Mẫu văn bản đề nghị xóa nợ tiền thuế, tiền phạt mới nhất 2023

When taxpayers fully meet the conditions and are eligible for tax and fine debt forgiveness as prescribed by law, they must make a written request for tax and fine arrears to be sent to the management agency. tax administration where the taxpayer owes tax.

1. What is a written request for tax and fine debt cancellation?

Sample of written request for cancellation of tax and fine debt is a written form made by taxpayers/legal representatives of taxpayers and sent to tax-paying tax administration agencies when they are eligible for tax arrears and fines as prescribed. under the law.

Sample of written request for cancellation of tax and fine debt is a document form used to request forgiveness of tax and fine debt. Sample document specifying information about taxpayers, total amount owed for tax, fines, attached papers and documents…

2. Sample of written request for tax and fine debt cancellation:

NAME OF THE TAXPAYER. SOCIALIST REPUBLIC OF VIETNAM

Number: …… Independence – Freedom – Happiness

v/v…….., day… month… year…

Dear: …(1)

Taxpayer’s name: ……(2)

Tax code: …(3)

Address: ……(4)

Phone: ……… Fax: …… E-mail: ……(5)

1. Pursuant to the provisions of Clause 6, Article 4 of Resolution No. 94/2019/QH14 dated November 26, 2019, …(2)… request forgiveness of late payment fines and late payment interest due to natural disasters/disasters /epidemic/fire/unexpected accident.

– Place of happening:…

– Time of occurrence: …

– Value of material damage: … dong (written in words: …)

– Value of damage to be compensated according to the provisions of law (if any): …VND (written in words:…)

2. Total amount of tax owed, fines for late payment, interest for late payment at the time of natural disaster/disaster/epidemic/fire/unexpected accident:…. dong (written in words:…), in which: (6)

– Tax…:…

– Fines for late payment, money for late payment: …

– …

3. Fines for late payment, late payment interest for debt forgiveness request: ……. dong (written in words: …)

4. Attached documents: (specify name of document, original or copy)

a) ……

b) …….

…(Taxpayer’s name)…has not been processed for exemption from late payment interest since the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 took effect for material value damage caused by natural disasters/disasters/epidemics/fires/unexpected accidents mentioned at point 1.

…(2) (Name of taxpayer)… declares that the above declared data is correct and takes responsibility before the law for the declared data./.

TAX PAYERS or

LEGAL REPRESENTATIVE OF TAX PAYERS

(Signature, full name, position and stamp (if any))

3. Instructions for drafting a request for tax debt forgiveness:

(1): Enter the name of the tax authority

(2): Fill in the name of the taxpayer

(3): Fill in the tax code

(4): Fill in the address

(5): Enter phone number/fax/email

(6): Enter the total amount of tax owed and fines for late payment

4. Regulations on the order and procedures for debt cancellation, late payment fines and late payment interest:

– Legal basis: Circular 69/2020/TT-BTC

In Article 16 of Circular 69/2020, the order and procedures are as follows:

* First, about the debt cancellation dossier as prescribed, sent to the tax administration agency where the taxpayer owes tax:

+ In case taxpayers suffer material damage due to natural disasters, catastrophes, epidemics, fires or unexpected accidents, they are eligible for debt forgiveness as prescribed in Clause 6, Article 4 of Resolution No. 94/2019/ QH14, complete dossiers as prescribed in Clauses 1, 3, 4, 5, 7 and 8 Article 13 of this Circular;

+ In case taxpayers supply goods and services that are directly paid by the state budget but have not yet been paid as prescribed in Clause 7, Article 4 of Resolution No. 94/2019/QH14, fully prepare dossiers as prescribed in Clauses 1, 3, 4 and 5, Article 14 of Circular 69/2020/TT-BTC

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* Second about the order of making and handling debt cancellation dossiers at Tax Departments or Customs Sub-Departments:

+ For taxpayers’ dossiers eligible for debt forgiveness as prescribed in Clauses 6 and 7, Article 4 of Resolution No. 94/2019/QH14, sent to the Sub-department of Taxation or the Sub-department of Customs where the taxpayer owes the money. tax.

+ Within 15 (fifteen) working days from the date of receipt of complete dossiers, Sub-department of Taxation or Sub-department of Customs shall notify the taxpayer using form No. 01/XOANO issued together with Circular 69/2020/ TT-BTC in case the taxpayer is not eligible for debt forgiveness. The Sub-department of Taxation or the Sub-department of Customs receives and assigns the debt management department or the division assigned to handle the debt to review the taxpayer’s dossier.

