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.
Related News
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously
09:40 | 19/11/2024 Regulations
Preventing e-invoice fraud amid e-commerce boom
09:00 | 24/11/2024 Anti-Smuggling
Tax authorities and Police join forces to crack down on e-invoice fraud
14:14 | 12/11/2024 Finance
More efficient thanks to centralized payments between the State Treasury and banks
13:51 | 17/10/2024 Finance
Latest News
Amending the Law on Corporate Income Tax, not giving preferential treatment to overlapping and spreading industries
08:53 | 26/11/2024 Finance
Việt Nam's stock market recovers but outlook remains uncertain
14:59 | 25/11/2024 Finance
Bad debt at banks continues to rise in both amount and ratio
09:20 | 25/11/2024 Finance
Monetary policy forecast unlikely to loosen further
18:18 | 24/11/2024 Finance
More News
Green credit proportion remains low due to lack of specific evaluation criteria
09:02 | 24/11/2024 Finance
Launching virtual assistants to support taxpayers
17:50 | 23/11/2024 Finance
Banks increase non-interest revenue
10:51 | 23/11/2024 Finance
Monetary policy forecast unlikely to loosen further
15:51 | 22/11/2024 Finance
World Bank outlines path for Vietnam to reach high income status
13:44 | 22/11/2024 Finance
Strictly control public debt and ensure national financial security 2025
09:26 | 22/11/2024 Finance
Revising the title of a draft of 1 Law amending seven finance-related laws
14:33 | 21/11/2024 Finance
Transparency evates the standing of listed companies
09:47 | 21/11/2024 Finance
State-owned securities company trails competitors
14:46 | 20/11/2024 Finance
Your care
Amending the Law on Corporate Income Tax, not giving preferential treatment to overlapping and spreading industries
08:53 | 26/11/2024 Finance
Việt Nam's stock market recovers but outlook remains uncertain
14:59 | 25/11/2024 Finance
Bad debt at banks continues to rise in both amount and ratio
09:20 | 25/11/2024 Finance
Monetary policy forecast unlikely to loosen further
18:18 | 24/11/2024 Finance
Green credit proportion remains low due to lack of specific evaluation criteria
09:02 | 24/11/2024 Finance