Decision 1129/QD-TCT 2022 promulgation of the Arrears Management Process

ARREARS MANAGEMENT

PROCESS
(Promulgated together with Decision No. 1129/QD-TCT dated July 20, 2022, of the General Director of Taxation)

Part I

GENERAL PROVISIONS

I. Purposes

To stipulate the responsibilities, contents, procedures, processes, and timeframes to be uniformly followed by tax offices at all levels in constructing and implementing targets, urging the collection and handling of tax arrears owed by the TPs to the SB (referred to as arrears management), which has been specified in the Law on Tax Administration and its guiding documents.

II. Subjects of application

1. Tax offices at all levels: The General Department of Taxation, Tax Departments, Tax Branches.

2. The Debt Collection and Enforcement Department under the General Department of Taxation.

3. The Debt Collection and Enforcement Divisions under Tax Departments/Tax Branches; Tax Administration Divisions under the Large Taxpayers Department; the Debt Collection and Enforcement Teams or other teams performing the functions and tasks of Debt Collection and Enforcement Teams under the Tax Branches (hereinafter referred to as bodies in charge of arrears management).

4. Bodies involved in the process, including: Bodies in charge of tax audit - inspection, tax administration of land-related revenues, legal affairs, registration fee, commune or ward or inter-commune/-ward tax administration, tax administration of business households and individuals, and other revenues.

5. Bodies related to arrears management, such as: Tax declaration and accounting, tax documentation, informatics/information technology, communications - support.

6. Civil servants of bodies in charge of arrears management; civil servants of bodies involved in the process; civil servants of bodies related to arrears management.

III. Interpretation of terms

1. Uncollectible tax arrears mean tax arrears owed by individual TPs who are dead or declared by court as dead, missing or having lost their civil act capacity; TPs involved in criminal liability; TPs that no longer conduct business operation at the registered addresses or contact addresses; TPs undergoing dissolution procedures; TPs undergoing bankruptcy procedures; TPs imposed invoice-related enforcement measures by TOs for 03 consecutive times or more; TPs which had their business registration certificates revoked by the competent authorities.

2. Pending tax arrears mean tax arrears for which the TOs or competent authorities have received the dossiers and are currently undertaking procedures to issue documents on tax exemption, tax reduction, or re-determination of the TPs’ liabilities; extension of tax payment deadlines, write-off of tax arrears, installment payment of tax arrears, non-imposition of late-payment interest, clearing of the SB arrears against tax refunds, or handling of complaints and lawsuits.

3. Tax amounts awaiting adjustment mean taxes and other SB revenues as specified by the law, which TPs have paid have already paid but require adjustment due to errors, slow circulation of documents, loss of documents, or entry of revenues - expenditures.

4. Settled arrears mean the tax arrears owed by the TPs for which the TOs have issued arrears freezing decisions or notices of non-imposition of late-payment interest.

5. Collectible tax arrears mean the tax arrears owed by the TPs other than those specified in Clauses 1, 2, 3, 4, Section III, Part I of this Process.

6. Tax debtors mean TPs owing tax arrears as specified in Clauses 1, 2, 4, 5, Section III, Part I of this Process.

7. Beginning of accumulation of tax arrears means the day following the tax payment deadline as specified by the law.

8. End of accumulation of tax arrears means the day the taxpayer has paid the tax amount into the SB or the effective date of the document on write-off, exemption or other forms of handling the tax arrears.

9. Arrears mean the amount of taxes by each payment deadline and sub-item, which are overdue but have not yet been paid into the SB by the TPs.

10. Days in arrears mean a period of consecutive days from the time the beginning of accumulation to the end of accumulation, including holidays and non-business days as specified by the law.

11. Arrears reconciliation means the review and comparison of tax arrears accumulated to the end of the month after clearing and adjusting them.

12. Reconciliation date of tax arrears means the end of the last day of the month.

13. The date the system runs the collection-urging program: no later than the 5^th day of every month, the system creates jobs corresponding to the tax arrears of which the collection shall be urged, such as: making phone calls, sending messages and emails; sending Notice 01/TTN; list of TPs subject to tax enforcement...

14. Measures to urge the collection of tax arrears include: Making phone calls, sending messages or emails, sending notices of tax arrears to TPs, inviting TPs to come to the TOs.

15. Business registration certificates include: Business registration certificate, enterprise registration certificate, cooperative registration certificate, business household registration certificate, establishment and operation license, practice license, branch/representative office registration certificate.

16. Abbreviations used herein:

- SB: State budget.

- CB: Commercial banks.

- ST: State Treasury.

- TP: Taxpayers

- TO: Tax offices.

- AM: Arrears management.

- Decl.: Declaration.

- PC: People’s Committees.

- TE: Tax enforcement.

- LTP: Large taxpayers.

IV. Criteria and methodology for classification of tax arrears

1. Uncollectible tax arrears include:

a) Tax arrears of individual TPs who are dead or declared by court as dead, missing or having lost their civil act capacity.

The classification dossier is one of the following documents:

- The individual TPs are dead or declared by courts as dead: Death certificate or death notice or documents in lieu of death notice as specified by law regulations on civil status or court rulings declaring the individuals dead.

- The individual TPs go missing: Court rulings declaring individuals missing.

- The individual TPs have lost their civil act capacity: Court rulings declaring individuals incapable of civil acts.

(The above documents may be the originals or the lawful copies)

b) Tax arrears owed by the TPs involved in criminal liability: mean the tax arrears involved in cases and dossiers undergoing investigation and criminal prosecution, or pending judgment or conclusion of the legal authorities.

The classification dossier is one of the following documents:

- Decisions to initiate criminal cases or decisions to prosecute the accused (such documents may be the originals or the lawful copies)

- Documents proving that the cases have been prosecuted and related to the tax arrears of the TPs.

c) Tax arrears owed by the TPs that no longer conduct business operation at the registered addresses or contact addresses: mean the tax arrears owed by the TPs that the tax offices have inspected and determined as no longer conducting business operation at the registered addresses or contact addresses, issued notices of TPs no longer conducting business operation at the registered addresses or contact addresses.

The classification dossier is one of the following documents:

- Written certifications between the tax offices and the commune-level People’s Committees or police offices of the localities where the taxpayers’ head offices or contact addresses are located, stating that the taxpayers no longer conduct business operation at the registered addresses or contact addresses (Form No. 15/BB-BKD issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance or Form No. 15/BB-BKD issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance).

- Tax offices’ notices of TPs no longer conducting business operation at the registered addresses or contact addresses.

(The above documents may be the originals or the lawful copies)

d) Tax arrears owed by the TPs undergoing dissolution procedures: mean the tax arrears owed by the enterprises or organizations to which the business registration agencies have notified their status as undergoing dissolution procedures on the National Information System on Enterprise, Business, and Cooperative Registration (referred to as the National Business Registration System) but the taxpayers have not completed the dissolution procedures.

The classification dossier includes the following documents:

- The TPs’ dissolution decisions or written notices of dissolution or the tax offices’ notices of the TPs undergoing procedures for invalidation of the tax identification numbers in case of dissolution;

(The above documents may be the originals or the lawful copies)

- The business registration agencies’ information about the name and enterprise identification number, and the time of posting thereof, regarding the taxpayers undergoing dissolution procedures on the National Business Registration Information System.

dd) Tax arrears owed by the TPs undergoing bankruptcy procedures: mean the tax arrears owed by the enterprises or cooperatives that have received notices of competent courts on their acceptance of the requests for opening of bankruptcy procedures or decisions on opening of bankruptcy procedures or decisions declaring the enterprises or cooperatives as bankrupt, but debt settlement procedures as specified by the law has not yet been carried out.

The classification dossier is one of the following documents:

- Notices of competent courts on their acceptance of the requests for opening of bankruptcy procedures.

- Decisions on opening of bankruptcy procedures.

- Decisions declaring the enterprises or cooperatives as bankrupt.

(The above documents may be the originals or the lawful copies)

e) Tax arrears owed by the TPs imposed invoice-related enforcement measures by the TOs for 03 (three) consecutive times or more: mean the tax arrears owed by the TPs that have been imposed by the TOs the tax enforcement measures of notifying that invoices are no longer valid for use or stopping the use of invoices for 03 (three) consecutive times or more, of which 01 (one) decision on tax enforcement by stopping the use of invoices is still valid during the tax arrears classification period and the TPs do not use invoices upon each time of arising thereof in the last 01 year up to the time of classification.

The classification dossier includes: 03 (three) consecutive decisions on imposition of invoice-related enforcement measures (Decisions on tax enforcement by notifying that invoices are no longer valid for use or stopping the use of invoices), of which 01 (one) decision on tax enforcement by stopping the use of invoices is still valid during the tax arrears classification period.

