File for Debt Write-Off for State-Owned Enterprises Dissolved before July 1, 2007

According to the current regulations, state-owned enterprises that have received dissolution decisions from the competent authorities and still owe tax debts and fines incurred before July 1, 2007, are eligible for the tax debt and fine cancellation policy by the Ministry of Finance.

Source: Internet

For the case of debt cancellation, state-owned enterprises that have been dissolved and meet the condition of independently accountancy and have received dissolution decisions from the competent authorities will be guided by the Ministry of Finance on the debt cancellation dossier as per Circular 179/2013/TT-BTC as follows:

- Written request for debt cancellation from the tax administration agency directly managing the taxpayer (forms No. 03 and 03a issued according to Circular 179).- Dissolution decision from the competent authority. The dissolution decision must be the original or a copy with the signature and seal of the issuing authority or the tax administration agency.- In case this decision is lost, there must be certification from the provincial or city People’s Committee that the state-owned enterprise has been dissolved and is no longer operational.- In case the dissolved state-owned enterprise has dependent accounting branches, dependent accounting stores, or itinerant units with dependent accounting in other localities, certification of the remaining tax debts and fines from the local tax authorities or customs authorities where the branch, store, or itinerant unit is headquartered is required.

See more regulations in Circular 179/2013/TT-BTC effective from January 17, 2014.

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