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Circular No. 1082/TC/TCT amending Circular No. 02/2004/TT-BTC

Circular No. 1082/TC/TCT of 2004 of the Ministry of Finance amending Circular No. 02/2004/TT-BTC on guiding the write-off of tax arrears for households and individuals engaged in business due to objective reasons. This document revises the tax calculation period from 2003 to 2002.

Document No.1082/TC/TCT
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byĐinh Văn Nhã
Updated17/06/2026
FieldUncategorized
Issued date05/02/2004
Effective date—
Expiry date—
StatusIn effect
✦ Smart summary

Circular No. 1082/TC/TCT of 2004 of the Ministry of Finance amending Circular No. 02/2004/TT-BTC on guiding the write-off of tax arrears for households and individuals engaged in business due to objective reasons. This document revises the tax calculation period from 2003 to 2002.

Key points

  • The Ministry of Finance amends Circular No. 02/2004/TT-BTC on guiding the write-off of tax arrears for households and individuals engaged in business due to objective reasons.
  • Adjusting the calculation date of tax arrears from December 31, 2003 to December 31, 2002.

🌐 Social impact of this document

  • Changing the calculation date of tax arrears provides additional time for households and individuals to prove objective reasons for their tax arrears.
  • Facilitating tax administration authorities in easily determining and handling tax arrears in accordance with regulations.

❓ Frequently asked questions

When was the calculation date of tax arrears changed?

The calculation date of tax arrears was changed from December 31, 2003 to December 31, 2002.

Which authority is responsible for implementing this amendment?

The Ministry of Finance is the authority responsible for implementing the amendment to Circular No. 02/2004/TT-BTC.

Full text

MINISTRY OF FINANCE

Number: 1082 TC/TCT

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

------------------------------

 

Hanoi, February 5, 2004

LETTER

OF THE MINISTRY OF FINANCE NUMBER 1082 TC/TCT REGARDING CORRECTION
OF CIRCULAR NO. 02/2004/TT-BTC DATED FEBRUARY 5, 2004

 

Dear: - Ministries, ministerial-level agencies, government agencies

                - PROVINCES AND URBAN AREAS UNDER THE CENTRAL GOVERNMENT

 

Due to oversight in the drafting process, Circular No. 02/2004/TT-BTC dated January 8, 2004 of the Ministry of Finance guiding the cancellation of tax debts for households and individuals engaged in business with tax debts due to objective reasons contains the following incorrect content:

At the first bullet point, Point 1, Section II states:

- Coordinate with the Tax Advisory Councils of communes, wards, towns, and market management boards to re-examine the list of households and individuals owing taxes, the amount of tax arrears up to December 31, 2003, and the reasons for the tax arrears. For cases requiring further verification, coordinate with the Tax Advisory Councils for verification.

The Ministry of Finance amends it as follows:

- Coordinate with the Tax Advisory Councils of communes, wards, towns, and market management boards to re-examine the list of households and individuals owing taxes, the amount of tax arrears up to December 31, 2002, and the reasons for the tax arrears. For cases requiring further verification, coordinate with the Tax Advisory Councils for verification.

The Ministry of Finance hereby informs relevant agencies.

Deputy MINISTER OF FINANCE

Director of the Office 

 

 

      Dinh Van Nha (signature)

The original file of this document is being updated. Please read the full text and check back later.

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1082/TC/TCT
Circular No. 1082/TC/TCT amending Circular No. 02/2004/TT-BTC
In effect
↓ Documents affected by this document
Corrects 1
02/2004/TT-BTC Thông tư số 02/2004/TT-BTC hướng dẫn xoá nợ thuế cho hộ gia đình, cá nhân kinh doanh có nợ thuế do nguyên nhân khách quan. In effect

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