(The above documents may be the originals or the lawful copies)

g) Tax arrears owed by the TPs of which business registration certificates have been revoked by competent authorities, including:

- TPs that have tax arrears of less than 10 (ten) years;

- TPs that have tax arrears of 10 (ten) years or more.

The classification dossier: Decisions on revocation of business registration certificates (originals or lawful copies).

2. Pending tax arrears include:

a) Tax arrears owed by the TPs that have sent written requests for tax exemption, reduction or re-determination of their liabilities enclosed with the dossiers which the tax offices or the competent authorities have received and are carrying out procedures for issuing decisions on tax exemption or reduction; or documents re-determining the TPs’ liabilities.

The classification dossier includes: Written requests for tax exemption or reduction enclosed with the dossiers as specified; or application dossiers for or re-determination of the TPs’ liabilities, which have been received by the competent authorities.

b) Tax arrears owed by the TPs that have sent written requests for extension of the tax payment deadlines enclosed with the dossiers as specified, which the tax offices have received and are carrying out procedures to issue decisions on extension of tax payment deadlines.

The classification dossier includes: The TPs' written requests for extension of the tax payment deadlines enclosed with the dossiers as specified.

c) Tax arrears for which the TPs or the TOs have sent written requests for write-off enclosed with the dossiers as specified, which the tax offices have received and are carrying out procedures to issue decisions on write-off of tax arrears.

The classification dossier includes: The TPs’ or TOs’ written requests for write-off of tax arrears enclosed with the dossiers as specified.

d) Tax arrears owed by TPs that have sent written requests for installment payment of tax arrears enclosed with the dossiers as specified, which the tax offices have received and are carrying out procedures to issue decisions on installment payment of tax arrears.

The classification dossier includes: The TPs' written requests for installment payment of tax arrears enclosed with the dossiers as specified.

dd) Tax arrears owed by TPs that have sent written requests for non-imposition of late-payment interest by reason of being unpaid by the SB, enclosed with the dossiers as specified, and the tax offices are carrying out procedures to issue written notices of non-imposition of late-payment interest.

The classification dossier includes: The TPs' written requests for non-imposition of late-payment interest enclosed with the dossiers as specified.

e) Late-payment interest arrears owed by the TPs' that have sent written requests for exemption from late-payment interest enclosed with the dossiers as specified and the tax offices are carrying out procedures to issue decisions on exemption from late-payment interest.

The classification dossier includes: The TPs' written requests for exemption from late-payment interest enclosed with the dossiers as specified.

g) Tax arrears owed by the TPs pending for tax refund and clearing of SB revenues.

The classification dossier includes: Written requests for refund of SB revenues, or written requests for tax refund under double taxation agreements and other international treaties, or settlement conclusions or decisions, and other audit documents to determine the value-added tax amounts on inputs that have not been fully deducted and are eligible for tax refund (in case the taxpayers may not submit written requests for refund of SB revenues as specified), which contains the request for clearing payables to the SB, and other relevant documents (if any).

(The above documents may be the originals or the lawful copies)

h) Tax arrears owed by the TPs that have submitted written complaints to tax offices or competent authorities, or initiated lawsuits with respect to the payable tax amounts and other SB revenues and the tax offices or the competent State authorities are handling such complaints and lawsuits.

The classification dossier is one of the following documents:

- The TPs' written complaints about the payable tax amounts and other SB revenues and Notices of acceptance of the complaints for settlement.

- The courts’ Notices of acceptance of cases.

(The above documents may be the originals or the lawful copies)

3. Tax amounts awaiting adjustment include:

a) Tax amounts awaiting adjustment due to errors: refer to the cases where TPs incorrectly or insufficiently fill in items on SB revenue receipts; errors of the ST and CBs; errors of tax offices (wrong data on amounts payable or paid to the SB).

The classification dossier is one of the following documents:

- Receipts of payment to the SB; other relevant documents (if any).

- The TPs' request for tracing sent to the TOs.

b) Tax amounts awaiting adjustment due to slow circulation or loss of documents.

The classification dossier includes the following documents:

- The SB deposit slips, tax statements sent to the tax offices or provided by the TPs.

- Data on the Tax Management System of the tax offices proving that the TPs have overpaid or underpaid, or other relevant documents (if any).

c) Tax amounts awaiting adjustment due to entry of revenues - expenditures: mean the amounts which the competent authorities are carrying out procedures for entering the SB as revenues - expenses at the request of the TPs.

The classification dossier includes the following documents: The TPs' written requests for entry of revenues and expenditures into the SB and documents proving the TPs’ entry of revenues and expenditures.

(The above documents may be the originals or the lawful copies)

4. Settled arrears include:

a) Tax arrears owed by the TPs, for which the TOs have issued tax arrears freezing decisions.

The classification dossier: Tax arrears freezing decisions of the tax offices (originals or lawful copies).

b) Tax arrears owed by the TPs, for which the TOs have issued notices of non-imposition of late-payment interest by reason of them being unpaid by the SB.

The classification dossier: The TOs’ notices of non-imposition of late-payment interest (originals or lawful copies).

5. Collectible tax arrears are those automatically classified on the Tax Management System, including:

a) Arrears of between 01 day and 30 days.

b) Arrears of between 31 days and 60 days.

c) Arrears of between 61 days and 90 days.

d) Arrears of between 91 days and 120 days.

dd) Arrears of between 121 days and 365 days.

e) Arrears of 366 days or more.

Part II

DETAILS OF THE ARREARS MANAGEMENT PROCESS

I. Setting targets of arrears

1. Targets to be set

a) Total tax arrears (excluding tax amounts awaiting adjustment and settled arrears) over the total State budget revenue managed by the tax sector as of December 31 of the planning year.

b) Total collectible tax arrears over the total State budget revenue managed by the tax sector as of December 31 of the planning year.

c) Total collectible tax arrears as of December 31 of the implementation year that will be collected in the planning year, compared to the total collectible tax arrears as of December 31 of the implementation year.

d) Other targets assigned by superior authorities in the planning year.

2. Considerations for setting targets

a) Targets in terms of efforts and tasks assigned by superior authorities.

b) The situation of tax arrears, recovery of arrears reported by the subordinate tax offices using the data appendices issued together with the process on the following dates:

- December 31 in the three consecutive years preceding the planning year;

- November 30 of the implementation year;

- Estimated as of December 31 of the implementation year.

c) Total SB revenues managed by the tax sector in the locality on the dates mentioned at Point b of this Clause and total estimated SB revenues managed by the tax sector in the planning year.

d) Estimated tax arrears to be incurred and the ability to collect tax arrears and handle arrears in the planning year due to the impact of policies, socio-economic situation, etc.

3. Deploying and assigning targets

a) The Debt Collection and Enforcement Department shall develop the targets and advise the leaders of the General Department on assigning them to the Tax Departments by no later than January 15 of the planning year.

b) At the Tax Departments:

- The Debt Collection and Enforcement Division/Tax Administration Division under the LTP Department:

+ Depending on the targets assigned by the General Department of Taxation and the actual situation, the Debt Collection and Enforcement Division/Tax Administration Division under the LTP Department shall develop the targets and advise the leaders of the Tax Departments on assigning them to the Debt Collection and Enforcement Division/Tax Administration Division under the LTP Department, other bodies involved in the process, and the Tax Branches affiliated to the Tax Departments while ensuring compliance with the targets assigned by the General Department of Taxation;

+ It shall assign specific targets to each civil servant of the Debt Collection and Enforcement Division/Tax Administration Division under the LTP Department.

- Other divisions involved in the process shall:

+ Participate in the development of arrears targets within the respective Tax Departments;

+ Assign specific targets to each civil servant under their respective management.

- The deadline for completing the assignment of targets is January 25 of the planning year and for reporting to the General Department of Taxation is before January 31 of the planning year.

c) At the Tax Branches

- Divisions/Teams in charge of arrears management and TE:

+ Depending on the targets assigned by the Tax Departments and the actual situation, the Divisions/Teams in charge of arrears management and TE shall develop the targets and advise the leaders of the respective Tax Branches on assigning them to the Divisions/Teams in charge of arrears management and TE, other Divisions/Teams involved in the process while ensuring compliance with the targets assigned by the Tax Departments;

+ Assign specific targets to each civil servant of the respective Divisions/Teams in charge of arrears management and TE.

- Other Divisions/Teams involved in the process shall:

+ Participate in the development of arrears targets within the respective Tax Branches;

+ Assign specific targets to each civil servant under their respective management.

- The deadline for completing the assignment of targets is January 31 of the planning year and for reporting to the Tax Departments is February 05 of the planning year.

II. Assigning arrears management tasks

1. Leaders of the Divisions/Teams of the bodies in charge of arrears management or the bodies involved in the process shall assign tasks to their civil servants following the principles below:

- With respect to businesses and organizations: Depending on the types of business, types of tax, lines of business, administrative divisions, taxation areas or other appropriate criteria.

- With respect to business households and individuals: Depending on the taxation areas (wards, communes, townships; piers; bus stations; markets, etc.).

