Which authority has the power to write off tax debts and fines?

18:05, 10/07/2024

Recently, the Minister of Finance signed and issued Circular 179/2013/TT-BTC guiding the implementation of the debt write-off of tax arrears and fines (hereinafter collectively referred to as debt write-off) that cannot be recovered arising before July 01, 2007, of Article 55 of Decree 83/2013/ND-CP.

According to the provisions of Circular 179/2013/TT-BTC, the authority to write off uncollectible tax and fine debts incurred before July 1, 2007, is determined depending on each specific case as follows:

Authority to write off tax and fine debts, Circular 179/2013/TT-BTC

Source: Internet

- The Prime Minister of the Government of Vietnam writes off debts for cases where the taxpayer owes tax, late payment interest, fines of 10 (ten) billion VND or more.- The Minister of Finance writes off debts for cases where the taxpayer owes tax, late payment interest, fines from 5 (five) billion VND to under 10 (ten) billion VND.- The General Director of the General Department of Taxation, the General Director of the General Department of Customs writes off debts for cases where the taxpayer owes tax, late payment interest, fines under 5 (five) billion VND.

- The General Director of the General Department of Taxation writes off debts for dossiers on tax, late payment interest, and fines from domestic production and business activities; dossiers requesting debt write-off that include both tax, late payment interest, and fines from domestic production and business activities and those of exported and imported goods.- The General Director of the General Department of Customs writes off debts for dossiers solely requesting the write-off of tax, late payment interest, and fines of exported and imported goods.

Note: The authority to write off tax, late payment interest, and fines is based on the total amount of tax, late payment interest, and fines in the document requesting the write-off.

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

Thu Ba

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