+ In case the taxpayer is eligible for debt forgiveness but the dossier is incorrect or incomplete as prescribed, within 10 (ten) working days from the date of receiving the dossier, the Sub-department of Taxation or Sub-Department of Taxation shall: Customs shall notify taxpayers of additional dossiers according to form No. 02/XOANO attached to this Circular.

+ In case the taxpayer is eligible for debt forgiveness and the dossier is complete as prescribed, within 15 (fifteen) working days from the date of receiving the complete dossier, the Sub-department of Taxation or the Sub-department of Customs shall make a a written request for debt forgiveness, made according to form No. 02/VBDN-2 or Form No. 03/VBDN-2 issued together with this Circular, enclosed with the dossier, to the Tax Department or the Customs Department.

* Order of preparation and handling of debt cancellation dossiers at the Tax Department or the Customs Department, the Post-Clearance Inspection Department

– Firstly, for taxpayers’ dossiers eligible for debt forgiveness as prescribed in Clauses 6 and 7, Article 4 of Resolution No. 94/2019/QH14 sent to the Tax Department or the Customs Department, the Department of Post-Inspection customs clearance where the taxpayer owes the tax.

– Receiving agency: Department of Taxation or Customs Department, Post-Clearance Inspection Department to receive and assign a debt management department or a division assigned to handle debt to review taxpayers’ dossiers.

-Processing Time:

+ In case the taxpayer is not eligible for debt forgiveness, within 15 (fifteen) working days from the date of receipt of a complete dossier, the Tax Department or the Customs Department or the Post-Clearance Inspection Department shall notify the taxpayer. taxpayers using form No. 01/XOANO issued together with Circular 69/2020/TT-BTC

+ In case the taxpayer is eligible for debt forgiveness but the dossier is incorrect or incomplete as prescribed, within 10 (ten) working days from the date of receiving the dossier, the Tax Department or the Customs Department Customs authorities, the Post-Clearance Inspection Department shall notify the taxpayers of additional dossiers according to form No. 02/XOANO attached to this Circular.

+ In case taxpayers are eligible for debt forgiveness and complete dossiers as prescribed, within 15 (fifteen) working days from the date of receipt of complete dossiers, the debt management department or authorized department shall Debt settlement assignment under the Department of Taxation or the Customs Department, the Post-Clearance Inspection Department shall make a written request for debt forgiveness according to form No. 02/VBDN-2 or form No. 03/VBDN-2 attached to this Circular. draft Decision on debt forgiveness, made according to form No. 01/QDXN-1 issued together with this Circular, for the case of debt forgiveness under the authority of the President of the provincial-level People’s Committee, enclosed with the dossier, transfer to the professional department. or legislation for assessment.

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+ The professional or legal department considers and appraises the documents transferred by the debt management department or the division assigned to handle debt. Time to evaluate dossiers within 07 (seven) working days from the date of receipt of complete dossiers.

+ After receiving the appraisal opinion, within 15 (fifteen) working days at the latest, the debt management department or the division assigned to handle debt shall summarize and submit it to the Director of the Tax Department or the Director of the Department of Taxation. The Customs, the Director of the Post-Clearance Inspection Department shall approve and send it to the People’s Committee of the province where the taxpayer owes the tax for consideration and promulgation of a decision on debt forgiveness in the case of debt forgiveness under the authority of the Chairman of the Committee. People’s Committee of the province or send it to the General Department of Taxation or the General Department of Customs, in the case of debt forgiveness within the competence of the Director of the General Department of Taxation or the Director of the General Department of Customs, the Minister of Finance, or the Prime Minister.

– Second, for the documents sent by the Sub-department of Taxation or the Sub-Department of Customs

– Receiving agency: The Tax Department or the Customs Department receives and assigns the debt management department or the division assigned to handle the debt to review the dossiers sent by the Sub-department of Taxation or the Sub-department of Customs.

– Processing Time:

+ Within 15 (fifteen) working days from the date of receipt of complete dossiers, the Department of Taxation or Customs shall notify the Sub-department of Taxation or Sub-department of Customs according to form No. 01/XOANO attached to Circular 69. 2020/TT-BTC for taxpayers who are not eligible for debt forgiveness

+ Within 10 (ten) working days from the date of receipt of the dossier, the Department of Taxation or the Customs Department shall notify the Sub-department of Taxation or Sub-department of Customs to complete and supplement the dossier according to form No. 02/XOANO promulgated together with Circular 69/2020/TT-BTC for the case where the taxpayer is eligible for debt forgiveness but the dossier is incorrect or incomplete according to regulations.

