Thông tư 69/2020/TT-BTC

CIRCULAR

ON APPLICATIONS AND PROCEDURES FOR DEBT SETTLEMENT IN ACCORDANCE WITH RESOLUTION NO. 94/2019/QH14 DATED NOVEMBER 26, 2019 OF THE NATIONAL ASSEMBLY

Pursuant to the Law on Tax Administration;

Pursuant to the Resolution No. 94/2019/QH14 dated November 26, 2019 of the National Assembly on charging off tax debt and writing off late payment fines and interest for insolvent taxpayers;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of General Department of Taxation;

The Minister of Finance promulgates a Circular on applications and procedures for debt settlement in accordance with Resolution No. 94/2019/QH14 of the National Assembly as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular sets forth applications and procedures for tax debt charge-off, late payment fine and interest write-off (hereinafter referred to as “debt settlement”) for insolvent taxpayers who have outstanding debts before July 1, 2020 under Resolution No. 94/2019/QH14.

Article 2. Regulated entities

1. Taxpayers eligible for debt settlement prescribed in Article 4 of the Resolution No. 94/2019/QH14.

2. Tax authorities, tax officials and persons who have the power to settle debts.

3. Regulatory agencies, other relevant organizations and individuals.

Article 3. Interpretation of terms

1. Taxation includes: kinds of taxes in accordance with regulations of law on taxation; other amounts receivable of government revenues collected by tax authorities as per the law (exclusive of lump-sum paid land levies, land rents, and water surface rents).

2. Late payment fines and interests consist of: late payment fines and interests of taxation prescribed in clause 1 hereof.

3. Debt charge-off means delayed collection of tax debt, late payment fine and interest of taxpayer and waiver of late payment interests on the charged-off tax debt.

Chapter II

APPLICATIONS FOR TAX DEBT RELIEF AND CANCELLATION OF LATE PAYMENT FINES AND INTERESTS

Article 4. Applications of dead taxpayer prescribed in clause 1 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A death certificate or death notice or any equivalent document as per the law on civil status affairs or a document certifying that the taxpayer was dead of the People’s Committee of commune, ward, commune-level town (hereinafter referred to as commune) where the taxpayer died (original or certified true copy);

b) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the tax authority where the taxpayer has the tax debt (hereinafter referred to as collecting tax authority) using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 5. Applications of taxpayer declared dead prescribed in clause 1 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A legally effective decision of court on declaration of dead person or a judgment of court which declares that the taxpayer is dead (original or certified true copy);

b) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 6. Applications of taxpayer declared missing prescribed in clause 1 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A legally effective decision of court on declaration of missing person (original or certified true copy);

b) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 7. Applications of taxpayer declared legally incapacitated prescribed in clause 1 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A legally effective decision of court on declaration of legally incapacitated person (original or certified true copy);

b) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 8. Applications of dissolved taxpayer prescribed in clause 2 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A document stating name and taxpaper identification number of the taxpayer, the time of posting information about the taxpayer's dissolution procedure on the national enterprise registration information system; or notification of tax authorities about taxpayer's shutdown and undergoing procedures for TIN deactivation; or a document of the business registration agency, the agency competent to grant the establishment and operation license, or the agency competent to grant a practice license regarding the taxpayer's dissolution procedure (the original or a copy signed and sealed by the tax authority);

b) A decision on dissolution or the taxpayer's announcement of dissolution (if any);

c) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A document of the People's Committee of the commune where the taxpayer registers the business address certifying that the taxpayer ceases to do business at the registered address using the form No. 01/VBXN hereto;

If the taxpayer is a branch, affiliated entity, representative office, or place of business, the application also requires a document of the People's Committee of the commune where the taxpayer's headquarters registers the business address certifying that the headquarters ceases to do business at the registered address or a decision on debt write-off of the headquarters.

