Chapter V
TAX REFUND; DEBT FREEZING; TAX, LATE PAYMENT INTEREST AND FINE DEBT CANCELLATION
Article 22. Classification of applications for refund of tax on exports and imports subject to inspection before refund
1. Inspection shall be carried out before tax refund in the cases specified in Points a, b, c, d, dd and e Clause 2 of Article 73 of the Law on Tax Administration.
2. In addition to the cases mentioned in Clause 1 of this Article, inspection shall be carried out before tax refund in the following cases:
a) The customs authority finds that the taxpayer has incurred more than 02 penalties for customs offences over the last 12 months before the tax refund application is submitted (including understatement of tax payable or overstatement of tax eligible for refund, reduction or cancellation) the fines for which exceed the authority of the Director of the sub-department of Customs prescribed by regulations of law on administrative penalties.
b) The customs authority finds that the taxpayer has incurred penalties for smuggling or illegal transport of goods across the border over the last 24 months before the application for refund is submitted.
c) A tax enforcement decision has been issued against the taxpayer.
d) The goods are subject to excise tax.
dd) The imports have to be re-exported to the exporting country (or a third country or a free trade zone) through a different border checkpoint; the exports have to be re-imported into through a different border checkpoint.
Article 23. Debt freezing procedures, documentation and time
1. Documentation
a) In the cases specified in Clause 1 Article 83 of the Law on Tax Administration: The death certificate, death notice or their substitutes prescribed by civil registration laws; the court’s declaration that a person is dead, missing or incapacitated (original copy, extracted copy from master register or authenticated copy).
b) In the cases specified in Clause 2 Article 83 of the Law on Tax Administration: The taxpayer’s decision on dissolution and information about the taxpayer’s name, enterprise ID number, the time of the business registration authority publishes information about the taxpayer’s undergoing dissolution on the National Enterprise Registration Information System.
c) In the cases specified in Clause 3 Article 83 of the Law on Tax Administration: The court’s notification of receipt of the taxpayer’s petition for bankruptcy (original copy, extracted copy from master register or authenticated copy).
d) In the cases specified in Clause 4 Article 83 of the Law on Tax Administration: The written confirmation sent by the tax authority to the People’s Committee of the commune where the taxpayer’s is headquartered that the taxpayer is no longer operating at the registered address and the tax authority’s notice that the taxpayer is no longer operating at the registered (original copy, extracted copy from master register or authenticated copy).
dd) In the cases specified in Clause 5 Article 83 of the Law on Tax Administration: the written request of the tax authority or another competent authority for revocation of the certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of household business registration, establishment and operation license or certificate of branch/representative office registration (original copy, extracted copy from master register or authenticated copy).
2. Debt freezing time
a) In the cases specified in Clause 1 Article 83 of the Law on Tax Administration: The issuance date of the death certificate, death notice or their substitutes prescribed by civil registration laws; From the issuance date of the court’s declaration that a person is dead, missing or incapacitated to the date on which the court issues a decision to cancel such declaration.
b) In the cases specified in Clause 2 Article 83 of the Law on Tax Administration: From the day on which the business registration authority publishes information about the taxpayer’s undergoing dissolution on the National Enterprise Registration Information System to the date of business resumption or the date of completion of dissolution procedures or the date of debt cancellation.
c) In the cases specified in Clause 3 Article 83 of the Law on Tax Administration: From the date of issuance of the court’s notification of receipt of the taxpayer’s petition for bankruptcy or the day on which the taxpayer sends the petition for bankruptcy to a competent authority while following debt payment and settlement procedures as prescribed by the Law on Bankruptcy to the date of business resumption or the date of debt cancellation.
In case the court has issued the notice of receipt of the petition for bankruptcy, the tax debt will be frozen until the issuance date of such notice.
d) In the cases specified in Clause 4 Article 83 of the Law on Tax Administration: From the day on which the business registration authority publishes information nationwide that the taxpayer or the taxpayer’s legal representative is no longer present at the registered address to the date of business resumption or the date of debt cancellation.
dd) In the cases specified in Clause 5 Article 83 of the Law on Tax Administration: From the issuance date of the written request for or the effective date of the decision on revocation of the certificate of business registration, certificate of enterprise registration, certificate of cooperative registration, certificate of household business registration, establishment and operation license or certificate of branch/representative office registration to the date of business resumption or the date of debt cancellation.
3. Debt freezing procedures
a) In the cases specified in Article 83 of the Law on Tax Administration, after receiving adequate documents specified in Clause 1 of this Article, the head of the supervisory tax authority of the taxpayer shall issue a decision on debt freezing decision (Form No. 01/KN in Appendix III hereof) on the beginning date of the debt freezing period specified in Clause 2 of this Article.
b) In case the court cancels the declaration that a person is dead, missing or incapacitated or the taxpayer resumes business operation after the tax authority has issued the debt freezing decision, the tax authority shall issue a decision to invalidate the debt freezing decision (Form No. 02/KN in Appendix III hereof) and charge late payment interest for the period from the issuance date of the invalidation decision to the day on which tax debt is fully paid by the taxpayer.
c) In case the taxpayer is eligible for tax debt cancellation as prescribed in Article 85 of the Law on Tax Administration after the tax authority has issued the decision on tax debt freezing, the tax authority issue a decision to invalidate the debt freezing decision (Form No. 02/KN in Appendix III hereof) and cancel the debt as per regulations.
d) In case the tax authority discovers that the taxpayer that is an individual, individual business, owner of a household, household business, sole proprietorship or single-member limited liability company whose tax debt has been frozen establishes a new business establishment or enterprise, the tax authority shall issue a decision to invalidate the debt freezing decision (Form No. 02/KN in Appendix III hereof) and charge late payment interest for the period from the beginning of the debt freezing period to the day on which tax debt is fully paid by the taxpayer.
