Which cases will be revoked decision of tax debt relief?

VCN – The draft circular stipulating dossier and order, procedure for handling debt in accordance with Decree No 94/2019/QH14 stipulating revoking decision of tax debt relief.
which cases will be revoked decision of tax debt relief
The draft circular specified the dossier of revoking tax debt relief and cancellation of late payement fines and interest. Photo: Thùy Linh

Cases of revoking decisions on decision of tax debt relief, decisions on cancellation of late payment fines include: taxpayers who have been charged-off or cancellation of debts but authorities and tax authorities detects the charge off or cancellation of debts did not comply with provisions of Resolution No. 94/2019/QH14; taxpayers who have been charged-off or cancellation of debts but return to production and business, except for those entitled to debt cancellation as prescribed in Clauses 6 and 7, Article 4 of Resolution No. 94/2019/QH14.

Besides that, the case of an individual, a business individual or a representative of the household, business owner, owner of a private enterprise or the owner of a single-member limited liability company owned by an individual which has been charged off or canceled debts but establishing new production facilities will also be subject to revocation of the decision of tax debt relief to freeze.

The draft circular specified the dossier of revoking tax debt relief and cancellation of late payment fines and interest.

In case of revoking the decision of tax debt relief, cancellation of tax debt for the case taxpayers has been charged off, canceled tax debt but competent authorities, tax authorities detect the charge off or cancellation of debts did not comply with the regulation, the dossier should include a decision of tax debt relief or a decision of tax debt cancellation that was issued; decisions or conclusions of authorities or tax authorities on the incorrect implementation of charge off and cancellation of debts.

For revoking the decision on tax debt relief, cancellation of debts for taxpayers who have been charged-off or canceled tax debts but returned to production and business, the dossier should include: a decision of tax debt relief or a decision of tax debt cancellation that was issued; announcement document of business registration authorities or the competent authority granting the establishment and operation license or the competent authority granting practicing licenses about taxpayers which have been charged off, canceled tax debts and returned to business.

For the case of revoking decision of tax debt relief, decision on the cancellation of tax debts for the case of an individual, a business individual or a representative of the household, business owner, owner of a private enterprise or the owner of a single-member limited liability company owned by an individual which has been charged off or canceled debts but establishing new production facilities, a dossier should include:

A decision of tax debt relief or decision of tax debt cancellation that was issued; an announcement document of business registration authorities or the competent authority granting the establishment and operation license or competent authority granting practicing licenses or copies of business registration certificates, cooperative registration certificate, the business household registration certificate, establishment and operation license, practicing certificate proving establishment of new production and business establishment of an individual, a business individual or a representative of the household, business owner, owner of a private enterprise or owner of a single-member limited liability company owned by an individual which has been charged off, canceled tax debts.

By Thùy Linh/Thanh Thuy

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