d) The taxpayer's debt settlement plan at the time the enterprise dissolution decision is issued (if any);

dd) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 9. Applications of bankrupt taxpayer prescribed in clause 3 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A competent court's notice of the acceptance of the petition to initiate bankruptcy proceedings or the decision to initiate bankruptcy proceedings or the court's decision to declare bankruptcy but the taxpayer’s debt has not yet been written off in accordance with the Law on Tax Administration (original or certified copy);

b) A petition for initiating bankruptcy proceedings (if any);

c) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A document of the People's Committee of the commune where the taxpayer registers the business address certifying that the taxpayer ceases to do business at the registered address unless the taxper receives a declaration of bankruptcy from the court;

d) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 10. Applications of taxpayer ceasing to do business prescribed in clause 4 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a)The record of the taxpayer's operation status verification between the tax authority and the People's Committee of the commune on the taxpayer's business cessation at the registered address or the notice of taxpayer's inactivity at the registered address or the notice of business establishment abandoning business address given by the tax authority (original or copy which is signed and sealed by tax authority);

b) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof;

c) A document of the People's Committee of the commune where the taxpayer registers the business address certifying that the taxpayer no longer does business at the registered address using the form No. 01/VBXN hereto;

If the taxpayer is a branch, affiliated entity, representative office, or place of business, the application also requires a document of the People's Committee of the commune where the taxpayer's headquarters registers the business address certifying that the headquarters no longer does business at the registered address or a decision on debt write-off of the headquarters.

d) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 11. Applications of the taxpayer whose certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of registration for household business, license for establishment and operation or practicing certificate has been proposed for revocation by tax authority as prescribed in clause 5 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A request of the tax authority request the competent authority to revoke the taxpayer’s certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of registration for household business, license for establishment and operation or practicing certificate (original or copy which is signed and sealed by tax authority);

b) A document of the People's Committee of the commune where the taxpayer registers the business address certifying that the taxpayer ceases to do business at the registered address using the form No. 01/VBXN hereto;

c) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof. If the taxpayer is a branch, affiliated entity, representative office, or place of business, the application also requires a document of the People's Committee of the commune where the taxpayer's headquarters registers the business address certifying that the headquarters no longer does business at the registered address or a decision on debt write-off of the headquarters;

c) Coercion decision or document on coercive measures to implement tax decision against taxpayer being corporate (original or copy which is signed and sealed by tax authority);

dd) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 12. Applications of the taxpayer whose certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of registration for household business, license for establishment and operation or practicing certificate has been revoked upon request of the tax authority as prescribed in clause 5 Article 4 of the Resolution No. 94/2019/QH14

1. Application for tax debt charge-off

a) A request of the tax authority request the competent authority to revoke the taxpayer’s certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of registration for household business, license for establishment and operation or practicing certificate (original or copy which is signed and sealed by tax authority);

b) A decision made by the competent authority on revocation of the taxpayer’s certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of registration for household business, license for establishment and operation or practicing certificate (original or copy which is signed and sealed by tax authority);

c) A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest until June 30, 2020 of the tax authority.

2. Application for late payment fine and interest write-off

a) An application form for debt write-off made by the collecting tax authority using form No. 01/VBDN hereto;

b) Documentation prescribed in clause 1 hereof; If the taxpayer is a branch, affiliated entity, representative office, or place of business, the application also requires a document of the People's Committee of the commune where the taxpayer's headquarters registers the business address certifying that the headquarters no longer does business at the registered address or a decision on debt write-off of the headquarters;

c) Coercion decision or document on coercive measures to implement tax decision against taxpayer being corporate (original or copy which is signed and sealed by tax authority);

d) A list of taxpayers eligible for debt write-off using form No. 01/CK hereto.

Article 13. Application of taxpayer suffering natural disaster, epidemic, fire or accident prescribed in clause 6 Article 4 of the Resolution No. 94/2019/QH14

Application for late payment fine and interest write-off:

1. An application form for debt write-off sent by the taxpayer to the collecting tax authority using form No. 02/VBDN-1 hereto.

2. An application form for debt write-off made by the collecting tax authority using form No. 02/VBDN-2 hereto.

3. A confirmation stating that the taxpayer suffers natural disaster, epidemic, fire or accident and date and location made by one of the following entities: police of commune; People’s Committee of commune; management board of industrial zone, export-processing zone, or economic zone where natural disaster, epidemic, fire or accident occurs; rescue organization; or the authority competent to declare epidemic (original or certified true copy).

4. A report of physical damage assessment made by the taxpayer or legal representative of taxpayer (original or certified true copy).

5. A report on physical damage value made by a competent authority, such as: independent audit organization or valuation authority or insurer (original or certified true copy).

6. A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest of the tax authority at the occurrence time of natural disaster, epidemic, fire or accident and at the time application is submitted.

7. Indemnity claim accepted by the insurer as per the law (original or certified true copy) (if any); documentation on liability of debtor in the indemnity as per the law (original or certified true copy) (if any).