2. On a monthly basis, on the working day immediately following the date on which the system reconciles arrears, the leaders of the Divisions/Teams of the bodies in charge of arrears management or the bodies involved in the process shall:

- Assign the tasks following the principles specified in Clause 1 of this Section, with respect to new taxpayers.

- Re-assign the task of taxpayer management or other mandatory tasks if there is any personnel change during the month (such as sick leave, job transfer or job rotation, etc.)

- Urge and remind civil servants of the Divisions/Teams of the bodies in charge of arrears management or the bodies involved in the process to implement the process.

3. Bodies in charge of advising on issuance of decisions on imposing administrative violations against tax regulations shall urge the collection of tax amounts and other SB revenues to meet the deadlines stated in the respective decisions while notifying the bodies in charge of arrears management immediately after the decisions are issued (originals or lawful copies) for enforcement when the deadlines stated in the respective decisions are due but the TPs do not make payments.

Bodies involved in the process shall urge the collection of the arrears under their respective management. For arrears that are due for enforcement, the bodies in charge of arrears management shall enforce such arrears in accordance with the regulations.

III. Classifying tax arrears

1. Civil servants of the bodies in charge of arrears management or the bodies involved in the process, depending on the status of the TPs’ tax identification numbers on the Tax Management System and the papers, decisions and documents related to the TPs, prepare the classification dossiers following the guidelines specified in Section IV, Part I of this process. In the case where the dossiers are incomplete, the bodies in charge of arrears management shall request the bodies in charge of tax declaration and accounting, the bodies in charge of tax audit - inspection, and other relevant bodies to provide documents and dossiers related to the TPs in order for them to classify the arrears.

2. Civil servants of the bodies in charge of arrears management or the bodies involved in the process shall base on classification dossiers to classify the arrears according to the nature of each amount and group of arrears in order to promptly reflect relevant changes in the nature of arrears.

The results of classification of tax arrears shall be updated at the time of classification. The classification results serve as the basis for take measures to urge or enforce the collection of, or impose late payment interest on, and handle the arrears owed by the TPs.

Civil servants of the bodies in charge of arrears management or the bodies involved in the process shall base on the reports on classification of tax arrears made using Form No. 01/NNT-BC on the Tax Management System to urge the collection of arrears.

IV. Urging the collection of tax arrears

1. Taking measures to urge the collection of arrears

On a monthly basis, after the system runs the collection-urging program, civil servants of the bodies in charge of arrears management or the bodies involved in the process shall follow the process below:

a) For TPs owing arrears of between 01 day and 30 days:

Civil servants of the bodies in charge of arrears management or the bodies involved in the process may urge the collection thereof by making phone calls or sending text messages or emailing to TPs (owners or legal representatives of TPs, etc.) to notify the tax arrears.

b) For TPs owing arrears of 31 days or more, civil servants of the bodies in charge of arrears management or the bodies involved in the process shall:

- Issue Notices of tax arrears using Form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC via the Tax Management System. Tax arrears owed by the TPs mentioned in the Notices of tax arrears include newly-incurred arrears of 01 (one) day or more.

- Submit to the leader of the tax office for approval:

+ At the Tax Departments, the Head of the Debt Collection and Enforcement Division or the Tax Administration Division under the LTP Department can be authorized to sign and send Notices 01/TTN to the taxpayers electronically, enclosed with summary lists using Form No. 01/BK-TTN issued together with this Process.

+ At the Tax Branches, the leaders of the respective Tax Branches can sign and send Notices 01/TTN to the taxpayers electronically, enclosed with summary lists using Form No. 01/BK-TTN issued together with this Process.

In the case where the electronic transactions are not applicable, the tax offices shall send the notices to TPs by post or in person.

If the TPs request detailed lists using Form No. 01-1/BK-TTN issued together with this Process, the bodies in charge of arrears management and the bodies involved in the process shall send them to the TPs electronically or to email addresses of the TPs.

- After sending Notices 01/TTN, if the TPs voice complaints about incorrect tax arrears stated therein, the civil servants of the bodies in charge of arrears management and the bodies involved in the process shall follow the process in which they coordinate with the TPs to:

+ Review and compare data of the TPs:

In case of necessity, the TOs shall request the TPs to provide supporting dossiers and documents or invite the TPs to the TOs to compare and determine the causes of the discrepancies in tax arrears.

After comparing and determining the causes of the discrepancies in tax arrears, the bodies in charge of arrears management and the bodies involved in the process shall disclose information and coordinate with relevant bodies to correct the data.

+ Instruct TPs to send requests for tracing to tax offices in the cases where the TPs must send requests for tracing as specified in Article 69 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance, which will serve as the basis for adjusting the tax arrears for the TPs.

+ Re-issue Notices 01/TTN upon request of the TPs: Civil servants in charge of arrears management or civil servants involved in the process shall, based on the re-determined data, re-issue Notices 01/TTN which explicitly state that: This Notice replaces Notice No…, issued on...

- Arrears not subject to Notice 01/TTN

+ Arrears owed by the TPs for which the tax offices have issued: Decisions on installment payment of tax arrears, notices of non-imposition of late-payment interest, arrears freezing decisions.

+ Tax amounts awaiting adjustment.

c) For TPs owing tax arrears of over 90 days, such tax arrears shall be subject to enforcement as follows: civil servants of the bodies in charge of arrears management shall enforce tax arrears according to the tax enforcement process, and civil servants of the bodies involved in the process shall coordinate with them and urge the collection of arrears.

d) Cases temporarily not subject to Notice 01/TTN

- Uncollectible tax arrears (other than those owed by TPs imposed invoice-related enforcement measures by the TOs for 03 (three) consecutive times or more, or by TPs involved in criminal liability);

- Pending tax arrears (other than those related to complaints or lawsuits);

- The TPs owe small tax arrears in the area with a large number of TPs, the number of civil servants of the bodies in charge of AM, and the working equipment is inadequate. Depending on the actual situation of each locality, the Director of the respective Tax Department shall issue a document defining small tax arrears detailed by each group of TPs in each locality.

In the case where it is necessary to issue Notice 01/TTN, the tax offices shall issue and send them to the TPs to urge the TPs to pay taxes into the SB.

For the tax arrears of business households and individuals for whom Notice 01/TTN are not issued, the bodies in charge of arrears management shall make lists of aggregate tax arrears (using Form No. 01/HKD-TTN), and submit them to the leaders of the tax offices for approval, and then send them to the commune or ward or inter-commune/-ward tax administration teams for them to urge the collection thereof.

2. Arrears management with respect to localities receiving distributed State Budget revenues and units authorized to collect taxes; branches, representative offices, business locations that have ceased operation

a) Arrears management at the TOs managing the localities receiving distributed State Budget revenues

- The bodies in charge of AM or the bodies involved in the process shall urge the tax arrears owed at the tax offices managing the localities receiving distributed State Budget revenues. If all conditions are met, the bodies in charge of AM shall take enforcement measures against the payable tax amounts in the localities receiving distributed State Budget revenues.

- The bodies in charge of AM shall coordinate in processing dossiers of request for extension of tax payment deadlines, installment payment of taxes, arrears freezing and write-off of tax arrears in the provinces entitled to distributed State Budget revenues upon request of the tax offices directly managing such localities.

b) Arrears management through units authorized to collect taxes

- The commune or ward or inter-commune/-ward tax administration tax teams shall issue and send the Notices of Tax arrears (Form No. 01/TTN) and lists of aggregate tax arrears (using Form No. 01/HKD-TTN) to the units authorized to collect taxes for them to urge the TPs to pay tax arrears into the SB (including outstanding non-agricultural land use levies and late payment interest of the TPs that are individuals and households).

- The commune or ward or inter-commune/-ward tax administration teams shall supervise and urge the units authorized to collect taxes to perform their duties.

c) Coordinating and urging the collection of arrears owed by branches, representative offices and business locations that have ceased operation.

- The TOs managing the branches, representative offices or business locations shall:

+ Take measures to urge the collection of tax arrears owed by the TPs whose branches, representative offices, business locations have ceased operation.

+ Enforce the collection by deducting money from the accounts, freezing the accounts of the head offices or coordinating with the TOs managing the head offices to apply appropriate enforcement measures.

- The TOs managing the head offices: supervise and take measures to urge and enforce the collection of the tax arrears at the head offices. When receiving requests from the TOs managing the branches, representative offices or business locations shall, the TOs managing the head offices shall take appropriate enforcement measures to collect tax arrears from the TPs (including tax arrears of the respective branches, representative offices, and business locations).

V. Suspension from exit, extension of suspension from exit, cancellation of suspension from exit

1. Suspension from exit

a) Selecting cases of suspension from exit

On a monthly basis, after reviewing, comparing and accurately determining the TPs’ tax liabilities, depending on the actual situation and tax administration in the locality or upon request of other bodies, the bodies in charge of arrears management shall select cases of suspension from exit from the following cases:

- Individuals or individuals who are legal representatives of taxpayers being enterprises in the case of being forced to execute administrative decisions on tax administration have not yet fulfilled their tax liabilities.

