VietnameseOn October 24, 2022, the General Department of Vietnam Customs issues Decision No. 2317/QD-TCHQ issuing the Procedure for the management of tax liabilities and other incomes for exported and imported goods.
Accordingly, Article 4 of this Decision prescribes the criteria for classifying the tax liabilities as follows:
- Collectible debts: Include all the arising debts under the criteria as follows:
- Overdue tax liability of less than 90 days.
- Overdue tax liability of more than 90 days.
- Owned administrative fines Payable debt is over 10 days from the date of receiving the sanctioning decision for fine or over the implementation time in the sanctioning decision.
- Owned fines for late tax payments.
- Owned fines for administrative violations.
- Owned custom fees; fees for goods in transit, transit transports.
- Bad debts include:
- Debts of the taxpayers who are recognized by the law for being missed, die or losing civil act capacities and have not yet had proposals for debt-ridden or dossier for writing off debt.
- Debts of the taxpayers who are in the process of dissolution.
- Debts of the taxpayers who are in the process of making bankruptcy procedures.
- Debts of the taxpayers who are in the time of investigation and criminal prosecution.
- Debts of the importers of 2-wheel motorcycle components in accordance with the localization rate in 2001, and 2002.
- Debts of the taxpayers who have not yet operated in the registered address...
- Tax arrears that are frozen:
- Tax arrears are frozen in accordance with Article 83, Law on Tax administration.
- Tax arrears are frozen in accordance with Resolution No. 94/2019/QH14 for taxpayers who are no longer able to pay into the state budget.
- Pending debts:
- Pending debts for tax-free and tax reduction.
- Appealed tax liabilities
