Circular No. 3142/TC-TCHQ guides the handling of overdue tax debts pursuant to Circular No. 32/2002/TT-BTC for businesses engaged in import and export activities that have been retroactively charged taxes and fines due to objective reasons. Debts prior to October 15, 1998, will be considered according to previous regulations.
Đối tượng áp dụng
Businesses engaged in import and export activities
Các điểm cốt lõi
- Businesses retroactively charged taxes and fines due to objective reasons such as policy changes or unclear guidance may be considered for debt cancellation under Decision No. 172/2001/QĐ-TTg and Circular No. 32/2002/TT-BTC.
- The consideration for debt cancellation applies to consignments with customs declarations registered after October 15, 1998. Debts prior to this date will be considered according to Circular No. 06/1999/TTLT of the Ministry of Finance and General Department of Customs.
- Businesses must follow the procedures stipulated in Circular No. 32/2002/TT-BTC to be considered for tax and fine debt cancellation.
🌐 Tác động xã hội từ văn bản này
- Businesses can reduce financial burdens caused by unclear retroactive tax and fine charges, thereby improving business results.
- The negative impact is the time and effort required to complete the debt cancellation review process.
❓ Câu hỏi thường gặp
Can businesses retroactively charged taxes and fines be considered for debt cancellation?
Yes, if the reason is due to policy changes or unclear implementation guidance, according to Decision No. 172/2001/QĐ-TTg and Circular No. 32/2002/TT-BTC.
When does the debt cancellation review apply to consignments?
It applies to consignments with customs declarations registered after October 15, 1998. Debts prior to this date will be considered according to Circular No. 06/1999/TTLT of the Ministry of Finance and General Department of Customs.
What procedures must businesses follow to be considered for debt cancellation?
Businesses must comply with the provisions of Circular No. 32/2002/TT-BTC to be considered for tax and fine debt cancellation.
To which types of businesses does the debt cancellation review apply?
It applies to businesses engaged in import and export activities.
How are debts prior to October 15, 1998, considered?
Debts prior to October 15, 1998, will be considered according to Circular No. 06/1999/TTLT of the Ministry of Finance and General Department of Customs.
Toàn văn
| NATIONAL ASSEMBLY OFFICE | VIETNAM LEGAL DATABASE |
LAWDATA
LETTER
DECISION NO. 3142/TC-TCHQ OF MARCH 18, 2005 ON THE HANDLING OF TAX ARREARS IN ACCORDANCE WITH CIRCULAR NO. 32/2002/TT-BTC
RESPECTED: CUSTOMS DEPARTMENTS OF PROVINCES AND CITIES
The Ministry of Finance has received reports from the General Department of Customs and enterprises regarding some difficulties encountered during the process of writing off tax arrears and fines according to Circular No. 32/2002/TT-BTC dated April 10, 2002. The Ministry of Finance hereby provides guidance as follows:
1. In accordance with Point 3, Article 1 of Decision No. 172/2001/QĐ-TTg dated November 5, 2001 of the Prime Minister, enterprises engaged in import and export business that have been subject to back taxes and fines due to objective reasons such as policy changes, unclear or incomplete implementation guidelines affecting their business results shall be eligible for debt write-off of these back taxes and fines. The handling of debt write-offs based on the aforementioned reasons will be considered on a case-by-case basis.
Therefore, tax debts and fines resulting from back taxes due to the stated reasons shall be considered for write-off in accordance with the principles and procedures outlined in Circular No. 32/2002/TT-BTC dated April 10, 2002 and related documents.
2. The examination and write-off of debts in accordance with Decision No. 172/2001/QĐ-TTg dated November 5, 2001 of the Prime Minister and Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance shall apply to consignments declared in customs declarations registered after October 15, 1998. Tax debts and fines prior to this date shall be examined in accordance with the provisions of Joint Circular No. 06/1999/TTLT dated October 15, 1999 of the Ministry of Finance and the General Department of Customs.
The Ministry of Finance hereby informs the provincial and city customs departments for their knowledge and implementation.
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