✦ Tóm lược thông minh
Circular No. 34/2010/TT-BTC guides the cancellation of tax debts and other State budget payments for State-owned enterprises undergoing restructuring and transformation before July 1, 2007. This document specifies conditions, procedures, and processes for handling debt cancellation in specific cases such as shareholding reform, sale, merger, and enterprise valuation.
Đối tượng áp dụng
State-owned enterprises undergoing restructuring and transformation before July 1, 2007.
Các điểm cốt lõi
- are eligible for tax debt cancellation including State-owned enterprises, companies, factories, and independent accounting units.
- Tax debts and other State budget payments subject to cancellation include: business income tax, value-added tax, special consumption tax, export tax, import tax, real estate tax, interest income tax, corporate income tax, resource tax, agricultural land use tax; land use fees, land lease fees, revenue from State budget capital usage, basic depreciation, fees, and charges under the State budget; late payment penalties.
- State-owned enterprises undergoing transformation must meet the following conditions: they must have undergone restructuring and transformation before July 1, 2007, and satisfy specific conditions according to each case.
- The cancellation of tax debts for enterprises undergoing shareholding reform, sale, and merger is detailed in Articles 4, 5, 6, and 7 of this Circular.
- The application procedures for tax debt cancellation include a request for debt cancellation processing, decision on transformation, financial reports, enterprise valuation records, registration of joint-stock company, and other documents as specified for each case.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps reduce financial burdens for State-owned enterprises during restructuring and transformation.
- Negative impact: May cause unfairness if enterprises not covered by tax debt cancellation regulations are affected.
- Enterprises benefit from tax debt cancellation, reducing operational costs. Conversely, the State budget may be impacted due to the amount of debt cancellation.
❓ Câu hỏi thường gặp
Which enterprises are subject to these provisions?
State-owned enterprises undergoing restructuring and transformation before July 1, 2007.
What specific tax debts can be cancelled?
Tax debts include: business income tax, value-added tax, special consumption tax, export tax, import tax, real estate tax, interest income tax, corporate income tax, resource tax, agricultural land use tax; land use fees, land lease fees, revenue from State budget capital usage, basic depreciation, fees, and charges under the State budget; late payment penalties.
Who can submit the tax debt cancellation application?
Submitted by State-owned enterprises; In cases where State-owned enterprises have been transformed, the newly established joint-stock company shall submit the application, or supplement the application (if the State-owned enterprise has already submitted and sent the application to the tax authority before the transformation).
What is the timeframe for tax debt cancellation processing?
Provincial Tax Departments and Customs Departments are responsible for reviewing applications within 15 working days from the date of receipt of complete applications from enterprises.
What should enterprises do if they do not meet the conditions for tax debt cancellation?
If not eligible for tax debt cancellation, a letter will be issued to the enterprise explaining the reasons based on which it does not qualify for cancellation, so that the enterprise can pay the tax debt to the State budget.
Toàn văn
CIRCULAR
Guidelines for the cancellation of tax debts and other State budget payments due from state-owned enterprises undergoing restructuring and transformation before July 1, 2007
Based on the provisions of the Law on Tax Administration, Tax Laws, and Tax Ordinances;
Based on Decree No. 69/2002/NĐ-CP dated July 12, 2002 of the Government on management and handling of overdue debts to state-owned enterprises, Decree No. 187/2004/NĐ-CP dated November 16, 2004 of the Government on the conversion of state-owned companies into joint-stock companies, Decree No. 109/2007/NĐ-CP of the Government dated June 26, 2007 on the conversion of wholly state-owned enterprises into joint-stock companies, and Circulars guiding the implementation of these Decrees issued by the Ministry of Finance;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on the opinion of the Prime Minister in Official Letter No. 7088/VPCP-KTTH dated October 12, 2009 of the Government Office regarding the handling of tax debts of state-owned enterprises undergoing restructuring and transformation before July 1, 2007.
The Ministry of Finance hereby provides guidelines for the cancellation of tax debts and other State budget payments due from state-owned enterprises undergoing restructuring and transformation before July 1, 2007 as follows:
This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.
