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There is no State agency responsible for certifying dead individuals and property. Photo: Thuy Linh.

In the draft Proposal for the Development of the revised Tax Administration Law, the Ministry of Finance has proposed that individuals who are deceased, missing or have lost their civil act capacity, shall have outstanding tax arrears and tax debts removed. Compared to current regulations, there are a lack of conditions for individuals who "have no property to pay taxes, late payments and fines." According to the Ministry of Finance's explanation, there is no State agency responsible for certifying dead individuals and property.

In addition, when the individual who owes the tax is dead, if the property remains, the property is still in use by his family. The tax authorities can not distrain or auction the common property of the family to recover the tax debt. If they implemented this, it would cause a public outcry.

Commenting on this proposal, the Ministry of Justice said that the remission of tax arrears and fines for individuals who died or lost their civil act capacity was necessary. However, it is necessary to ensure that these individuals do not have property to pay taxes, fines or late payment, avoiding those who have property to fulfill their obligations. Therefore, the Ministry of Justice requested the lead drafting agency to keep this policy in the current Law on Tax Administration.

Another suggestion from the Ministry of Justice is that the taxpayers should stop paying tax if the taxpayer discontinues business for more than 5 years (the current stipulation is 10 years).

The Ministry of Justice proposed that the lead drafting agency clarified that there were no cases of collection. At the same time, if this policy is formulated in the same manner as the drafting agency proposes and the taxpayer ceases its business or dissolves for more than 5 years, it shall be entitled to remission of the tax arrears without ensuring the seriousness of the tax payment, which may encourage taxpayers to delay payment of tax debts for five years and then continue to enjoy tax debt relief.

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Based on opinions of the Ministry of Justice, the Ministry of Finance shall continue with the existing policy contents to remain unchanged on the proposal for the elaboration of the amended Law on Tax Administration.