Circular No. 105/2000/TT-BTC guiding the exemption from payment of agricultural land use tax and real estate tax from 1999 and earlier years

CIRCULAR

Guidelines on the exemption from payment of agricultural land use tax and house tax arrears from before 1999. Based on Decision No. 105/2000/QĐ-TTg dated August 25, 2000 of the Prime Minister regarding the exemption from payment of agricultural land use tax and house tax arrears, the Ministry of Finance guides implementation as follows:

I. SUBJECTS ELIGIBLE FOR EXEMPTION FROM PAYMENT OF AGRICULTURAL LAND USE TAX (ALUT) AND HOUSE TAX ARREARS FROM BEFORE 1999 INCLUDE:

1. Arrears of ALUT and house tax for households in highland, mountainous, remote, new economic zones, ethnic minority households, and other social policy beneficiaries (households of war invalids, martyrs, Mothers of Vietnam Heroic, those who have contributed to the revolution...); families of soldiers, volunteers, those who participated in the resistance war, and other households affected by the aftermath of the war.

2. Arrears of ALUT and house tax for households in localities (districts, communes) frequently affected by natural disasters in 1997, 1998, and 1999 that are impoverished and unable to pay off remaining tax debts.

3. Arrears of ALUT and house tax for households in other areas not specified in Points 1 and 2 above that are impoverished. Households affected by natural disasters, accidents, chronic illness requiring long-term treatment, and having significant difficulties in living conditions and unable to repay tax debts.

4. Arrears of ALUT and house tax for enterprises, cooperatives, production groups, and other organizations that have been dissolved, bankrupted, and transferred land to other organizations or other households for use, with these entities directly listed in the ALUT and house tax registers.

5. Enterprises, cooperatives, production groups, and other economic organizations that have not been dissolved or bankrupted but have continuously suffered losses in recent years or have been affected by natural disasters, fires, or unexpected accidents and are still unable to pay taxes.

6. Arrears of ALUT and house tax for households that have moved elsewhere for business and have no address or have died.

SUBJECTS NOT ELIGIBLE FOR EXEMPTION FROM PAYMENT OF AGRICULTURAL LAND USE TAX (ALUT) AND HOUSE TAX ARREARS FROM BEFORE 1999

II. 1. Organizations, individuals, and households that have paid taxes but where the tax amount was misappropriated, embezzled, or stolen by others, while the tax debt remains recorded in the tax register.

2. Enterprises, organizations, cooperatives, production groups, and households that are directly listed in the tax register and directly pay taxes to the State but are delinquent in paying taxes due to delay, misappropriation, or theft of tax funds.

For cases mentioned in Points 1 and 2 of this Section, the Tax Department will organize statistics based on the causes and propose measures for handling, reporting to the People's Committee of the province for guidance and directing the Tax Sub-department to implement.

III. REQUIREMENTS AND PROCEDURES FOR IMPLEMENTING THE CHECKING, CLASSIFICATION, AND HANDLING OF TAX DEBTS:

1. Requirements for classifying and handling tax debts of ALUT and house tax from before 1999.

- The classification of tax debts must be consistent with the outstanding tax debts recorded in the annual tax settlement statements of ALUT and house tax from before 1999 of the relevant subjects, according to the causes specified in Sections I and II of this Circular.

- The checking of ALUT and house tax debts from before 1999 must be thorough and accurate, in accordance with the procedures from village level to commune, district, and province as stipulated below.

2. Procedures for handling tax debts.

Step 1: At the commune level (hereinafter referred to as commune), based on the tax register, annual tax collection results, and tax arrears collection results (as shown on the tax receipt), a list of each subject according to the causes of tax arrears specified in this Circular must be established. The commune tax team shall cooperate with relevant departments to check and accurately determine the ALUT and house tax arrears up to the end of 1999 for each entity and household. A list of households eligible for exemption from ALUT and house tax arrears must be established and publicly posted at convenient locations within the commune for public supervision and participation. After 15 days from the posting date, the commune tax authority shall study and incorporate public opinions, adjust, and supplement the list if necessary, and submit it to the commune tax advisory council for comments.

Based on the results of the tax debt checking and classification by the commune tax authority and the comments of the commune tax advisory council, the People's Committee of the commune shall propose a list of households eligible for exemption from tax arrears and those requiring collection and handling to the District Tax Office.; At the district level (hereinafter referred to as district), based on the tax register, annual tax collection results, local tax management practices, and the proposed lists from communes regarding ALUT and house tax arrears, the District Tax Office shall conduct detailed checks and reviews of each case for exemption from tax arrears, refer to the tax advisory council for consultation, and report to the People's Committee of the district for approval. The district People's Committee then reports to the provincial Tax Bureau.

Step 2: Step 3: At the provincial level (hereinafter referred to as province), the Provincial Tax Bureau shall base its actions on the tax register, annual tax collection results, local tax management practices, and the proposed lists from districts regarding ALUT and house tax arrears to conduct comprehensive checks and summaries (according to the attached model in this Circular). It shall seek the opinion of the tax advisory council and propose decisions on exemptions to the People's Committee of the province. Decisions on exemptions from tax arrears shall be made annually, and for ALUT arrears, they shall be analyzed clearly by type of crop (annual or perennial).

