THE NATIONAL ASSEMBLY
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
On freezing of tax arrears and write-off of late-payment fines and interests for taxpayers that are no longer able to pay these amounts to the state budget
THE NATIONAL ASSEMBLY
Pursuant to the Constitution of the Socialist Republic of Vietnam;
Pursuant to Law No. 57/2014/QH13 on the Organization of the National Assembly;
Pursuant to Law No. 80/2015/QH13 on the Promulgation of Legal Documents;
Article 1. Scope of regulation
This Resolution prescribes the freezing of tax arrears and write-off of late-payment fines and interests (below referred to as debt settlement) for taxpayers that are no longer able to pay these amounts to the state budget, including taxes, late-payment fines and interests, and fines for tax- and customs-related administrative violations arising before the effective date of Law No. 38/2019/QH14 on Tax Administration.
Article 2. Subjects of application
1. Taxpayers owing taxes and eligible for freezing of tax arrears and write-off of late-payment fines and interests specified in Article 4 of this Resolution.
2. Tax administration offices, tax administration officers, and persons competent to settle debts prescribed in this Resolution.
3. Related agencies, organizations and individuals.
Article 3. Principles of debt settlement
1. To ensure that debt settlement is conducted intra vires in compliance with law for eligible subjects; to comply with regulations on conditions, dossiers, process, and procedures and ensure the discharge of responsibilities of related individuals in accordance with law.
2. To ensure publicity and transparency; to ensure inspection, examination and oversight by competent agencies, organizations and individuals and supervision by the people.
3. To remove difficulties for taxpayers; to prevent, stop and strictly handle the abuse of policies for self-seeking purposes or intentional delay of tax payment.
4. In case a competent agency or a tax administration office detects that the freezing or write-off of debts contravenes the law or a taxpayer that has its/his/her debts written off resumes production and business activities or sets up a new production and business establishment, except the subjects referred to in Clauses 6 and 7, Article 4 of this Resolution, it shall cancel the decision on freezing or write-off of debts and remit the written-off debt amount (if any) to the state budget.
Article 4. Subjects eligible for debt settlement
Subjects eligible for debt settlement are taxpayers owing taxes, late-payment fines and interests arising before July 1, 2020, that fall into the following cases and are no longer able to pay these amounts to the state budget:
1. Taxpayers are dead or declared by court as dead, missing or having lost their civil act capacity.
2. Taxpayers have sent their dissolution decisions to tax administration offices and business registration agencies to carry out dissolution procedures and business registration agencies have made an announcement on the taxpayers’ undergoing dissolution procedures in the national business registration information system but the taxpayers have not yet completed dissolution procedures.
3. Taxpayers have filed a request for opening of bankruptcy procedures or persons with related rights and obligations have filed a request for opening of bankruptcy procedures in accordance with the law on bankruptcy.
 Công báo Nos 975-976 (19/12/2019)
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