- Vietnamese people exiting Vietnam to reside abroad, who have not yet fulfilled their tax liabilities.

- Vietnamese people residing abroad who have not yet fulfilled their tax liabilities before exiting Vietnam.

- Foreigners who have not yet fulfilled their tax liabilities before exiting Vietnam.

b) Making notices of suspension from exit

- Depending each case selected, the bodies in charge of arrears management shall draft Notices of suspension from exit using Form No. 01/XC provided in Appendix III issued together with Decree No. 126/2020/ND-CP, enclosed with documents related to the taxpayers, including: Notices of tax arrears made using Form No. 01/TTN; decisions on enforcement of the tax administration-related administrative decisions (if any); other relevant documents (if any) submitted to the tax offices for signing and issuance.

- No later than the subsequent working day after the date on which the leaders of the tax offices sign and issue the documents, the bodies in charge of arrears management or the bodies involved in the process shall send the Notices of suspension from exit to the immigration authorities, and at the same time send them to the taxpayers for them to fulfill their tax liabilities before exiting Vietnam.

The Tax Management System will generate a list of all taxpayers whose exit is suspended using Form No. 01/DS-XC issued together with this process.

c) Supervising the fulfillment of tax liabilities

On a daily basis, the bodies in charge of arrears management shall base on data of the tax offices and coordinate with relevant bodies to supervise the tax payment of the taxpayers whose exit is suspended. In case the taxpayers have fulfilled their tax liabilities, the bodies in charge of arrears management shall cancel the exit suspension following the process specified in Clause 3, Section V, Part II of this Process.

2. Extension of the suspension from exit of foreigners who have not yet fulfilled their tax liabilities before exiting Vietnam

If the TPs have not fulfilled their tax liabilities before the expiration of the 30 (thirty) day suspension form exit, the Tax Management System will generate a list of all TPs who are eligible for extension of suspension from exit using Form No. 02-1/DS-XC issued together with this process.

Based on the list of the TPs who are eligible for extension of suspension from exit, the bodies in charge of arrears management shall make Notices of extension of suspension from exit using Form No. 02/XC provided in Appendix III issued together with Decree No. 126/2020/ ND-CP and submit them to the leaders of tax offices for signing and issuance, and then send them to the immigration authorities, and at the same time to the TPs.

The Tax Management System will generate a list of all taxpayers who are eligible for extension of suspension from exit using Form No. 02-2/DS-XC issued together with this process.

3. Cancellation of suspension from exit

In the case where the taxpayers have fulfilled their tax liabilities:

- The bodies in charge of AM shall draft Notices of cancellation of suspension from exit using Form No. 02/XC in Appendix III issued together with Decree No. 126/2020/ND-CP, and submit them to the leaders of the tax offices for signing and issuance, and then send them to the immigration authorities for them to cancel the suspension from exit as specified within 24 working hours.

- Immediately on the day on which the Notices of cancellation of suspension from exit are issued, the bodies in charge of arrears management shall enter the Notices of cancellation of suspension from exit into the Tax Management System.

The Tax Management System will generate a list of all taxpayers whose exit suspension is canceled using Form No. 03/DS-XC issued together with this process.

4. Publicization of the Notices of suspension from exit, extension of suspension from exit, and cancellation of suspension from exit

Immediately on the day on which the Notices of suspension from exit, extension of suspension from exit, and cancellation of suspension from exit are issued, the bodies in charge of arrears management shall send the copies thereof to the relevant bodies to publish on the websites of the tax sector.

VI. Handling tax arrears

1. Write-off of tax arrears, late-payment interests and fines

1.1. At the Tax Branches

a) Preparation of dossiers

The bodies in charge of arrears management or the bodies involved in the process shall:

- Prepare complete dossiers of request for write-off of tax arrears as specified in Clause 2, Article 65 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance;

- Prepare proposals to the leaders of the Tax Branches, enclosed with written requests for write-off of tax arrears, made using Form No. 01/XOANO issued together with Circular No. 80/2021/TT-BTC;

- Make requests for appraisal.

b) Appraisal of dossiers

The bodies in charge of arrears management or bodies involved in the process shall transfer the dossiers of request for write-off of tax arrears to the appraising bodies (hereinafter referred to as the bodies in charge of legal affairs) for appraisal thereof in accordance with the regulations.

The bodies in charge of arrears management or bodies involved in the process shall explain and supplement documents and dossiers according to the appraisal opinions of the bodies in charge of legal affairs (if any).

c) Summarize appraisal opinions and submit them to leaders of Tax Branches

Within 02 (two) working days from the date on which they receive the appraisal opinions from the bodies in charge of legal affairs, the bodies in charge of arrears management shall summarize and submit such opinions to the leaders of the Tax Branches for approval, and then send them to the Tax Departments for them to consider and handle the requests for write-off of tax arrears.

1.2. At the Tax Departments

a) Regarding the dossiers of request for write-off of tax arrears sent by the Tax Branches:

- In the case where they are not eligible for write-off of tax arrears, the Tax Departments shall make notices to the Tax Branches using Form No. 02/XOANO issued together with Circular No. 80/2021/TT-BTC;

- In the case where they are eligible for write-off of tax arrears but the dossiers are incomplete, within 10 (ten) working days from the date on which the dossiers are received, the Tax Departments shall send notices using Form No. 03/XOANO issued together with Circular No. 80/2021/TT-BTC to the Tax Branches for them to supplement such dossiers;

- In the case where the tax arrears are eligible for write-off and the dossiers of request are complete, the Debt Collection and Enforcement Division shall:

+ Make requests for appraisal and proposals to the leaders of the Tax Departments, enclosed with written requests for write-off of tax arrears, made using Form No. 01/XOANO issued together with Circular No. 80/2021/TT-BTC.

+ Transfer the dossiers of request for write-off of tax arrears to the bodies in charge of legal affairs for appraisal in accordance with the regulations. The Debt Collection and Enforcement Divisions shall explain and supplement documents and dossiers according to the appraisal opinions of the bodies in charge of legal affairs (if any).

+ Within 02 (two) working days from the date on which the appraisal opinions are received from the bodies in charge of legal affairs, the Debt Collection and Enforcement Divisions shall summarize them and submit the written requests for write-off of tax arrears to the leaders of the Tax Departments for approval, then send them enclosed with the dossiers to the People's Committees of the provinces or municipalities or the General Department of Taxation for them to consider and decide on write-off of tax arrears.

b) Regarding the dossiers of request for write-off of tax arrears prepared by the Tax Branches:

- Preparation of dossiers:

The bodies in charge of arrears management or the bodies involved in the process shall:

- Prepare complete dossiers of request for write-off of tax arrears as specified in Clause 2, Article 65 of Circular No. 80/2021/TT-BTC;

- Prepare proposals to the leaders of the Tax Departments, enclosed with written requests for write-off of tax arrears, made using Form No. 01/XOANO issued together with Circular No. 80/2021/TT-BTC;

+ Make requests for appraisal.

- Appraisal of dossiers:

The bodies in charge of arrears management or bodies involved in the process shall transfer the dossiers of request for write-off of tax arrears to the bodies in charge of legal affairs for appraisal thereof in accordance with the regulations.

The bodies in charge of arrears management or bodies involved in the process shall explain and supplement documents and dossiers according to the appraisal opinions of the bodies in charge of legal affairs (if any).

c) Summarize appraisal opinions and submit them to leaders of Tax Departments

Within 02 (two) working days from the date on which they receive the appraisal opinions from the bodies in charge of legal affairs, the bodies in charge of arrears management or the bodies involved in the process shall summarize and submit such opinions to the leaders of the Tax Departments for approval, and then send them to the provincial-level People’s Committees or the General Department of Taxation for them to consider and write off tax arrears.

1.3. The General Department of Taxation shall:

a) Receive the dossiers of request for write-off of tax arrears from the Tax Departments.

b) Process the dossiers of request for write-off of tax arrears:

- In the case where they are not eligible for write-off of tax arrears, the General Department of Taxation shall make notices to the Tax Departments using Form No. 02/XOANO issued together with Circular No. 80/2021/TT-BTC;

- In the case where they are eligible for write-off of tax arrears but the dossiers are incomplete, within 10 (ten) working days from the date on which the dossiers are received, the General Department of Taxation shall send notices using Form No. 03/XOANO issued together with Circular No. 80/2021/TT-BTC to the Tax Departments for them to supplement such dossiers;

- In the case where the tax arrears are eligible for write-off and the dossiers of request are complete, the Debt Collection and Enforcement Department shall:

+ Prepare proposals to the leaders of the General Department of Taxation, enclosed with the decisions on write-off of tax arrears and the dossiers of request for write-off of tax arrears.

