Conditions for Subjects to Have Tax Debts and Fines Written Off

Conditions for the subjects prescribed in Article 2 of Circular 179/2013/TT-BTC to have uncollectible tax debts and fines incurred before July 1, 2007, canceled, are prescribed as follows:

Source: Internet

- For households and individuals specified in Clause 1 Article 2 of Circular 179 meeting the condition: facing difficulties, unable to pay the tax debt, and have ceased business operations.- For dissolved state-owned enterprises specified in Clause 2 Article 2 of Circular 179, the following conditions must be ensured:

- State-owned enterprises with independent accounting.- A dissolution decision issued by the competent authority.

- For equitized enterprises specified in Clause 3 Article 2 of this Circular, the following conditions must be ensured:

- Equitization carried out in accordance with Decree 44/1998/ND-CP, Decree 64/2002/ND-CP, Decree 187/2004/ND-CP.- Issued a business registration certificate for the establishment of a joint-stock company.- The tax debt and fine proposed for cancellation have not been deducted from the state capital in the enterprise when determining the value of the enterprise for equitization or when the enterprise officially converted into a joint-stock company.

- For state-owned enterprises undergoing ownership transformation by means of transfer or sale specified in Clause 4 Article 2 of this Circular, the following conditions must be ensured:

- Transfer or sale carried out according to [Decree 103/1999/ND-CP](https://lawnet.vn/vb/nghi-dinh-103-1999-nd-cp-ve-viec-giao-ban-khoan-kinh-doanh-cho-thue-doanh-nghiep-nha-nuoc-b270.html), [Decree 80/2005/ND-CP](https://lawnet.vn/vb/nghi-dinh-80-2005-nd-cp-ve-giao-ban-khoan-kinh-doanh-cho-thue-cong-ty-nha-nuoc-8f9.html).- Issued a business registration certificate for the establishment of an enterprise.- The tax debt and fine proposed for cancellation are not included in the value of the enterprise for transfer or sale.

Details can be found at Circular 179/2013/TT-BTC, effective from January 17, 2014.

Thu Ba

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