What are 5 cases of cancellation of outstanding trực tiếp bóng đá k+ in Vietnam?

What are5 cases of cancellation of outstanding trực tiếp bóng đá k+ in Vietnam?

Based on Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019, the cases eligible for cancellation of outstanding taxess are as follows:

- Enterprises, cooperatives declared bankrupt that have made payments in accordance with bankruptcy laws and have no remaining assets to pay trực tiếp bóng đá k+ debts.

- Individuals who have died or been declared dead by a court, lost civil capacity and have no assets, including inherited assets, to settle outstanding trực tiếp bóng đá k+ debts.

- trực tiếp bóng đá k+ debts for taxpayers not falling into the above categories where trực tiếp bóng đá k+ authorities have applied coercive measures like revoking business registration certificates, investment registration certificates, licenses for establishment and operation, professional licenses, and such trực tiếp bóng đá k+ debts have been outstanding for over 10 years from the due date and are uncollectible.

Taxpayers who are individuals, business individuals, household heads, household business owners, private enterprise owners, and single-member limited liability companies that have had cancellation of outstanding trực tiếp bóng đá k+ as per these provisions must repay the canceln trực tiếp bóng đá k+ debt to the State before returning to production, business, or establishing new production, business facilities.

- trực tiếp bóng đá k+ debts for taxpayers who suffered material losses due to natural disasters, catastrophes, pandemics with a wide impact as announced by competent state agencies, and who have been granted trực tiếp bóng đá k+ payment extensions, but continue to suffer losses, cannot restore production or business, and are unable to pay trực tiếp bóng đá k+ debts.

What are 5 cases of cancellation of outstanding trực tiếp bóng đá k+ in Vietnam?(Image from the Internet)

What does the cancellation of outstanding taxess dossier include?

According to Clause 2, Article 86 of theLaw on trực tiếp bóng đá k+ Administration 2019, the cancellation of outstanding taxess dossier includes:

trực tiếp bóng đá k+ debt, late payment interest, and fine cancelness dossier

1. The trực tiếp bóng đá k+ authority directly managing the taxpayer eligible for debt, late payment interest, and fine cancelness shall prepare and submit a trực tiếp bóng đá k+ cancelness dossier to the competent authority or individual.

2. The cancellation of outstanding taxess dossier includes:

a) Written request for trực tiếp bóng đá k+ debt, late payment interest, and fine cancelness from the trực tiếp bóng đá k+ authority directly managing the taxpayer eligible for cancelness;

b) Bankruptcy declaration decision for an enterprise or cooperative declared bankrupt;

c) Related documents pertaining to the application for cancellation of outstanding taxess, late payment interest, and fine.

3. The Minister of Finance shall detail this Article.

Hence, based on the above regulations, the cancellation of outstanding taxess dossier includes:

- A written request for trực tiếp bóng đá k+ debt, late payment interest, and fine cancelness from the trực tiếp bóng đá k+ authority directly managing the taxpayer eligible for cancelness;

- A bankruptcy declaration decision for an enterprise, cooperative declared bankrupt;

- Related documents pertaining to the application for cancellation of outstanding taxess, late payment interest, and fine.

Who has the authority to cancel trực tiếp bóng đá k+ debt?

According to Article 87 of theLaw on trực tiếp bóng đá k+ Administration 2019, the authority to cancel trực tiếp bóng đá k+ debt is as follows:

- Chairpersons of People's Committees at the provincial level decide on trực tiếp bóng đá k+ debt, late payment interest, and fine cancelness for the following cases:

+ Cases stipulated in Clauses 1 and 2 of Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019;

+ Households, household businesses, business individuals, individuals as prescribed in Clause 3 of Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019;

+ Enterprises, cooperatives in the case stipulated in Clause 3 of Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019with trực tiếp bóng đá k+ debts, late payment interest, fines below 5,000,000,000 VND.

- The Director General of the General Department of Taxation, Director General of the General Department of Customs decides on debt cancelness for enterprises, cooperatives in the case prescribed in Clause 3 of Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019with trực tiếp bóng đá k+ debts, late payment interest, fines from 5,000,000,000 VND to below 10,000,000,000 VND.

- The Minister of Finance decides on debt cancelness for enterprises, cooperatives in the case prescribed in Clause 3 of Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019with trực tiếp bóng đá k+ debts, late payment interest, fines from 10,000,000,000 VND to below 15,000,000,000 VND.

- The Prime Minister of the Government of Vietnam decides on debt cancelness for enterprises, cooperatives in the case prescribed in Clause 3 of Article 85 of theLaw on trực tiếp bóng đá k+ Administration 2019with trực tiếp bóng đá k+ debts, late payment interest, fines from 15,000,000,000 VND or more.

- The Chairpersons of the provincial People's Committees report on the results of trực tiếp bóng đá k+ debt, late payment interest, and fine cancelness to the People's Councils of the same level at the beginning of the fiscal year session. The Minister of Finance aggregates the situation of trực tiếp bóng đá k+ debt, late payment interest, and fine cancelness for the Government of Vietnam to report to the National Assembly when finalizing the state budget.