Article 1. Object of Handling
The object subject to the cancellation of tax debts and other State budget payments (hereinafter referred to collectively as "cancellation of tax debts") includes: State-owned corporations, companies, factories, workshops... (hereinafter referred to collectively as "state-owned enterprises") established and operating under the Law on State-Owned Enterprises with independent accounting, undergoing restructuring and transformation before July 1, 2007 pursuant to decisions of competent authorities falling within the cases eligible for cancellation of tax debts as stipulated in Decision No. 172/2001/QĐ-TTg dated November 5, 2001 of the Prime Minister. Specifically, the following cases are included:
1. State-owned enterprises undergoing shareholding reform.
2. State-owned enterprises undergoing transfer or sale.
3. State-owned enterprises merging into other state-owned enterprises.
Article 2. Scope of Cancellation of Tax Debts
The tax debts and other State budget payments subject to handling include: business income tax, value-added tax, special consumption tax, export tax, import tax, real estate tax, dividend tax, corporate income tax, natural resource tax, agricultural land use tax; land use fees, land rental fees, revenue from the use of State budget funds, basic depreciation, fees and charges belonging to the State budget; late payment penalties.
Article 3. Conditions for State-Owned Enterprises Undergoing Transformation Eligible for Cancellation of Tax Debts According to These Guidelines
1. They are state-owned enterprises falling within the cases specified in Article 1 above that have undergone restructuring and transformation before July 1, 2007. The basis for determining transformation is the decision on transformation by the competent state authority or registration of business operations according to the new enterprise after transformation.
2. For each case, the tax debts and other State budget payments eligible for cancellation must meet the conditions stipulated in Section II of this Circular.
II. PROVISIONS ON THE HANDLING OF CANCELLATION OF TAX DEBTS FOR SPECIFIC CASES
Article 4. Cancellation of Tax Debts for State-Owned Enterprises Undergoing Shareholding Reform
State-owned enterprises that have completed shareholding reform and registered business operations before July 1, 2007, if they still have outstanding tax debts, such debts shall be deducted from the total debt amount. The maximum amount of tax to be cancelled shall not exceed the loss at the time of determining the enterprise's value or the official date of transformation. For state-owned enterprises undergoing shareholding reform in the early years according to Decree No. 44/1998/NĐ-CP dated June 29, 1998 and Decree No. 64/2002/NĐ-CP dated June 19, 2002 of the Government, if at the time of determining the enterprise's value, the actual state capital portion in the enterprise has disappeared (negative capital) and there are accumulated losses, and the provincial People's Committee or competent authority has not yet issued a decision announcing the enterprise's value with unpaid tax debts, such debts will also be handled according to the aforementioned principle.
Article 5. Write-off of tax debts for state-owned enterprises (SOEs) that have been transferred or sold
State-owned enterprises that have completed the transfer or sale process and the enterprise after conversion has registered for business operations before July 1, 2007 shall be eligible for tax debt write-off if they meet the following conditions:
The amount of liabilities (including tax debts) exceeds the value of the enterprise's assets or exceeds the proceeds from selling the enterprise. The maximum amount of tax debt to be written off shall not exceed the loss at the time of determining the enterprise's value or the official date of conversion. In cases where the purchase, sale, or transfer contract clearly specifies the tax amount within the total capital and assets handed over or clearly assigns the responsibility of the newly established enterprise to assume the tax obligations and budget debts of the converted enterprise, such debts shall not be written off (even in cases of losses occurring).
Article 6. Write-off of tax debts for tax debts of SOEs undergoing shareholding reform before July 1, 2007 that were not transferred to joint-stock companies
State-owned enterprises that underwent shareholding reform before July 1, 2007 but after the tax authority and customs office had completed the handover, upon reviewing the period during which the SOE operated before the handover, if it is determined that there are certain tax debts or taxes due for collection that were not identified when determining the enterprise's value and/or were not included as debts in the tax debts handed over to the joint-stock company to fulfill its payment obligations, these tax debts and taxes due for collection shall be eligible for write-off.
In cases where the joint-stock company receiving goods imported by the SOE hands over, but the tax payable on these goods was not handed over (at the time of determining the enterprise's value), the joint-stock company shall be responsible for fulfilling the tax obligations arising from the receipt of the handed-over imported goods.
If the enterprise has already paid the arrears tax to the State Treasury or adjusted the State Treasury capital, such payments will not be processed again.
Article 7. Write-off of tax debts for SOEs merged into other SOEs
State-owned production and business enterprises with losses, tax arrears, and other State Treasury payments that have a decision to merge into another SOE before July 1, 2007, if the tax arrears have not been resolved by December 31, 2008, may be considered for tax debt write-off and other State Treasury payments up to the cumulative loss of the merging enterprise at the time of the merger decision.