8. Decisions on exemption of late payment interest, decisions on tax deferral from the effective date of the Law on Tax Administration No. 21/2012/QH13 to the date of request for debt write-off (original or signed copy and seal) (if any).

Article 14. Application of taxpayer providing goods/services which are directly covered by state budget and such goods/services are not yet to be paid for as prescribed in clause 7 Article 4 of the Resolution No. 94/2019/QH14

Application for late payment fine and interest write-off:

1. An application form for debt write-off sent by the taxpayer to the collecting tax authority using form No. 03/VBDN-1 hereto.

2. An application form for debt write-off made by the collecting tax authority using form No. 03/VBDN-2 hereto.

3. The budget unit's written certification that the taxpayer has not yet paid, made according to form No. 02/VBXN enclosed with this Circular or form No. 01/TCN enclosed with this Circular. No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance.

If there is no written confirmation, there must be a record of debt confirmation between the taxpayer and the budget unit from time to time and relevant documents proving that the debt is to be covered by the budget but the payment to the taxpayer has been delayed (original or certified copy).

4. A business contract signed with the budget unit; if the taxpayer is a sub-contractor, the contract or contract addendum must clearly specify that the budget unit shall make a direct payment but, in fact, the payment to the taxpayer has been delayed (original or certified true copy).

5. A taking-over certificate for the works or work items funded by state budget or invoice of goods or services (original or certified true copy).

6. A notice of tax debt, fine and late payment interest or confirmation of the amount of tax debt, fine and late payment interest of the tax authority at the time of application for debt write-off.

Chapter III

PROCEDURES FOR TAX DEBT CHARGE-OFF AND LATE PAYMENT FINE AND INTEREST WRITE-OFF

Article 15. Procedures for tax debt charge-off

1. Make and evaluate an application, issue a decision on debt charge-off

a) For a taxpayer eligible for debt charge-off prescribed in clauses 1, 2, 3, 4 and 5 Article 4 of the Resolution No. 94/2019/QH14, the debt management department or department in charge of debt settlement (hereinafter referred to as debt settlement department) of the collecting tax authority shall compile a complete application for debt charge-off as prescribed in clause 1 Articles 4, 5, 6, 7, 8, 9, 10, 11 and clause 1 Article 12 of this Circular, draft of decision on debt charge-off using Form No. 01/QDKN-1 or Form No. 01/QDKN-2 hereto, and then forward the application to the specialized or legal department for further evaluation.

If the application is not duly complete, the tax authority shall cooperate with relevant entities in providing additional documentation;

b) The specialized or legal department shall evaluate the application for debt charge-off forwarded by the debt settlement department. The application shall be evaluate within 7 working days after receiving the duly complete application;

c) After receiving the evaluation, within 10 working days, the debt settlement department shall send a final report to the head of the collecting tax authority to consider issuing a decision on debt charge-off;

d) Once the application is approved, the head of collecting tax authority shall issue a decision on tax debt charge-off.

2. Make public and send decision on debt charge-off

a) The debt settlement department shall input decision on debt charge-off into the tax administration application within 5 working days after the decision on debt charge-off is issued;

b) No later than 5 working days since the date of issue, Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection shall upload the decision on debt charge-off on the websites of Department of Taxation, Department of Customs and General Department of Customs;

c) The collecting tax authority shall send the decision on debt charge-off immediately to the business registration authority or competent authority which issued establishment and operation license or practice certificate in the administrative division;

d) The tax accounting department or the debt settlement department shall modify the late payment fines and interest on the tax administration application (if any).

Article 16. Procedures for late payment fine and interest write-off

1. A taxpayer eligible for debt write-off prescribed in clause 6 and clause 7 Article 4 of the Resolution No. 94/2019/QH14 shall make a duly complete application for debt write-off and send it to the collecting tax authoirity, in specific:

a) The taxpayer who suffers physical damage due to natural disaster, epidemic, fire, accident and is eligible for debt write-off as prescribed in clause 6 Article 4 of the Resolution No. 94/2019/QH14 shall make a duly complete application as prescribed in clauses 1, 3, 4, 5, 7 and 8 Article 13 hereof;

b) The taxpayer who provides goods/services which are directly covered by state budget and such goods/services are not yet to be paid for as prescribed in clause 7 Article 4 of the Resolution No. 94/2019/QH14 shall make a duly complete application as prescribed in clauses 1, 3, 4 and 5 Article 14 hereof.

