Procedures for tax arrears, late payment interest and fines (according to Article 65 of the Law on Tax Administration added to Clause 20, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration, Decree 83 /2013/ND-CP dated 22/7/2013 and Article 136 of Circular No. 38/201

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures: Provincial and city Customs Department.

– Coordinating agency (if any): State Treasury

– Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2010/QH13 dated;

– Decree No. 83/2013/ND-CP dated July 22, 2013;

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– The taxpayer sends a written request to the customs authority where the customs declaration is registered to offset the overpaid tax and fine amounts with the outstanding tax and fine amounts, including offsetting between taxes. and attach customs documents

– Or the taxpayer sends a written request to the customs authority where the customs declaration is registered to deduct the overpaid tax and fine amounts from the tax and fine amounts payable for the next tax payment and enclose the documents. customs clearance

– Or the taxpayer sends a written request to the customs office where the customs declaration is registered to refund the tax amount, late payment interest and overpayment fine and encloses a set of customs documents.

Step 2: Customs authorities are responsible for receiving and checking documents submitted by taxpayers, comparing them with original customs documents kept at the unit, determining consistency, validity, accuracy, and compliance with regulations of the customs authority. documents and process and notify the taxpayer of the results.

b) Customs dossier of tax amount, late payment interest, fines requested for debt forgiveness: submit 01 photocopy (except when registering the customs declaration, the taxpayer has already submitted this document in the dossier). custom);
c) Depending on each case, taxpayers must submit additional documents and vouchers related to the request for cancellation of tax debt, late payment interest, and fines, specifically as follows:

c.1) For the cases specified in Clause 1, Article 65 of the Law on Tax Administration:
Decision of a competent state agency declaring enterprise bankruptcy: submit 01 copy of the decision-issuing agency or tax administration agency;

c.2) For the cases specified in Clause 2, Article 65 of the Law on Tax Administration:
Death certificate, death notice or Court decision declaring missing; Decision declaring loss of civil act capacity of the Court or documents of a competent state agency proving that a person is dead, missing, or has lost civil act capacity: submit 01 copy of the document. competent state agency or tax administration agency;

c.3) For the cases specified in Clause 3, Article 65 of the Law on Tax Administration supplemented in Clause 20, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13:

Documents and accompanying documents of the tax debt enforcement dossier for which enforcement measures have been fully implemented (up to the final measure: revocation of the Business Registration Certificate or Business Registration Certificate or Business Registration Certificate). Investment certificate. In case the Business Registration Certificate or Enterprise Registration Certificate or Investment Certificate cannot be revoked, a written confirmation from a competent authority is required): submit 01 set photocopy.