+ Transfer the dossiers of request for write-off of tax arrears to the Legal Department for appraisal in accordance with the regulations. The Debt Collection and Enforcement Department shall explain and supplement documents and dossiers according to the appraisal opinions of the bodies in charge of legal affairs (if any).

+ After receiving appraisal opinions from the Legal Department, the Debt Collection and Enforcement Department shall summarize and submit them to the leaders of the General Department of Taxation for consideration and decision on write-off of tax arrears or submit them to the Ministry of Finance and the Prime Minister for consideration of write-off of tax arrears according to the decentralization as specified.

1.4. When decisions on write-off of tax arrears are issued by the competent authorities, the bodies in charge of arrears management or the bodies involved in the process shall following the process below:

- Entering the decisions on write-off of tax arrears onto the Tax Management System in order to reduce the tax arrears.

- For TPs that are individuals, business individuals, heads of households or business households, owners of privately held enterprises and single-member limited liability companies whose tax arrears have been written off in accordance with Clause 3, Article 85 of the Law on Tax Administration, the tax offices directly managing them shall coordinate with the business registration agencies to continue supervising the recovery of the tax arrears that have been written off before the TPs resume their production or business, or establish new production and business establishments.

- The bodies in charge of arrears management or the bodies involved in the process shall keep all dossiers related to the write-off of tax arrears.

1.5. Revocation of decisions on write-off of tax arrears in the cases where the TPs have already paid the written-off tax arrears into the SB or where the courts issue decisions to revoke the rulings declaring the individuals as dead or having lost their civil act capacity but the tax offices have already written off their tax arrears, late-payment interests and fines in accordance with Article 85 of the Law on Tax Administration.

a) At the Tax Branches: The bodies in charge of AM or the bodies involved in the process shall make proposals to the leaders of the Tax Branches and written requests to the Tax Departments to revoke the decisions on write-off of tax arrears they have issued, enclosed with the documents proving that the TPs have paid the written-off tax arrears to the SB or the decisions on revocation of the rulings declaring individuals as dead or having lost their civil act capacity.

b) At the Tax Departments: when receiving the Tax Branches’ written requests for revocation of the decisions on write-off of tax arrears or detecting the cases where the decisions on write-off of tax arrears owed by TPs managed by the Tax Departments must be revoked, the bodies in charge of arrears management or the bodies involved in the process shall make and submit proposals to the leaders of the Tax Departments and prepare documents to the People's Committees of the provinces municipalities or the General Department of Taxation requesting them to revoke the decisions on write-off of tax arrears they have issued, enclosed with documents proving that the TPs have paid the written-off tax arrears to the SB or the decisions on revocation of the rulings declaring individuals as dead or having lost their civil act capacity.

c) At the General Department of Taxation: when receiving the Tax Departments’ written requests for revocation of the decisions on write-off of tax arrears, the Debt Collection and Enforcement Department shall make and submit proposals to the leaders of the General Department of Taxation and draft the decisions on revocation of the decisions on write-off of tax arrears they have issued, enclosed with documents proving that the TPs have paid the written-off tax arrears to the SB or the decisions on revocation of the rulings declaring individuals as dead or having lost their civil act capacity and the decisions on write-off of tax arrears issued; then submit them to the leaders of the General Department of Taxation for approval or submit to the Ministry of Finance and the Government for consideration and decision to revoke the decisions on write-off of tax arrears.

2. Freezing of tax arrears

2.1. Preparation and appraisal of dossier

a) Bodies in charge of arrears management or bodies involved in the process shall collect a sufficient dossier of tax arrears freezing in accordance with Clause 1, Article 23 of Decree No. 126/2020/ND-CP, make a proposal and a draft decision to freeze tax arrears.

b) Bodies in charge of arrears management or bodies involved in the process shall send the dossier to bodies in charge of legal affairs for appraisal as prescribed.

c) Within 02 (two) working days from the date of receiving the appraisal opinions from bodies in charge of legal affairs, bodies in charge of arrears management or bodies involved in the process shall consolidate and explain (if any), then report to the leaders of tax offices or signing and issuing a tax arrears freezing decision, made according to Form No. 01/KN in Appendix III issued together with Decree No. 126/2020/ND-CP.

2.2. After a tax arrears freezing decision is issued, bodies in charge of arrears management or bodies involved in the process shall:

- Enter the tax arrears freezing decision into the tax management system;

- Coordinate with bodies in charge of declaration in reducing the late-paid tax amount from the time the tax arrears are eligible for freezing until the date the tax office issues the tax arrears freezing decision.

- Send information to functional divisions for posting on the website of the tax industry within 03 (three) working days from the date of issuing the decision.

2.3. Preparation and issuance of a decision on invalidation of the tax arrears freezing decision

a) In the case where a tax office has issued a tax arrears freezing decision for a taxpayer but a court annuls the ruling declaring the taxpayer as dead, missing or having lost civil act capacity or the taxpayer resumes business activities:

- Bodies in charge of arrears management or bodies involved in the process shall make a proposal and a draft decision according to Form No. 02/KN in Appendix III issued together with Decree No. 126/2020/ND-CP, submit them to the leaders of the tax office for issuing a decision on invalidation of the tax arrears freezing decision.

- After a decision on invalidation of the tax arrears freezing decision is issued, bodies in charge of arrears management or bodies involved in the process shall:

+ Enter the decision on invalidation of the tax arrears freezing decision into the tax management system;

+ Calculate late-payment interests for the period from the date of issuing the decision on invalidation of the tax arrears freezing decision to the date immediately preceding the date the taxpayer fully pays tax arrears to the state budget;

+ Send information to functional divisions for posting on the website of the tax industry within 03 (three) working days from the date of issuance of the decision.

b) In the case where a tax office has issued a tax arrears freezing decision, when the taxpayer is eligible for write-off of tax arrears:

- Bodies in charge of arrears management or bodies involved in the process shall make a proposal and a draft decision according to Form No. 02/KN in Appendix III issued together with Decree No. 126/2020/ND-CP, and submit them to the leaders of the tax office for issuing a decision on invalidation of the tax arrears freezing decision.

- After a decision on invalidation of the tax arrears freezing decision is issued, bodies in charge of arrears management or bodies involved in the process shall:

+ Enter the decision on invalidation of the tax arrears freezing decision into the tax administration system;

+ Perform the procedures for write-off of tax arrears in accordance with Clause 1, Section VI, Part II of this Process.

c) In the case where the taxpayer who is an individual, a business individual, household head, business household head, or sole proprietorship or single-member limited liability company owner has had his/her tax arrears frozen, but the tax office detects that the taxpayer establishes another business establishment or enterprise:

- Bodies in charge of arrears management or bodies involved in the process shall draft a proposal and decision according to Form No. 02/KN in Appendix III issued together with Decree No. 126/2020/ND-CP, and submit them to the leaders of the tax office for issuing a decision on invalidation of the tax arrears freezing decision.

- After a decision on invalidation of the tax arrears freezing decision is issued, bodies in charge of arrears management or bodies involved in the process shall:

+ Enter the decision on invalidation of the tax arrears freezing decision into the tax management system;

+ Calculate late-payment interests for the period from the date the taxpayer has his/her tax arrears frozen to the date preceding the date the taxpayer fully pays the tax arrears to the state budget;

+ Send information to functional divisions for posting on the website of the tax industry within 03 (three) working days from the date of issuance of the decision.

d) In the case where a taxpayer has had his/her tax arrears frozen but the competent authority or the tax office detects that tax arrears is not frozen in accordance with regulations or the taxpayer fully pays the tax arrears into the state budget or the agency competent to issue the business registration certificate has written feedback on the failure to revoke the business registration certificate, bodies in charge of arrears management shall make a proposal and a draft decision according to Form No. 02/KN in Appendix III issued together with Decree No. 126 /2020/ND-CP, submit them to the leaders of the tax office for issuing a decision on invalidation of the tax arrears freezing decision, and follow the procedures specified at Point c, Clause 2.3, Section VI, Part II of this process.

2.4. Bodies in charge of arrears management or bodies involved in the process shall archive all dossiers related to tax arrears freezing.

3. Extension of tax payment time limit

a) Review and appraisal of dossier

After receiving a dossier, bodies in charge of arrears management shall receive and examine the dossier:

- Within 10 (ten) working days from the date of receipt of the dossier, if the TP is not eligible for extension of tax payment time limit, bodies in charge of arrears management shall report to the TO’s leaders for issuing a notice of disapproval to extension of tax payment time limit, made according to Form No. 03/GHAN issued together with the Circular No. 80/2021/TT-BTC.