2. Procedures for compiling and processing applications for debt write-off at Sub-department of Taxation or Sub-department of Customs

a) Regarding to a taxpayer eligible for debt write-off prescribed in clause 6 and clause 7 Article 4 of the Resolution No. 94/2019/QH14, the application shall be sent to Sub-department of Taxation or Sub-department of Customs where the taxpayer has the tax debt.

Sub-department of Taxation or Sub-department of Customs shall designate a debt settlement department to examine the application of the taxpayer.

If the taxpayer is ineligible for debt write-off, within 15 working days after receiving a complete application, Sub-department of Taxation or Sub-department of Customs shall notify the taxpayer using the Form No. 01/XOANO hereto.

If the taxpayer is eligible for debt write-off but the application is not duly complete as prescribed, within 10 working days after receiving the application, Sub-department of Taxation or Sub-department of Customs shall notify the taxpayer to provide additional documentation using the Form No. 02/XOANO hereto.

If the taxpayer is eligible for debt write-off and the application is duly complete as prescribed, within 15 working days after receiving the application, Sub-department of Taxation or Sub-department of Customs shall make a request for debt write-off using the Form No. 02/XOANO or 03/VBDN-2 hereto, enclose with the application and send them to Sub-department of Taxation or Sub-department of Customs.

b) Regarding application made by Sub-department of Taxation or Sub-department of Customs

Depending on every category of taxpayer eligible for debt write-off prescribed in clauses 1, 2, 3, 4 and 5 Article 4 of the Resolution No. 94/2019/QH14, Sub-department of Taxation or Sub-department of Customs shall make a duly complete application as prescribed in clause 2 Articles 4, 5, 6, 7, 8, 9, 10, 11 and clause 2 Article 12 hereof.

If the application is not duly complete, the debt settlement department affiliated to Sub-department of Taxation or Sub-department of Customs shall report the head of Sub-department of Taxation or Sub-department of Customs to cooperate with relevant entities in providing additional documentation.

If the application is duly complete, Sub-department of Taxation or Sub-department of Customs shall make public a list of taxpayers eligible for debt write-off in 30 consecutive days at the headquarters of the People's Committee of commune where the taxpayer registers the business address and the headquarters of Sub-department of Taxation or Sub-department of Customs for receiving feedbacks; and send a list of taxpayers eligible for debt write-off together with the application form for debt write-off using Form No. 01/VBDN hereto and relevant documentation to Department of Taxation or Department of Customs.

3. Procedures for compiling and processing applications for debt write-off at Department of Taxation or Department of Inspectin Post-Customs Clearance

a) Regarding to a taxpayer eligible for debt write-off prescribed in clause 6 and clause 7 Article 4 of the Resolution No. 94/2019/QH14, the application shall be sent to Department of Taxation or Department of Post-Customs Clearance Inspection where the taxpayer has the tax debt.

Department of Taxation or Department of Post-Customs Clearance Inspection shall designate a debt settlement department to examine the application of the taxpayer.

If the taxpayer is ineligible for debt write-off, within 15 working days aftere receiving a complete application, Department of Taxation or Department of Post-Customs Clearance Inspection shall notify the taxpayer using the Form No. 01/XOANO hereto.

If the taxpayer is eligible for debt write-off but the application is not duly complete as prescribed, within 10 working days after receiving the application, Department of Taxation or Department of Post-Customs Clearance Inspection shall notify the taxpayer using the Form No. 02/XOANO hereto.

If the taxpayer is eligible for debt write-off and the application is duly complete as prescribed, within 15 working days after receiving the application, the debt settlement department affiliated to Department of Taxation or Department of Post-Customs Clearance Inspection shall make a request for debt write-off using the Form No. 02/VBDN-2 or 03/VBDN-2 hereto, draft of decision on debt write-off using Form No. 01/QDXN-1 hereto in case of debt write-off falling under competence of the President of People’s Committee of province, enclosing with relevant documentation and send them to the specialized or legal department for further evaluation.

The specialized or legal department shall evaluate the application for debt charge-off forwarded by the debt settlement department. The application shall be evaluate within 7 working days after receiving the duly complete application.

