dossier should include: notice of competent court on receiving petitions of applications for initiating bankruptcy procedures or decisions of initiating bankruptcy procedures or decisions of declaring enterprises' bankruptcy of the court but taxpayers have not handled the debt remission yet in accordance with the Law on Tax Management; notice of tax arrears, fines and late payment interest or a document confirming the amount of tax, fine and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.

For cases in which taxpayers who are no longer operating business activities at registered business addresses with business registration agencies and tax management authorities, the dossier should include: a verification report of the taxpayer's operational status at the registered address between the tax management authority and the local government on taxpayers who are no longer operating business activities at the registered business address or contact address; notice of tax arrears, fines and late payment interest or a document confirming the amount of tax, fines and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.

Particularly for the case taxpayers who have received requests of tax management agencies on revoking business registration certificates, enterprise registration certificates or cooperative registration certificates, certificates of business household registration, establishment and operation licenses, or practicing licenses or has revoked the above documents at the request of the tax authority, the dossier should include: a document of tax management agency requesting a competent authority to revoke or a decision of a competent authority to revoke a business registration certificate or enterprise or registration certificate of cooperatives or registration certificates of business household or establishment and operation licenses or practicing license as the request of the tax authorities; the certification of the People's Committee of the commune, ward or township where the taxpayer registered its business address for operating business that is no longer engaged in production and business activities at the registered business address; notice of tax arrears, fines and late payment interest or a document confirming the amount of tax, fines and late payment interest of taxpayers who have not paid by June 30, 2020 of tax management agencies.