For tax arrears of subjects eligible for exemption, only after thorough checks and clear classification according to the provisions of Section I of this Circular, the People's Committee of the province shall issue decisions exempting tax arrears that cannot be collected from before 1999, based on the proposal of the Provincial Tax Bureau.

Decisions on exemptions from tax arrears by localities must be completed by March 31, 2001. These decisions shall be sent to each district and simultaneously submitted to the Ministry of Finance (General Department of Taxation) for consolidation.

The decision to waive tax debt of localities must be completed before March 31, 2001. The decision shall be sent to each district and county, and simultaneously submitted to the Ministry of Finance (General Department of Taxation) for consolidation.

After the decision of the Provincial People's Committee is issued, the District People's Committee shall be responsible for notifying the decision to each commune regarding the total amount of tax debt exempted from payment, along with the list of tax debts exempted from payment for each organization and individual. The Commune People's Committee shall be responsible for notifying the households exempted from paying tax debt according to the decision of the District People's Committee and publicly posting the list of tax debts exempted from payment for households at the office of the Commune People's Committee.

For the tax debt on SDĐNN and land tax from 1999 and earlier of entities not falling within the scope of exemption mentioned in Section II of this Circular, the local tax authority shall continue to monitor and actively urge the debtors to pay the outstanding amounts into the State budget.

In cases where entities still owe taxes from 1999 and earlier, which fall under the category of those exempted from paying tax debt but have already paid the tax in 2000, the amount paid shall be deducted from the tax payable for the years 2000-2001.

IV. Implementation Organization:

1. The Provincial People's Committee and the City People's Committee shall direct the Tax Department and related functional agencies at the local level to guide and organize the implementation of the handling of tax debt on SDĐNN and land from 1999 and earlier in accordance with Decision No. 105/2000/QĐ-TTg and the guidance provided in this Circular.

2. Tax authorities at all levels shall be responsible for assisting local authorities in directing lower-level tax authorities and related agencies and the People's Committees at lower levels to carry out inspections, classification, and handling of tax debt on SDĐNN and land from 1999 and earlier in their respective areas, reporting to the People's Committee at the same level for review and approval. The Provincial Tax Department and the City Tax Department shall inspect, compile, and exempt tax debt on SDĐNN and land from 1999 and earlier, reporting to the Tax Advisory Council for consideration and submission to the Provincial People's Committee for decision.

3. The policy of exempting tax debt on SDĐNN and land from 1999 and earlier is a major policy of the Party and Government aimed at alleviating the difficulties in living conditions for entities owing tax debt on SDĐNN and land who are unable to pay the tax. The Provincial People's Committee shall direct the press agencies (local newspapers and radio stations) to organize extensive publicity to ensure that all organizations and individuals understand and comply with the policy.

This Circular takes effect from the date of signature; during the implementation process, if there are any issues, localities shall report them to the Ministry of Finance for guidance on resolution.

TABLE 1

CLASSIFICATION OF TAX DEBT ON SDĐNN FROM 1999 AND EARLIER

Tax debt of the year 199...; tree...

 Unit of measurement:...

 Note:

This form is prepared annually, according to each type of crop (annual crops, perennial crops), made into two copies (one copy retained at the commune, one copy sent to the district).

The tax debt requested for exemption includes columns 5, 6, 7, 8, ... (a, b, c, d, ...) according to Points 1, 2, 3, 4, 5... of Section I of the Circular.

This form is used by communes, wards, and districts, for districts directly managing tax collection from organizations, household families, and individuals.

Each organization, household family, and individual owing tax is recorded in one row. The total row for the entire commune in this form is used by the district to aggregate according to Form 2 for the entire district (including the total row of organizations and individuals directly managed by the district for tax collection).

TABLE 2

CLASSIFICATION OF TAX DEBT ON LAND FROM 1999 AND EARLIER

Tax debt of the year 199...

Unit of measurement:...

Note:

- The tax debt requested for exemption includes columns 5, 6, 7, 8, ... (a, b, c, d, ...) according to Points 1, 2, 3, 4, 5... of Section I of the Circular.

- This form is used by communes, wards, and districts, for districts directly managing tax collection from organizations, household families, and individuals.

Each organization, household family, and individual owing tax is recorded in one row. The total row for the entire commune in this form is used by the district to aggregate according to Form 2 for the entire district (including the total row of organizations and individuals directly managed by the district for tax collection).

Team Leader of the Tax Team of the Commune

COMBINED TABLE FOR CLASSIFICATION OF TAX DEBT ON SDĐNN

FROM 1999 AND EARLIER (For use by districts and provinces for consolidation)

Tax Debt

             - When there is a decision to exempt tax debt, the Tax Department sends detailed forms for each district to the General Tax Department for overall consolidation.

Director of the Tax Department

COMBINED TABLE FOR CLASSIFICATION OF TAX DEBT ON LAND

(For use by districts and provinces for consolidation) (For use by districts and provinces for consolidation)

Tax Debt

Note:

- When there is a decision to exempt tax debt, the Tax Department sends detailed forms for each district to the General Tax Department for overall consolidation.

Date... month... year... 2000