After receiving the evaluation, within 15 working days, the debt settlement department shall send a final report to the Director of Department of Taxation or Department of Customs or Department of Post-Customs Clearance Inspection for approval, and also send it to the People’s Committee of province where the taxpayer has the tax debt for issuing a decision on debt write-off in case of debt write-off falling under competence of the President of People’s Committee of province; or send it to General Department of Taxation or General Department of Customs in case of debt write-off falling under competence of the Director of General Department of Taxation or the Director of General Department of Customs, the Minister of Finance, or the Prime Minister.

b) Regarding an application sent by Sub-department of Taxation or Sub-department of Customs

Department of Taxation or Department of Customs shall designate a debt settlement department to examine the application sent by that Sub-department of Taxation or Sub-department of Customs.

If the taxpayer is ineligible for debt write-off, within 15 working days aftere receiving a complete application, Department of Taxation or Department of Customs shall notify Sub-department of Taxation or Sub-department of Customs using the Form No. 01/XOANO hereto.

If the taxpayer is eligible for debt write-off but the application is not duly complete as prescribed, within 10 working days after receiving the application, Department of Taxation or Department of Customs shall notify Sub-department of Taxation or Sub-department of Customs of providing additional documentation using the Form No. 02/XOANO hereto.

If the taxpayer is eligible for debt write-off as prescribed in Article 4 of the Resolution No. 94/2019/QH14 and the application is duly complete as prescribed, within 15 working days after receiving the application, Department of Taxation or Department of Customs shall make a list of taxpayers eligible for debt write-off and make a request for debt write-off using the Form No. 01/VBDN-2 or 02/VBDN-2 or 03/VBDN-2 hereto, draft of decision on debt write-off using Form No. 01/QDXN-1 or 01/QDXN-2 hereto in case of debt write-off falling under competence of the President of People’s Committee of province, enclosing with relevant documentation and send them to the specialized or legal department for further evaluation.

The specialized or legal department shall evaluate the application for debt charge-off forwarded by the debt settlement department. The application shall be evaluate within 7 working days after receiving the duly complete application.

After receiving the evaluation, within 15 working days, the debt settlement department shall send a final report to the Director of Department of Taxation or Department of Customs for approval, and also send it to the People’s Committee of province where the taxpayer has the tax debt for issuing a decision on debt write-off in case of debt write-off falling under competence of the President of People’s Committee of province; or send it to General Department of Taxation or General Department of Customs in case of debt write-off falling under competence of the Director of General Department of Taxation or the Director of General Department of Customs, the Minister of Finance, or the Prime Minister.

c) Regarding applications made by Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection

Depending on every category of taxpayer eligible for debt write-off prescribed in clauses 1, 2, 3, 4 and 5 Article 4 of the Resolution No. 94/2019/QH14, Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection shall make a duly complete application as prescribed in clause 2 Articles 4, 5, 6, 7, 8, 9, 10, 11 and clause 2 Article 12 hereof.

If the application is not duly complete, the debt settlement department affiliated to Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection shall report Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection to cooperate with relevant entities in providing additional documentation.

If the taxpayer is eligible for debt write-off and the application is duly complete as prescribed, within 15 working days after receiving the application, the debt settlement department affiliated to Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection shall upload a list of taxpayers eligible for debt write-off on the website of Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection; make a list of taxpayers eligible for debt write-off and a request for debt write-off using the Form No. 01/VBDN hereto, draft of decision on debt write-off using Form No. 01/QDXN-1 or Form No. 01/QDXN-2 hereto in case of debt write-off falling under competence of the President of People’s Committee of province, enclosing with relevant documentation and send them to the specialized or legal department for further evaluation.

The specialized or legal department shall evaluate the application for debt charge-off forwarded by the debt settlement department. The application shall be evaluate within 7 working days after receiving the duly complete application.

After receiving the evaluation, within 15 working days, the debt settlement department shall send a final report to the Director of Department of Taxation or Department of Customs or Department of Post-Customs Clearance Inspection for approval, and also send it to the People’s Committee of province where the taxpayer has the tax debt for issuing a decision on debt write-off in case of debt write-off falling under competence of the President of People’s Committee of province; or send it to General Department of Taxation or General Department of Customs in case of debt write-off falling under competence of the Director of General Department of Taxation or the Director of General Department of Customs, the Minister of Finance, or the Prime Minister.

4. Procedures for compiling and processing applications for debt write-off at General Department of Taxation or General Department of Customs

a) General Department of Taxation or General Department of Customs shall designate a debt settlement department to examine the application sent by Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection.

If the taxpayer is ineligible for debt write-off, within 15 working days aftere receiving a complete application, General Department of Taxation or General Department of Customs shall notify Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection using the Form No. 01/XOANO hereto.