+ Within 15 (fifteen) working days from the date of receipt of complete dossiers, the Department of Taxation or Customs Department shall summarize the list of taxpayers eligible for debt forgiveness and make a written request for debt forgiveness according to the promulgation. attached to Circular 69/2020/TT-BTC for the case of debt forgiveness under the jurisdiction of the President of the provincial People’s Committee, enclosed with the dossier, transferred to the professional or legal department for appraisal for the case. taxpayers who are eligible for debt forgiveness as prescribed by law

+ After that, the professional or legal department will review and appraise the file transferred by the debt management department or the division assigned to handle the debt.

+ Time to evaluate dossiers within 07 (seven) working days from the date of receipt of complete dossiers.

+ Within 15 (fifteen) working days at the latest, the debt management department or the division assigned to handle debts shall summarize, submit it to the Director of the Tax Department or the Director of the Customs Department for approval, and send it to the Human Resources Committee. People’s Committee of the province where the taxpayer owes tax shall consider and issue a decision on debt forgiveness for cases falling under the jurisdiction of the President of the provincial People’s Committee, or send it to the General Department of Taxation or the General Department of Customs for cases falling under the jurisdiction of the General Department of Taxation or the General Department of Customs. authority of the Director of the General Department of Taxation or the Director of the General Department of Customs, the Minister of Finance, the Prime Minister After receiving the appraisal opinion,

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– Thirdly, for documents prepared by the Tax Department or the Customs Department, the Post-Clearance Inspection Department

– Based on each subject to be cleared of debt as prescribed in Clauses 1, 2, 3, 4 and 5, Article 4 of Resolution No. 94/2019/QH14, the Tax Department or the Customs Department, the Post-Clearance Inspection Department where the person is located pay tax owed tax, make a complete dossier as prescribed in Clause 2, Article 4, 5, 6, 7, 8, 9, 10, 11 and Clause 2, Article 12 of Circular 69/2020/TT-BTC

– Procedures:

+ In case the dossier is incomplete, the debt management department or the division assigned to handle debt under the Tax Department or the Customs Department or the Department of Post-Clearance Inspection shall report it to the leaders of the Tax Department or the Customs Department or the Department of Customs. Post-clearance inspection and coordination with relevant agencies, organizations and individuals to supplement dossiers.

+ In case the dossier is complete, the debt management department or the division assigned to handle debt under the Department of Taxation or the Customs Department, the Post-Clearance Inspection Department shall publicly post the list of proposed taxpayers. debt cancellation request on the website of the Tax Department or the Customs Department, the General Department of Customs;

+ Then compile a list of taxpayers eligible for debt forgiveness and make a written request for debt forgiveness according to the form issued together with Circular 69/2020/TT-BTC for the case of debt forgiveness under the Chairman’s authority. Provincial-level People’s Committees, together with the dossiers, shall transfer the professional or legal departments for appraisal.

+ Next, the professional or legal department considers and appraises the dossiers transferred by the debt management department or the division assigned to deal with the debt. Time to evaluate dossiers within 07 (seven) working days from the date of receipt of complete dossiers.

+ Finally, after receiving the appraisal opinion, within 15 (fifteen) working days at the latest, the debt management department or the division assigned to handle debts shall summarize and submit it to the Director of the Tax Department or the Department of Taxation. The Director of the Customs Department, the Director of the Post-Clearance Inspection Department, approve and send it to the People’s Committee of the province where the taxpayer owes tax to consider and issue a decision on debt forgiveness for cases falling under the authority of the Chairman of the Customs Department. Provincial-level People’s Committees or to the General Department of Taxation or the General Department of Customs, for cases under the competence of the Director of the General Department of Taxation or the Director of the General Department of Customs, the Minister of Finance, or the Prime Minister.

Thus, the procedure for requesting tax and fine debt forgiveness is specified in Circular 69/2020/TT-BTC, whereby when there is a request to cancel tax and fine debt, the requesting subjects it is necessary to prepare all relevant papers and documents to send to the tax administration agency to receive, consider and carry out the order and procedures for requesting tax and fine arrears.

Chuyên mục: Biễu mẫu

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