Accordingly, the cases in which tax debts can be written off are stipulated as follows:
- The taxpayer is a deceased person, a person declared dead by a court, a missing person, or a person lacking legal capacity;
- The taxpayer has submitted a dissolution decision to the business registration authority to carry out the dissolution procedures. The business registration authority has notified the taxpayer that the dissolution procedures are underway on the national business registration information system, but the taxpayer has not yet completed the dissolution procedures.
- The taxpayer has been notified by the Court that their application for bankruptcy proceedings has been accepted, or their tax debt has been written off as requested by the Court. in accordance with the law on rehabilitation and bankruptcy;
- The taxpayer is no longer operating at the address registered with the business registration authority or the tax authority;
- The taxpayer has had their business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, household business registration certificate, establishment and operation license, professional license, branch/representative office registration certificate, business location registration certificate, registration or operating license for e-commerce platform revoked by the competent authority;
- Taxpayers whose rights to exploit and use land and minerals granted or allocated to them are effectively restricted due to reasons stemming from competent state agencies, resulting in outstanding financial obligations related to land and minerals.
The head of the tax administration agency decides on the write-off of tax arrears and terminates the validity of the decision to write off tax arrears.
The tax authorities monitor the outstanding tax debts that have been written off and implement operational measures to urge the recovery of these debts.
Taxpayers are temporarily exempt from late payment penalties during the period of tax debt deferral. After the tax debt deferral decision expires, the tax authorities will calculate the full late payment penalty from the tax payment deadline as prescribed, except in the case specified in point e, clause 1 of this Article.
The Government shall provide detailed regulations for this Article and the following contents: the duration and amount of tax debt to be written off; the cases in which the debt write-off decision is terminated; the responsibilities of state agencies, the methods, and the criteria for determining the cases specified in point e, clause 1 of this Article.
The Minister of Finance shall prescribe the procedures and documents for writing off tax debts.