- Within 03 working days from the date of receipt of the dossier, if the dossier is incomplete according to regulations or there are signs of violations in terms of damaged material value in the dossier determined by the TP or other errors, bodies in charge of arrears management shall report to the TO’s leaders  for issuing a written request to the TP for explanation or supplementation of the dossier, made according to Form No. 01/TB-BSTT-NNT issued together with Decree. No. 126/2020/ND-CP; At provincial-level Tax Departments, the Head of Debt Collection and Enforcement Divisions or the Head of Tax Administration Divisions under Large Taxpayers Department may be authorized to sign and issue this request;

- In the case where the taxpayer makes a complete and proper dossier and is eligible for extension of tax payment time limit:

+ Bodies in charge of arrears management shall make a report and draft decision on extension of tax payment time limit according to Form No. 02/GHAN issued together with Circular No. 80/2021/TT-BTC enclosed with the dossier and send them to bodies in charge of legal affairs for appraisal according to regulations. Bodies in charge of arrears management shall explain and supplement the dossier according to the appraisal opinions from bodies in charge of legal affairs (if any).

+ Within 02 (two) working days from the date of receiving the appraisal opinions from bodies in charge of legal affairs, bodies in charge of arrears management shall consolidate and report to the TO’s leaders for consideration and issuance of a decision on extension of tax payment time limit.

b) After a decision on extension of tax payment time limit is issued, bodies in charge of arrears management shall:

- Enter the decision on extension of tax payment time limit into the tax management system;

- Coordinate with bodies in charge of tax declaration and accounting in adjusting late-payment interests (if any);

- Archive all dossiers related to the extension processing.

4. Extension of the time limit for payment of royalty for mineral mining upon occurrence of problems concerning ground clearance for land lease

a) Review and appraisal of dossier

After receiving a dossier, bodies in charge of arrears management or bodies involved in the process shall receive and examine the dossier:

- Within 10 (ten) working days from the date of receipt of the dossier, if the TP is not eligible for the extension, bodies in charge of arrears management or bodies involved in the process shall report to the TO’s leaders for issuing a written notice of disapproval to extension, made according to Form No. 04/GHKS in Appendix III issued together with Decree No. 126/2020/ND-CP.

- Within 03 working days from the date of receipt of the dossier, if the dossier is incomplete according to regulations or contains other errors, bodies in charge of arrears management or bodies involved in the process shall report to the TO’s leaders for issuing a written request to the TP for explanation or supplementation of the dossier, made according to Form No. 03/GHKS in Appendix III issued together with Decree No. 126/2020/ND-CP. At provincial-level Tax Departments, the Head of Debt Collection and Enforcement Divisions or the Head of Tax Administration Divisions under Large Taxpayers Department may be authorized to sign and issue this request;

- In the case where the taxpayer makes a complete and proper dossier and is eligible for extension:

+ Bodies in charge of arrears management or bodies involved in the process shall make a proposal and draft decision on extension, made according to Form No. 02/GHKS in Appendix III issued together with Decree No. 126/2020/ND-CP enclosed with the dossier and send them to bodies in charge of legal affairs for appraisal according to regulations. Bodies in charge of arrears management or bodies involved in the process shall explain and supplement the dossier according to the appraisal opinions from bodies in charge of legal affairs (if any).

+ Within 02 (two) working days from the date of receiving the appraisal opinions from bodies in charge of legal affairs, bodies in charge of arrears management or bodies involved in the process shall consolidate and report to the TO’s leaders for consideration and issuance of an extension decision.

b) After an extension decision is issued, bodies in charge of arrears management or bodies involved in the process shall:

- Enter the extension decision into the tax management system;

- Coordinate with bodies in charge of tax declaration and accounting in adjusting late-payment interests (if any);

- Send information to functional divisions for posting on the website of the tax industry within 03 (three) working days from the date of issuing the decision.

- Archive all dossiers related to the extension processing.

5. Installment payment of tax arrears

a) Review and appraisal of dossier

After receiving a dossier, bodies in charge of arrears management shall examine the dossier:

- Within 03 (three) working days from the date of receipt of the dossier, if the dossier is incomplete as prescribed, bodies in charge of arrears management shall report to the TP’s leaders for issuing a written  request to the TP for explanation or supplementation of the dossier, made according to Form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP; At provincial-level Tax Departments, the Head of Debt Collection and Enforcement Divisions or the Head of Tax Administration Divisions under Large Taxpayers Department may be authorized to sign and issue this request.

- In the case where a letter of guarantee is found to be illegal, bodies in charge of arrears management shall report to the TO’s leaders for issuing a written request to the guarantor for verification, made according to Form No. 05/NDAN issued together with Circular 80/2021/TT-BTC.

If the guarantor confirms that the letter of guarantee is illegal, within 03 (three) working days from the date of receipt of the verification result, bodies in charge of arrears management shall report to the TO’s leaders for issuing a notice of disapproval to the installment payment of tax arrears, made according to Form No. 03/NDAN issued together with Circular 80/2021/TT-BTC.

- If the dossier is complete and in accordance with regulations: bodies in charge of arrears management shall make a proposal and draft decision on installment payment of tax arrears, made according to Form No. 04/NDAN issued together with Circular 80/2021/TT-BTC enclosed with the dossier, and submit them to the TO’s leaders for consideration and issuance of a decision on installment payment of tax arrears. The tax arrears to be paid in monthly installments shall comply with the provisions of Point c, Clause 3, Article 66 of Circular 80/2021/TT-BTC. After evenly dividing, if the tax arrears to be paid in monthly installments is odd, the odd amount shall be calculated in the final month.

b) After a decision on installment payment of tax arrears, bodies in charge of arrears management shall:

- Enter the decision on installment payment of tax arrears into the tax management system.

- On a monthly basis, bodies in charge of arrears management shall monitor the TP’s installment payment of tax arrears according to the issued decision. Past the set time limit for monthly installment payment of tax arrears, if the TP fails to make payment or fails to make full payment or the guarantor has not fulfilled the obligation to pay tax arrears on behalf of the TP, within 05 (five) working days after the installment payment deadline, bodies in charge of arrears management shall report to the TO’s leaders for issuing a written request to the guarantor for fulfilling the guarantee obligation in accordance with law provisions, made according to Form No. 02/NDAN issued together with Circular 80/2021/TT-BTC; at the same time, send it to the TP.

- Archive all dossiers related to the installment payment of tax arrears.

6. Exemption from late-payment interests

a) Review and appraisal of dossier

After receiving a dossier, bodies in charge of arrears management shall receive and examine the dossier:

- Within 10 (ten) working days from the date of receipt of the dossier, if the taxpayer is not eligible for the exemption from late-payment interests, bodies in charge of arrears management shall report to the TO’s leaders for issuing a notice of disapproval to exemption from late-payment interests, made according to Form No. 03/MTCN issued together with Circular No. 80/2021/TT-BTC.

- Within 03 (three) working days from the date of receipt of the dossier, if the dossier of request for exemption from late-payment interests is incomplete as prescribed, bodies in charge of arrears management shall report to the TO’s leaders for issuing a written request to the taxpayer for explanation and supplementation of the dossier, made according to Form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP. At provincial-level Tax Departments, the Head of Debt Collection and Enforcement Divisions or the Head of Tax Administration Divisions under Large Taxpayers Department may be authorized to sign and issue this request.

- In the case where the taxpayer is eligible for exemption from late-payment interests and has submitted a complete dossier as prescribed, bodies in charge of arrears management shall make a proposal and draft decision on exemption from late-payment interests according to Form No. 02/MTCN issued together with Circular No. 80/2021/TT-BTC enclosed with the dossier, and submit them to the TO’s leaders for consideration and issuance of a decision on exemption from late-payment interests.

b) After a decision on exemption from late-payment interests, bodies in charge of arrears management shall:

- Enter the decision on exemption from late-payment interests into the tax management system;

- Coordinate with bodies in charge of tax declaration and accounting in adjusting late-payment interests (if any);

- Archive all dossiers related to the processing of late-payment interest exemption.

7. Non-imposition of late-payment interests

a) Review and appraisal of dossier

After receiving a dossier, bodies in charge of arrears management shall receive and examine the dossier:

- Within 10 (ten) working days from the date of receipt of the dossier, if the taxpayer is no eligible for non-imposition of late-payment interests, bodies in charge of arrears management shall report to the TO’s leaders for issuing a notice of disapproval to non-imposition of late-payment interests, made according to Form No. 04/KTCN issued together with Circular No. 80/2021/TT-BTC.

- Within 03 (three) working days from the date of receipt of the dossier, if the dossier is incomplete as prescribed, bodies in charge of arrears management shall report to the TO’s leaders for issuing a written request to the TP for explanation and supplementation of the dossier, made according to Form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP. At provincial-level Tax Departments, the Head of Debt Collection and Enforcement Divisions or the Head of Tax Administration Divisions under Large Taxpayers Department may be authorized to sign and issue this request;

- If the taxpayer is eligible for non-imposition of late-payment interests and has submitted a complete dossier as prescribed:

+ Bodies in charge of arrears management shall make a proposal and draft notice of approval to non-imposition of late-payment interests according to Form No. 05/KTCN issued together with Circular No. 80/2021/TT-BTC enclosed with the dossier, and send them to bodies in charge of legal affairs for appraisal according to regulations. Bodies in charge of arrears management shall explain and supplement the dossier based on the appraisal opinions from the bodies in charge of legal affairs (if any).