If the taxpayer is eligible for debt write-off but the application is not duly complete as prescribed, within 10 working days after receiving the application, General Department of Taxation or General Department of Customs shall notify Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection of providing additional documentation using the Form No. 02/XOANO hereto.

If the taxpayer is eligible for debt write-off, has duly complete application, and has the amount of late payment fines and interest proposed for write-off from 5 to fewer than 10 billion dong (subject to decision of the Director of General Department of Taxation, the Director of General Department of Customs), the debt settlement department affiliated to to General Department of Taxation or General Department of Customs shall draft a decision on debt write-off using Form No. 01/QDXN-3 hereto, seek consultation from the legal department affiliated to General Department of Taxation, the Director of General Department of Customs, and then submit it to the Director of General Department of Taxation, the Director of General Department of Customs for issuance.

If the taxpayer is eligible for debt write-off, has duly complete application, and has the amount of late payment fines and interest proposed for write-off from 10 to fewer than 15 billion dong (subject to decision of the Minister of Finance), the debt settlement department affiliated to to General Department of Taxation or General Department of Customs shall draft a decision on debt write-off using Form No. 01/QDXN-4 hereto, seek consultation from the legal department affiliated to General Department of Taxation, the Director of General Department of Customs, and then submit it to the Director of General Department of Taxation, the Director of General Department of Customs for approval, and then submit it to the Ministry of Finance for issuance.

If the taxpayer is eligible for debt write-off, has duly complete application, and has the amount of late payment fines and interest proposed for write-off of 15 billion or higher 01/QDXN-5 billion dong (subject to decision of the Prime Minister), the debt settlement department affiliated to to General Department of Taxation or General Department of Customs shall draft a decision on debt write-off using Form No. 01/QDXN-5 hereto, seek consultation from the legal department affiliated to General Department of Taxation, the Director of General Department of Customs, and then submit it to the Director of General Department of Taxation, the Director of General Department of Customs for approval, and then submit it to the Ministry of Finance for forwarding it to the Prime Minister for issuance.

Article 17. Making public and sending decision on late payment fines and interest write-off and modifying written-off late payment fines and interest

1. No later than 5 working days since the date of issuance, the tax authority shall make public the decision on debt write-off on the website as follows:

a) If the debt write-off falls under competence of the President of People’s Committee of province, the decision on debt write-off shall be uploaded on the website of Department of Taxation or Department of Customs, General Department of Customs;

b) If the debt write-off falls under competence of the Director of General Department of Taxation, the Director of General Department of Customs, the Minister of Finance, the Prime Minister, the decision on debt write-off shall be uploaded on the website of General Department of Taxation and Department of Taxation or General Department of Customs and Department of Customs.

2. The tax authority where the taxpayer owes the tax debt shall send the decision on debt charge-off immediately to the business registration authority or competent authority which issued establishment and operation license or practice certificate in the administrative division and the tax authority of the branch, affiliated entity, representative office, or place of business.

3. The debt settlement department affiliated to the collecting tax authority shall input decision on debt write-off into the tax administration application within 5 working days after the decision on debt write-off is issued.

4. The tax accounting department or the debt settlement department affiliated to the collecting tax authority shall modify the late payment fine and interest on the tax administration application (if any).

Chapter IV

APPLICATIONS AND PROCEDURES FOR CANCELLATION OF TAX DEBT CHARGE-OFF AND CANCELLATION OF LATE PAYMENT FINE AND INTEREST WRITE-OFF

Article 18. Cases of cancellation of tax debt charge-off and cancellation of late payment fine and interest write-off

1. The tax authority finds that the procedures for charge-off or write-off of the debt which has been charged off or written off was carried out against the Resolution No. 94/2019/QH14.

2. The taxpayer whose debt has been charged off or written off resumes the business, except for entities eligible for debt write-off prescribed in clauses 6 and 7 Article 4 of the Resolution No. 94/2019/QH14.

3. The individual, self-employed individual, or representative of household, the head of household business, sole proprietor, the head of single-member limited liability company owned by individual of the taxpayer whose debt has been charged off or written off establishes a new enterprise or business entity, except for entities eligible for debt write-off prescribed in clauses 6 and 7 Article 4 of the Resolution No. 94/2019/QH14.