Article 24. Cancellation of tax, late payment interest and fine debt (hereinafter referred to as “tax debt”) in case of natural disasters or widespread epidemics
1. Cases of tax debt cancellation
The taxpayer suffers material damage caused by a natural disaster or widespread epidemic as declared by a competent authority.
2. Conditions for debt cancellation
The taxpayer still suffer damage despite late payment interest has been exempt in accordance with Clause 8 Article 59 of the Law on Tax Administration and tax deferral has been granted in accordance with Point a Clause 1 Article 62 of the Law on Tax Administration. The cancelled tax, late payment interest and fine must not exceed the remaining damage suffered by the taxpayer.
3. Authority to cancel debt
The authority to cancel tax debts is specified in Article 87 of the Law on Tax Administration.
4. Procedures and documentation
When a competent authority declares a natural disaster or widespread epidemic, the Ministry of Finance shall take charge and cooperate with relevant ministries and central authorities in proposing documentation and procedures for cancellation of taxpayers’ tax debts.
Article 25. Cooperation between tax authorities, business registration authorities and local governments in cancelling debts, collecting cancelled debts before issuance of the Certificate of Business Registration, Certificate of Enterprise Registration, Certificate of Cooperative Registration, Certificate of Branch/Representative office Registration (hereinafter referred to as Certificate of Business Registration) to taxpayers whose debts have been cancelled according to Clause 3 Article 85 of the Law on Tax Administration.
1. Cooperation between tax authorities and local governments
a) Exchange of information between tax authorities and local governments of districts:
a.1) The tax authority shall compile a list of taxpayers whose debts have been cancelled and send it to the district-level business registration authority. The list shall contain the names, TINs, ID/passport numbers of taxpayers that are individuals, individual businesses, owners of households, household businesses, sole proprietorships, single-member limited liability companies; amounts of tax cancelled; cancellation date.
a.2) The district-level business registration authority shall provide the tax authority with information about registration of household businesses and cooperatives by the taxpayers whose debts have been cancelled mentioned in Point a.1. Clause 1 of this Article.
a.3) In case the taxpayer that is an individual, individual business, owner of a household, household business, sole proprietorship or single-member limited liability company has fully paid the tax debt that was cancelled, the tax authority shall provide the district-level business registration authority with information about the taxpayer’s fulfillment of tax obligations, including: the taxpayer’s name, TIN, ID/passport number; the amount of tax cancelled; tax cancellation date; the amount of tax paid to state budget.
b) District-level business registration authorities shall not issue the certificate of business household registration to taxpayers that are individuals, individual businesses, owners of households, household businesses, sole proprietorships, single-member limited liability companies that have not paid the cancelled tax debt to state budget. In case the certificate of business household/cooperative registration is issued by the district-level business registration authority while the taxpayer has not paid the cancelled tax debt, the district-level business registration authority shall revoke the certificate as requested by the tax authority.
c) Information exchange
Information shall be exchanged between tax authorities and district-level business registration authorities in writing or electronically if possible.
d) Responsibilities of local governments
d.1) The People’s Committees of districts shall request local authorities to cooperate with tax authorities in issuing and revoking certificates of business household/cooperative registration.
d.2) The People’s Committees of districts shall cooperate with tax authorities in verifying taxpayers’ availability of property in their districts.
2. Cooperation between provincial tax authorities and business registration authorities
a) Exchange of information between provincial tax authorities and business registration authorities:
a.1) The tax authority shall compile a list of taxpayers whose debts have been cancelled and send it to the business registration authority. The list shall contain the names, TINs, ID numbers of taxpayers that are individuals, individual businesses, owners of households, household businesses, sole proprietorships, single-member limited liability companies; amounts of tax cancelled; cancellation date.
a.2) The business registration authority shall provide the tax authority with information about registration of household businesses and cooperatives by the taxpayers whose debts have been cancelled mentioned in Point a.1. Clause 2 of this Article.
a.3) In case the taxpayer that is an individual, individual business, owner of a household, household business, sole proprietorship or single-member limited liability company has fully paid the tax debt that was cancelled, the tax authority shall provide the district-level business registration authority with information about the taxpayer’s fulfillment of tax obligations, including: the taxpayer’s name, TIN, ID/passport number; the amount of tax cancelled; tax cancellation date; the amount of tax paid to state budget.
b) Business registration authorities shall not issue the certificate of business registration to taxpayers that are individuals, individual businesses, owners of households, household businesses, sole proprietorships, single-member limited liability companies that have not paid the cancelled tax debt to state budget. In case the certificate of business registration is issued by the business registration authority while the taxpayer has not paid the cancelled tax debt, the business registration authority shall revoke the certificate as requested by the tax authority.
c) Information exchange
c.1) The Ministry of Finance and the Ministry of Planning and Investment shall establish information exchange procedures to monitor the payment of cancelled tax debts and issuance of the Certificate of Business Registration to taxpayers whose tax debts are cancelled.
c.2) Information about enterprises shall be exchanged through an electronic network between tax authorities and business registration authorities.
c.3) Information may be exchanged by email, electronically or other forms where necessary.
c.4) Information shall be automatically exchanged in real time.
c.5) Electronic information exchanged between tax authorities and business registration authorities have the same legal value as physical documents.
Tìm kiếm
Nghị định 126/2020/NĐ-CP (Bản Word)
Nghị định 126/2020/NĐ-CP (Bản Pdf)