Circular 179: Which entities are eligible for tax and penalty debt remission?

18:21, 10/07/2024

This is an important content issued by the Minister of Finance in Circular 179/2013/TT-BTC guiding the implementation of debt cancellation for tax debts and fines (hereinafter collectively referred to as debt cancellation) that cannot be recovered arising before July 1, 2007, under Article 55 of Decree 83/2013/ND-CP.

Circular 179/2013/TT-BTC stipulates the entities eligible for tax debt and fine waivers, which are irrecoverable, arising before July 1, 2007, as follows:

Entities eligible for tax debt waivers before July 1, 2007, Circular 179/2013/TT-BTC

Source: Internet

- Households and individuals with outstanding tax debts and fines arising before July 1, 2007.- State-owned enterprises that have decisions for dissolution issued by competent authorities and have outstanding tax debts and fines arising before July 1, 2007 (including tax debts and fines of dependent accounting branches, dependent accounting stores, and dependent traveling units of the enterprise).- State-owned enterprises that have completed equitization according to Decree 44/1998/ND-CP, Decree 64/2002/ND-CP, Decree 187/2004/ND-CP concerning the conversion of state-owned enterprises into joint-stock companies.- State-owned enterprises implementing assignment, sale according to Decree 103/1999/ND-CP, Decree 80/2005/ND-CP on the assignment, sale, business contracting, and leasing of state-owned companies.- State-owned enterprises determined in accordance with Clause 22, Article 4 of the Enterprise Law 60/2005/QH11.

For more conditions applicable to debt waiver, refer to Circular 179/2013/TT-BTC, effective from January 17, 2014.

Thu Ba

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