+ Within 02 (two) working days from the date of receipt of the appraisal opinions from bodies in charge of legal affairs, bodies in charge of arrears management shall consolidate and report to the TO’s leaders for consideration and issuance of a notice of non-imposition of late-payment interests.

b) After a notice of non-imposition of late-payment interests is issued, bodies in charge of arrears management shall:

- Enter the notice of non-imposition of late-payment interests into the tax management system and classify the tax arrears according to regulations;

- Coordinate with bodies in charge of tax declaration and accounting in adjusting late-payment interests (if any);

- Monitor the TP's tax obligations: if receiving a notice of payment of tax arrears into the state budget, made according to Form No. 03/KTCN issued together with Circular No. 80/2021/TT-BTC, bodies in charge of arrears management shall recalculate the tax arrears and late-payment interests (if any), coordinate with bodies in charge of tax declaration and accounting in adjusting the late-payment interests (if any);

- Archive all dossiers related to the processing of non-imposition of late-payment interests.

8. Confirmation of tax arrears

After receiving a request from the TP or a competent state agency for the confirmation of the TP's tax arrears, bodies in charge of arrears management or bodies involved in the process shall, based on the data of tax arrears under their management in the centralized tax administration system, make a draft notice of tax arrears according to Form No. 02/TTN issued together with Circular No. 80/2021/TT-BTC, submit it to the TO’s leaders for approval, then send it to the TP or competent state agency.

In the case where the TO's divisions request to confirm the TP's tax arrears, bodies in charge of arrears management or bodies involved in the process shall, based on the data of tax arrears under their management in the centralized tax administration system, confirm the TP’s tax arrears.

VII. Handling of taxes awaiting adjustment and uncollectible tax arrears

1. For taxes awaiting adjustment

a) With regard to taxes awaiting adjustment due to errors:

- If the TP detects errors and has sent a request for tracing to the TO: bodies in charge of tax declaration and accounting shall handle such request, and coordinate with bodies in charge of arrears management or bodies involved in the process in adjusting the data (if any). Bodies in charge of arrears management or bodies involved in the process shall classify the tax arrears according to regulations.

- If bodies in charge of arrears management or bodies involved in the process detect errors due to incorrect data entry, they shall make a request to the divisions that have entered the wrong data to compare and process the TP's data; at the same time, such divisions must notify the settlement results to bodies in charge of arrears management or bodies involved in the process for tax arrears classification according to regulations.

b) With regard to taxes awaiting adjustment due to slow rotation, accounting or loss of documents, bodies in charge of arrears management or bodies involved in the process shall coordinate with bodies in charge of tax declaration and accounting, and bodies in charge of tax inspection and examination, etc. to identify the TP's tax payment documents at the ST and CB, and documents submitted outside the province so that the bodies in charge of tax declaration and accounting can adjust and reduce the TP’s amount of tax arrears in the tax management system and make data adjustments (if any).

c) With regard to taxes awaiting adjustment due to income and expenditure recording, bodies in charge of arrears management or bodies involved in the process shall request bodies in charge of tax declaration and accounting, bodies in charge of tax inspection and examination or other relevant divisions to identify the budget payment deadline, accordingly adjust the tax payment deadline in the tax management system, and make data adjustments (if any).

2. For uncollectible tax arrears

a) With regard to uncollectible tax arrears (except for arrears related to criminal liability and tax arrears of TPs imposed invoice-related enforcement measures by TOs for 03 consecutive times or more)

Bodies in charge of arrears management or bodies assigned the task of arrears management shall prepare dossiers to freeze and write off arrears in accordance with Clauses 1 and 2, Section VI, Part II of this Process.

b) With regard to uncollectible tax arrears related to criminal liability and invoice-related enforcement measures for 03 (three) consecutive times or more

- With regard to uncollectible tax arrears related to criminal liability:

When there is the conclusion of an investigating agency or the judgment of a court, if the taxpayer has not yet paid into the state budget, bodies in charge of tax management or bodies involved in the process shall apply urgent or invoice-related enforcement measures to collect tax arrears.

- With regard to uncollectible tax arrears related to invoice-related enforcement measures for 03 (three) consecutive times or more:

Bodies in charge of tax management or bodies involved in the process shall continue to monitor the TP’s operation and application of enforcement measures:

+ If the taxpayer uses invoices each time they are generated or the TO does not continue to apply enforcement measures to stop the taxpayer from using the invoices, bodies in charge of tax management or bodies involved in the process shall reclassify and urge.

+ If there are sufficient conditions and dossiers to perform arrears write-off or freezing, follow the instructions in Clauses 1 and 2, Section VI, Part II of this Process.

VIII. Coordination between tax offices and agencies competent to issue business registration certificates

1. The exchange of information between tax offices that TPs are directly managed by tax branches and district- and provincial-level business registration offices is carried out as follows:

a) On a monthly basis, if there are cases that have been written off, bodies in charge of tax management shall:

- Compile a list of TPs that have their tax arrears written off in the month according to Form No. 01/DS-DKKD issued together with this Process.

In the case where bodies in charge of tax management, in coordination with other bodies, detect that the TPs who have been granted business registration certificates return to production and business after having arrears written off, compile a list of those TPs according to Form No. 02/DS-DKKD issued together with this Process, and request district- or provincial-level business registration offices to revoke such issued business registration certificates.

- Make and send draft documents to district- or provincial-level business registration offices made according to Form No. 01/DKKD-QLN, enclosed with 02 lists made according to Forms No. 01/DS-DKKD and No. 02/DS-DKKD issued together with this Process, in which bodies in charge of tax management shall request such offices not to issue business registration certificates or revoke issued business registration certificates (if any) of TPs according to the attached lists.

- Report to the leaders of tax branches for approving and signing the documents enclosed with the lists of TPs that have their tax arrears written off, and send such documents to district- or provincial-level business registration offices.

b) In the case where a tax branch receives information from district- or provincial-level business registration offices that the TPs who have their tax arrears written off request for registration of establishment of new production and business establishments, bodies in charge of tax management shall monitor and urge the TPs to pay the written off tax arrears.

If the TPs who have their tax arrears written off have fully paid the tax arrears into the state budget, bodies in charge of arrears management or bodies involved in the process shall:

- Cancel the decision on tax arrears write-off in accordance with Clause 1.5, Section VI, Part II of this process after the TPs have fully paid the written off tax arrears.

- Compile a list of TPs who have fully paid the written off tax arrears into the state budget under the decision on tax arrears write-off, made according to Form No. 03/DS-DKKD issued together with this process.

- Report to the leaders of tax branches for signing the documents made according to Form No. 02/DKKD-QLN issued together with this process, enclosed with the list of TPs who have fully paid the written off tax arrears into the state budget made according to Form No. 03/DS-DKKD issued together with this process, and send such documents to district- or provincial-level business registration offices.

If being eligible for e-transactions, information shall be exchanged by electronic means.

2. The exchange of information between tax offices that TPs are directly managed by provincial-level tax departments and district- and provincial-level business registration offices is carried out as follows:

a) On a monthly basis, if there are cases that have been written off, bodies in charge of tax management shall:

- Compile a list of TPs that have their tax arrears written off in the month according to Form No. 01/DS-DKKD issued together with this Process.

In the case where bodies in charge of tax management, in coordination with other bodies, detect that the TPs who have been granted business registration certificates return to production and business after having arrears written off, compile a list of those TPs according to Form No. 02/DS-DKKD issued together with this Process, and request district- or provincial-level business registration offices to revoke such issued business registration certificates.

- Make and send draft documents to district- or provincial-level business registration offices made according to Form No. 01/DKKD-QLN, enclosed with 02 lists made according to Forms No. 01/DS-DKKD and No. 02/DS-DKKD, in which bodies in charge of tax management shall request such offices not to issue business registration certificates or revoke issued business registration certificates (if any) of TPs according to the attached lists.

- Report to the leaders of provincial-level tax departments for signing the documents enclosed with the lists of TPs that have their tax arrears written off, and send such documents to district- or provincial-level business registration offices.

b) In the case where provincial-level tax departments receive documents from district- or provincial-level business registration offices showing that the TPs who have their tax arrears written off request for registration of establishment of new production and business establishments, bodies in charge of tax management shall monitor and urge the TPs to pay the written off tax arrears.

If the TPs who have their tax arrears written off have fully paid the tax arrears into the state budget, bodies in charge of arrears management shall:

- Cancel the decision on tax arrears write-off in accordance with Clause 1.5, Section VI, Part II of this process after the TPs have fully paid the written off tax arrears.

