Procedures for forgiveness of tax and fine arrears (according to Circular 77/2008/TT-BTC dated September 15, 2008 guiding the implementation of a number of measures to handle tax arrears and Circular No. 24/2012/TT -BTC dated 17/02/2012 amending and supplementing Circular No. 77/2008/TT-BTC)

– Competent agency or person authorized or decentralized to implement: General Department of Customs.

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

– Coordinating agency:

– Circular No. 77/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance guiding the implementation of a number of measures to handle tax debt;

– Circular No. 24/2012/TT-BTC dated February 17, 2012 of the Ministry of Finance amending and supplementing Circular No. 77/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance.

– Step 2: Based on the documents prepared by the enterprise, the Customs Department checks and compares them with regulations for processing.

– Step 3: Based on documents and reports sent by the Provincial and City Customs Departments, the General Department of Customs checks and submits to the Ministry of Finance to make a decision to forgive debts for businesses.

– Import and export goods declaration requesting tax debt forgiveness: Submit 01 copy stamped as true copy and signed by an authorized representative of the enterprise;

– Tax notice from the customs office: Submit 01 copy stamped as true copy and signed by an authorized representative of the enterprise;

– Tax arrears decision of the tax administration agency (if any): Submit 01 copy stamped as true copy and signature of an authorized representative of the enterprise;

– Decision on penalty for late tax payment (if any): Submit 01 copy stamped as true copy and signed by an authorized representative of the enterprise;

– Commercial contract: Submit 01 copy with a stamp of true copy and signature of an authorized representative of the enterprise;

– Commercial invoice: Submit 01 copy with a stamp of true copy and signature of an authorized representative of the enterprise;

– Certificate of inspection from the inspection agency (if any): Submit 01 copy with stamp of true copy and signature of an authorized representative of the enterprise;

– A description of the characteristics, properties, and structure of the goods provided by the manufacturer (if any): Submit 01 copy stamped as a true copy and signed by an authorized representative of the business.