Article 19. Applications for cancellation of tax debt charge-off or cancellation of late payment fine and interest write-off

1. Regarding a taxpayer whose debt charge-off or debt write-off is cancelled as prescribed in clause 1 Article 18 hereof

a) The issued decision on debt charge-off or debt write-off;

b) A decision of the competent authority or tax authority stating that the debt charge-off or write-off was carried out against the law.

2. Regarding a taxpayer whose debt charge-off or debt write-off is cancelled as prescribed in clause 2 Article 18 hereof

a) The issued decision on debt charge-off or debt write-off;

b) A notice of the business registration authority or the authority which issued the establishment and operation license or practice certificate; or a document certified by the local government that the taxpayer whose debt has been charged off or written off resumes the business.

3. Regarding a taxpayer whose debt charge-off or debt write-off is cancelled as prescribed in clause 3 Article 18 hereof

a) The issued decision on debt charge-off or debt write-off;

b) A notice of the business registration authority or the authority which issued the establishment and operation license or practice certificate; or copy of the business registration certificate, business registration certificate, certificate of registration for cooperatives, certificate of registration for household business, establishment and operation license, practice certificate which proves the establishment of the new enterprise or business entity of the individual, self-employed individual, or representative of household, the head of household business, sole proprietor, the head of single-member limited liability company owned by individual of the taxpayer whose debt has been charged-off or written off.

Article 20. Procedures for cancellation of tax debt charge-off and cancellation of late payment fine and interest write-off

1. The debt settlement department shall take charge and cooperate with relevant units in making a complete application for cancellation of debt charge-off or write-off as prescribed in Article 19 hereof.

a) In case of cancellation of debt charge-off

The debt settlement department affiliated to the collecting tax authority shall make a request for cancellation of debt charge-off, draft of decision on cancellation of debt charge-off using Form No. 01/QDHKN-1 or 01/QDHKN-2 hereto, and then submit them to the head of the collecting tax authority, providing explanation for cancellation of debt charge-off.

Within 3 working days after receiving such a request and the application for cancellation of debt charge-off, the head of the collecting tax authority shall consider issuing a decision on cancellation of debt charge-off.

b) In case of cancellation of debt write-off

The debt settlement department affiliated to the collecting tax authority shall make a request for debt write-off and draft of decision on cancellation of debt write-off, and then submit them to the head of the collecting tax authority.

Within 3 working days after receiving such a request and the application for cancellation of debt write-off, the head of the collecting tax authority shall request the authority competent to cancel the debt write-off to take the following actions:

If the decision on debt write-off was issued by the President of People’s Committee of province, Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection shall send the People's Committee of province where the taxpayer has the debt to consider issuing a decision on cancellation of debt write-off using Form No. 01/QDHXN-1 or 01/QDHXN-2 hereto.

If the decision on debt write-off was issued by the Director of General Department of Taxation or the Director of General Department of Customs, the Minister of Finance, or the Prime Minister, Department of Taxation or Department of Customs, Department of Post-Customs Clearance Inspection shall send General Department of Taxation or General Department of Customs to submit the Minister of Finance or the Prime Minister for cancellation of debt write-off using Form No. 01/QDHXN-4, No. 01/QDHXN-5 hereto.

2. No later than 5 working days since the date of issuance, the tax authority shall make public the decision on cancellation debt charge-off or the decision on cancellation of debt write-off on the website as follows:

a) If the debt charge-off falls under competence of the collecting tax authority, the decision on cancellation of debt charge-off shall be uploaded on the website of Department of Taxation or Department of Customs, General Department of Customs.

b) If the debt write-off falls under competence of the President of People’s Committee of province, the decision on debt write-off shall be uploaded on the website of Department of Taxation or Department of Customs, General Department of Customs;

c) If the debt write-off falls under competence of the Director of General Department of Taxation, the Director of General Department of Customs, the Minister of Finance, the Prime Minister, the decision on debt write-off shall be uploaded on the website of General Department of Taxation and Department of Taxation or General Department of Customs and Department of Customs.

3. The collecting tax authority shall send the decision on cancellation of debt charge-off or the decision on cancellation of debt write-off to the business registration authority or competent authority which issued establishment and operation license or practice certificate in the administrative division and the tax authority of the branch, affiliated entity, representative office, or place of business.

4. The debt settlement department affiliated to the collecting tax authority shall input the decision on cancellation of debt charge-off or the decision on cancellation of debt write-off into the tax administration application within 5 working days after the date of issue.