- Compile a list of TPs who have fully paid the written off tax arrears into the state budget under the decision on tax arrears write-off, made according to Form No. 03/DS-DKKD issued together with this process.

- Report to the leaders of provincial-level tax departments for signing the documents made according to Form No. 02/DKKD-QLN issued together with this process, enclosed with the list of TPs who have fully paid the written off tax arrears into the state budget made according to Form No. 03/DS-DKKD issued together with this process, and send such documents to district- or provincial-level business registration offices.

If being eligible for e-transactions, information shall be exchanged by electronic means.

IX. Disclosure of information of taxpayers that owe taxes and other state budget revenues

1. On a monthly basis, based on the actual situation and tax administration in the locality, bodies in charge of tax management shall select TPs that commit violations specified at Point a, Clause 1, Article 100 of the Law No. 38/2019/QH14 on Tax Administration and Point g, Clause 1, Article 29 of the Government’s Decree 126/2020/ND-CP dated October 19, 2020, to make a list of TPs who must have to-be-closed information according to Form No. 01/CKTT-QLN issued together with this process, including the following information: name, tax identification number, address, amount of tax arrears.

2. Bodies in charge of arrears management shall review and compare to ensure the accuracy of the above-mentioned public information, propose a list of taxpayers that have to-be-closed information, and submit it to the leaders of tax offices for approval.

3. After the leaders of tax offices approve the list, bodies in charge of arrears management shall send a list of taxpayers that have to-be-disclosed information to functional department to disclose information in the forms specified at Point b, Clause 2, Article 29 of Decree No. 126/2020/ND-CP.

4. After tax offices have disclosed information, if detecting such information is incorrect, bodies in charge of tax management shall submit the information correction document to the leaders of tax offices for approval, and disclose corrected information in the corresponding forms in Clause 3 of this Section.

X. Making of diaries and books for monitoring tax arrears

1. Making of diaries

The system automatically updates the tasks of assignment, classification, urging, arrears settlement for each taxpayer according to Form No. 02/NNT-BC issued together with this process.

2. Making of books for monitoring tax arrears

The system automatically updates the tax arrears of taxpayers according to Form No. 03/NNT-BC issued together with this process.

XI. Report on the performance of arrears management

1. Making of reports

On a monthly basis, subordinate tax offices shall make a report on arrears management and tax arrears enforcement, made according to Form No. 01/BC-QLN issued together with this process, enclosed with the following appendixes:

- Appendix 01 includes:

+ Appendix No. 01-1/BC-QLN: Summary report on tax arrears classification by tax offices.

+ Appendix No. 01-2/BC-QLN: Summary report on tax arrears classification by tax types and economic system.

+ Appendix No. 01-2A/BC-QLN: Summary report on late-payment interest classification by tax types.

+ Appendix No. 01-3/BC-QLN: Summary report on tax arrears classification by business lines.

+ Appendix No. 01-4/BC-QLN: Report on tax arrears collection results of the previous year.

+ Appendix No. 01-4A/BC-QLN: Report on collection of incurred tax arrears.

+ Appendix No. 01-5/BC-QLN: Report on information disclosure results for taxpayers owing taxes.

+ Appendix No. 01-6/BC-QLN: Summary report on tax arrears notices issued within the period.

- Appendix 02 includes:

+ Appendix No. 02-1/BC-QLN: Report on taxes awaiting adjustment.

+ Appendix No. 02-2/BC-QLN: Report on settled tax arrears.

+ Appendix No. 02-3/BC-QLN: Report on results of arrears settlement.

+ Appendix No. 02-4/BC-QLN: Report on results of arrears freezing.

+ Appendix No. 02-5/BC-QLN: Report on results of arrears write-off.

If there is no difference between the amount of tax arrears in the above-mentioned appendixes and the data on the tax management system, tax offices at all levels shall use the data on the system to consolidate and make reports.

If there is difference between the amount of tax arrears in the above-mentioned appendixes and the data on the tax management system, tax offices that have such difference shall prepare and send the appendixes to superior tax offices to consolidate and make reports.

Settled arrears (including arrears of taxpayers for which tax offices have issued decisions on arrears freezing, and notices of approval to non-imposition of late-payment interests) shall be monitored separately in Appendix 02-2/BC-QLN, not included in the total amount of tax arrears in the report forms according to Appendix 01.

2. Deadline for monthly report submission

Within 5 working days from the date the system runs the urging program, subordinate tax offices shall send superior tax offices a report on arrears management and tax arrears enforcement, made according to Form No. 01/BC-QLN issued together with this process (excluding appendixes). In the case where the appendixes have data that are different from the data on the tax management system, the subordinate tax offices shall enclose the appendixes.

In the case where the report submission deadline falls on a weekend or holiday, the report submission deadline is the next working day.

3. Report submission forms

- For a monthly report: Send by email of the tax industry.

- For an annual report in December: subordinate tax offices shall send the report to superior tax offices by email and in writing (signed and sealed by the head of tax offices). In the case where such report adjusts the data according to the conclusions of the audit, inspection agency and other functional agencies, the tax offices shall revise the reported data with relevant appendixes and resubmit to the superior tax offices.

XII. Archive of arrears management documents and data

1. Report archive

- Written reports: bodies in charge of arrears management shall archive the reports submitted by tax offices to the superior tax offices.

- Reports on tax arrears and attached appendixes: archive in the tax management system at tax offices at all levels that manage the taxpayers.

2. Dossier archive

- Bodies in charge of arrears management shall archive all dossiers and documents related to the situation of tax arrears and the arrears settlement of taxpayers.

- Dossiers shall be sorted by each taxpayer.

- The archive of dossiers shall comply with the State’s regulations on archive.

3. Historical data on tax arrears at tax offices at all levels

Bodies in charge of informatics/information technology shall archive and ensure the safety and security of processed data into the database on the tax management system, including all reports, diaries, summary books, and Notice 01/TTN.

Part III

ORGANIZATION OF IMPLEMENTATION

I. For the General Department of Taxation

The Debt Collection and Enforcement Department shall:

1. Advise the leaders of the General Department of Taxation in organizing, assigning, directing and coordinating between departments and units under the General Department of Taxation to implement this process.

2. Guide, direct and inspect provincial-level tax departments and tax branches to implement this process.

3. Make periodic reports on review and evaluation of arrears management for the entire tax sector.

4. Propose and recommend to the Ministry of Finance, the Government and the National Assembly solutions, mechanisms and policies for effective arrears management.

5. Supplement and modify the process, ensuring policies are updated in compliance with practice.

6. Cooperate with the Information Technology Department in building and deploying information technology applications to support arrears management at tax offices in a scientific, convenient and effective manner.

II. For provincial-level Tax Departments

1. Debt Collection and Enforcement Division/Tax Administration Division under Large Taxpayers Department shall be responsible for advising the leaders of the provincial-level Tax Department in:

- Organizing, assigning and directing the coordination among divisions under the provincial-level Tax Department to implement this Process.

- Guiding, directing and inspecting divisions and tax branches to implement this process in their respective areas.

2. Organize periodic review and assessment of arrears management in their respective areas.

3. Propose and recommend to the General Department of Taxation, People's Committees and agencies at the same level effective arrears management measures.

4. Propose to the General Department of Taxation to amend and supplement mechanisms, policies and procedures for arrears management and targets in the forms issued together with this process to promptly handle specific situations in arrears management process at provincial-level Tax Departments and Tax Branches.

5. Propose and participate in the development and implementation of information technology applications with the General Department of Taxation to support arrears management at tax offices in a scientific, convenient and effective manner.

III. For Tax Branches

1.  Debt collection and enforcement division/team or the team performing functions and duties of the debt collection and enforcement team shall advise the leaders of the Tax Branch in:

- Organizing, assigning and directing the coordination among units under the Tax Branch to implement this process.

- Guiding, directing and inspecting bodies in charge of arrears management and bodies involved in the implementation of this process in their respective areas.

- For units authorized by tax offices to collect tax, bodies in charge of arrears management shall be responsible for requesting the leaders of the Tax Branch to direct commune, ward/inter-communal tax administration teams to notify units authorized by tax offices that they shall be responsible for urging the collection of arrears into the state budget.

2. Organize periodic review and assessment of arrears management in their respective areas.

3. Propose and recommend to the provincial-level Tax Department, People's Committee and agencies at the same level effective arrears management measures;

4. Propose to the provincial-level Tax Department to report to the General Department of Taxation on amendments and supplementations to arrears management mechanisms, policies and procedures and targets in the forms issued together with this process to promptly handle specific situations in arrears management process at the Tax Branch.

5. Make recommendations to the provincial-level Tax Department to report to the General Department of Taxation and participate in the development and implementation of information technology applications to support the arrears management at tax offices in a scientific, convenient and effective manner./ .

* All Appendices are not translated herein.