WRITING OFF OUTSTANDING TAX FOR SOME SUBJECTS
This is one of prominent contents prescribed in the Decree No. 83/2013/ND-CP promulgating the implementation of some articles of the Law on Tax Administration and the Law amending and supplementing some articles of the Law on Tax Administration.
Accordingly, the outstanding tax, late payment interest, and fines are written off in the cases such as the enterprise that has declared bankrupt has no property to pay tax, late payment interest, and fines after making the payments under legislation on bankruptcy; the individual is considered dead, missing, incapable of civil acts, and has no property to pay tax, late payment interest, and fines; the outstanding tax, late payment interest, and fines meeting the conditions as it is more than 10 years from the deadline for paying tax, late payment interest, and fines and the tax authority fails to collect sufficient tax, late payment interest, and fines after taking all measures to enforce administrative decisions on taxation.
Besides, the Government also writes off irrecoverable tax arrears and fines incurred before July 01, 2007 for the cases as the households and individuals who are not able to pay tax and fines incurred before July 01, 2008, and have suspended their business; state-owned enterprises that have been dissolved under decisions of competent authorities and still owe tax and fines incurred before July 01, 2007; state-owned enterprises that have been equitized; state-owned enterprises that are transferred or sold have been issued with certificates of business registration, and still owe tax and fines incurred before July 01, 2007, which are not included to the value of the enterprises.
Also in accordance with this Decree, the Government promulgates 04 cases eligible for tax deferral as follows: the taxpayer suffers from physical damage caused by natural disasters, fire, unexpected accidents, which affect the business; the operation is suspended when moving the premises at the request of competent authorities, which affect the business; the fundamental construction capital, which is written in the state budget estimate, is not paid and the taxpayer is not able to pay tax on schedule since the production or preservation cycle of materials and supplies imported to produce exports is longer than 275 days; the taxpayer faces other special difficulties.
This Decree takes effect on September 15, 2013 and supersedes the Government's Decree No. 85/2007/ND-CP dated May 25, 2007 and the Government's Decree No. 106/2010/ND-CP dated October 28, 2010.