5. The collecting tax authority shall calculate the late payment interest as prescribed in the Law on Tax Administration and collect the debt which has been charged off or written off.

Chapter V

REPORTING

Article 21. Reporting responsibilities

1. General Department of Taxation, General Department of Customs, Department of Taxation, Department of Customs, Department of Post-Customs Clearance Inspection, Sub-department of Taxation, Sub-department of Customs shall send reports on tax debt charge-off, late payment fine and interest write-off as prescribed in the Resolution No. 94/2019/QH14 to the immediate superior authority.

2. General Department of Taxation, General Department of Customs shall direct their affiliates to comply with their respective regulations on reporting.

3. General Department of Taxation, General Department of Customs shall build information technology applications to keep track, aggregate, and report the implementation of tax debt charge-off, late payment fine and interest debt write-off in accordance with the Resolution No. 94/2019/QH14.

Article 22. Types of reports

1. Periodical reports: monthly report, first-three month report, first-six month report, first-nine month report, annual report.

Contents: Implementation of tax debt charge-off, late payment fine and interest write-off, result of tax debt charge-off, late payment fine and interest write-off in the reporting period, difficulties that arise during the implementation, proposals and other matters.

2. Three-year report on tax debt charge-off, late payment fine and interest write-off as per the Resolution No. 94/2019/QH14.

Article 23. Procedures, methods and time for sending reports

1. Sub-department of Taxation, Sub-department of Customs shall send a report on tax debt charge-off, late payment fine and interest write-off in the administrative division to Department of Taxation, Department of Customs.

a) Monthly report shall be sent no later than the fifth day of the month following the reporting month;

b) First-three month report shall be sent no later than April 5;

c) First-six month shall be sent no later than July 5;

d) First-nine month shall be sent no later than October 5;

dd) Annual report shall sent no later than January 5 of the year following the reporting year;

e) Three-year report on tax debt charge-off, late payment fine and interest write-off shall be sent before July 10, 2023.

2. Department of Taxation, Department of Customs, Department of Post-Customs Clearance Inspection shall send a report on tax debt charge-off, late payment fine and interest debt write-off in the administrative division to General Department of Taxation, General Department of Customs; and send an annual report to the People's Committee of province.

a) Monthly report shall be sent no later than the tenth day of the month following the reporting month;

b) First-three month report shall be sent no later than April 10;

c) First-six month shall be sent no later than July 10;

d) First-nine month shall be sent no later than October 10;

dd) Annual report shall sent no later than January 10 of the year following the reporting year;

e) Three-year report on tax debt charge-off, late payment fine and interest write-off shall be sent before July 10, 2023.

3. General Department of Taxation, General Department of Customs shall a report on tax debt charge-off, late payment fine and interest write-off to the Ministry of Finance; send an annual report and three-year report as prescribed in the Resolution No. 94/2019/QH14 to the Ministry of Finance for submitting the Government and presenting the National Assembly.

a) Monthly report shall be sent no later than the fifteenth day of the month following the reporting month;

b) First-three month report shall be sent no later than April 20;

c) First-six month shall be sent no later than July 20;

d) First-nine month shall be sent no later than October 20;

dd) Annual report shall sent no later than January 20 of the year following the reporting year;

e) Three-year report on tax debt charge-off, late payment fine and interest write-off shall be sent before July 30, 2023.

4. The People’s Committees of provinces or central-affiliated cities shall send annual report on tax debt charge-off and late payment fine and interest write-off as prescribed in point d clause 2 and clause 3 Article 6 of the Resolution No. 94/2019/QH14 to the People’s Council at the same administrative level when seeking approval from the People’s Council for local government budget, and sending it to the Ministry of Finance for reporting the Government and National Assembly.

5. Reports shall be sent by post or electronically if available as prescribed.

Chapter VI

IMPLEMENTATION

Article 24. Entry in force

This Circular comes into force as of the date of entry into force of the Resolution No. 94/2019/QH14 and is implemented within 03 years from the date of entry into force.

Article 25. Implementation

1. The heads of tax authorities shall make, evaluate applications, sign and submit, and make public decisions on tax debt charge-off or decision on late payment fine and interest write-off, the decision on cancellation of tax debt charge-off, decision on cancellation of late payment fine and interest write-off as prescribed in this Circular.

2. The tax authorities shall raise awareness and guide taxpayers to implement this Circular.

3. Regulated taxpayers shall implement this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.