Chương VIII Luật quản lý thuế 2006: Thủ tục miễn thuế, giảm thuế; xóa nợ tiền thuế, tiền phạt

Chapter VIII

PROCEDURES FOR TAX EXEMPTION OR REDUCTION; REMISSION OF TAX ARREARS OR FINES

Section 1. PROCEDURES FOR TAX EXEMPTION OR REDUCTION

Article 61.- Tax exemption or reduction

Tax administration agencies shall give tax exemption or reduction to cases eligible for tax exemption or reduction defined in legal documents on tax.

Article 62.- Tax exemption or reduction dossiers

1. In case taxpayers determine by themselves tax amounts to be exempted or reduced, a tax exemption or reduction dossier comprises:

a/ Tax return;

b/ Documents related to the determination of the tax amount to be exempted or reduced.

2. In case tax administration agencies decide on tax exemption or reduction, a tax exemption or reduction dossier comprises:

a/ Written request for tax exemption or reduction, clearly stating the tax the exemption or reduction of which is requested; reasons for tax exemption or reduction; and the tax amount proposed to be exempted or reduced;

b/ Documents related to the determination of the tax amount to be exempted or reduced.

3. The Government shall specify cases where taxpayers determine by themselves tax amounts to be exempted or reduced; and cases where tax administration agencies decide on tax exemption or reduction.

Article 63.- Submission and receipt of tax exemption or reduction dossiers

1. If taxpayers determine by themselves tax amounts to be exempted or reduced, the submission and receipt of tax exemption or reduction dossiers shall be conducted simultaneously with the tax declaration, submission and receipt of tax declaration dossiers defined in Chapter III of this Law.

2. If tax administration agencies decide on tax exemption or reduction according to the provisions of law, the submission and receipt of tax exemption or reduction dossiers are specified as follows:

a/ For export duty, import duty and other taxes on exports and imports, dossiers shall be submitted to customs offices with processing competence;

b/ For other taxes, dossiers shall be submitted to tax agencies directly managing taxpayers.

3. The receipt of tax exemption or reduction dossiers is specified as follows:

a/ If tax exemption or reduction dossiers are submitted directly to tax administration agencies, tax administration officers shall receive and affix the seal of receipt of the dossiers, indicating the date of receipt and the number of documents included in the dossiers;

b/ If tax exemption or reduction dossiers are submitted by mail, tax administration agencies shall affix the seal of receipt, indicating the date of receipt and record the receipt of the dossiers in their incoming mail books;

c/ If tax exemption or reduction dossiers are electronically submitted, the receipt, examination and acceptance of those dossiers shall be conducted by tax administration agencies through electronic data processing systems;

d/ If tax exemption or reduction dossiers are incomplete according to regulations, tax administration agencies shall, within three working days after receiving those dossiers, notify such to taxpayers for completion of their dossiers.

Article 64.- Time limit for handling tax exemption or reduction dossiers for cases where tax administration agencies decide on tax amounts to be exempted or reduced

1. Within thirty days after receiving complete dossiers, tax administration agencies shall issue decisions on tax exemption or tax reduction or notify taxpayers of reasons for their ineligibility for tax exemption or reduction.

2. When necessary to conduct inspection to obtain sufficient grounds for handling dossiers, the time limit for issuing decisions on tax exemption or reduction is sixty days from the date of receipt of complete dossiers.

Section 2. REMISSION OF TAX ARREARS OR FINES

Article 65.- Cases eligible for remission of tax arrears or fines

1. Enterprises that have been declared bankrupt and made payments according to the bankruptcy law and therefore have no assets to pay taxes or fines.

2. Individuals who are deemed by law as dead, missing or having lost their civil act capacity and have no asset to pay tax arrears or fines.

Article 66.- Dossiers for tax arrear or fine remission

A tax arrear or fine remission dossier comprises:

1. Written request for tax arrear or fine remission, made by the tax administration agency directly managing the taxpayer eligible for tax arrear or fine remission;

2. Declaration for tax finalization, for enterprises declared bankrupt;

3. Documents related to the request for tax arrear or fine remission.

Article 67.- Competence to remit tax arrears or fines

1. The Finance Minister remits tax arrears or fines for the cases specified in Article 65 of this Law.

2. The Finance Minister shall report to the National Assembly on annually remitted tax and fine amounts when the Government submits to the National Assembly for approval the general settlement of the state budget.

Article 68.- Responsibilities for receipt and handling of tax arrear or fine remission dossiers

1. Tax administration agencies directly managing taxpayers shall compile and send tax arrear or fine remission dossiers to superior tax administration agencies.

2. If tax arrear or fine remission dossiers are incomplete, superior tax administration agencies shall, within fifteen working days after receiving the dossiers, notify such to the tax administration agencies that have compiled those dossiers for completion thereof.

3. Within sixty days after receiving complete tax arrear or fine remission dossiers, competent persons shall issue decisions on debt remission or notify that the cases are ineligible for tax arrear or fine remission.