Article 8. Write-off of late payment penalties and handling of late payment penalties for tax
Late payment penalties, which are State Treasury payments, if they meet the conditions specified in Section II of this Circular, shall be eligible for write-off according to Articles 4, 5, and 6 of this Circular. When considering tax debt write-off, the corresponding late payment penalties on the tax debt to be written off (if applicable) shall also be written off. For export and import tax debts from SOEs handed over to joint-stock companies, late payment penalties shall only be calculated from the handover date to the date the joint-stock company pays the tax or actually exports the product for exported products.
III. PROCEDURES, SEQUENCES, AND AUTHORITY FOR HANDLING TAX DEBT WRITE-OFF
Article 9. Regulations on tax debt write-off documentation
1. Tax debt write-off documentation.
a) For enterprises established from SOEs undergoing shareholding reform.
- A document requesting tax debt resolution specifying the amount of tax to be written off and the reasons for the request.
- Decision of the competent authority regarding the implementation of SOE shareholding reform.
- Final tax settlement and confirmation by the tax authority regarding the cumulative tax arrears up to the shareholding reform date. For export and import tax debts, confirmation by the customs authority is required.
- Financial statements of the enterprise clearly showing the cumulative loss up to the shareholding reform date.
- Summary report on business operations (as per Appendix 1 attached to this Circular).
- Document requesting tax debt write-off and other State Treasury payments from the competent State authority deciding on the enterprise's value.
- Business registration for establishing a joint-stock company.
- Minutes confirming the enterprise's value (with detailed debt report) and Decision announcing the enterprise's value (except in cases where there is no Decision approving the enterprise's value as stipulated in Article 4 of this Circular).
- Financial statements and final tax settlement reports at the time of officially transferring to a joint-stock company.
- Minutes of tax settlement review up to the time of officially transferring to a joint-stock company.
- Minutes of capital and asset handover from the state-owned company to the joint-stock company.
- Decision approving the enterprise's value at the time of officially becoming a joint-stock company by the competent authority (except in cases where there is no Decision approving the enterprise's value as stipulated in Article 4 of this Circular).
All documents above must be original or certified copies bearing the signature and stamp of the enterprise.
b) For enterprises established from SOEs that have been transferred or sold.
- A document requesting tax debt resolution specifying the amount of tax to be written off and the reasons for the request.
- Decision of the competent authority regarding the implementation of the transfer or sale of SOEs.
- Final tax settlement and confirmation by the tax authority regarding the cumulative tax arrears up to the transfer or sale date. For export and import tax debts, confirmation by the customs authority is required.
- Financial statements of the enterprise clearly showing the cumulative loss up to the transfer or sale date.
- Summary report on business operations (as per Appendix 1 attached to this Circular).
- Minutes confirming the enterprise's value.
- Business registration for establishing a joint-stock company.
- Purchase and sale contract or transfer contract (specifying the responsibility for handling State Treasury debts).
All documents above must be original or certified copies bearing the signature and stamp of the enterprise.
c) For SOEs merged into other SOEs.
- A document requesting tax debt resolution specifying the amount of tax to be written off and the reasons for the request.
- Decision of the competent authority regarding the implementation of the SOE merger.
- Final tax settlement and confirmation by the tax authority regarding the cumulative tax arrears up to the merger date and the actual tax arrears written off by December 31, 2008. For export and import tax debts, confirmation by the customs authority is required.
- Financial statements of the enterprise clearly showing the cumulative loss up to the merger date.
- Summary report on business operations (as per Appendix 1 attached to this Circular).
All documents above must be original or certified copies bearing the signature and stamp of the enterprise.
d) Documentation applicable to the case stipulated in Article 6 - "Write-off of tax debts for tax debts of SOEs that underwent shareholding reform before July 1, 2007 that were not transferred to joint-stock companies" includes:
- Document requesting tax debt resolution specifying the amount of tax to be written off and the reasons for the request (clearly explaining the circumstances and time of occurrence of the tax debt to be written off).
- The record determining the enterprise value (accompanied by a detailed report on payable debts, taxes owed, and other amounts due to the State budget) and the Decision announcing the enterprise value (except in cases where there is no Decision approving the enterprise value as stipulated in Article 4 of this Circular).
- Business registration for establishing a joint-stock company.
- The tax inspection record, Notice or decision on additional tax collection issued by the tax authority or customs authority (if any).
All documents above must be original or certified copies bearing the signature and stamp of the enterprise.
2. Subject to establish the debt cancellation file: To be established by state-owned enterprises; In case state-owned enterprises have been converted, the joint-stock company established from such state-owned enterprises shall undertake to establish the file, or supplement the file (if the state-owned enterprise has already established and submitted the file to the tax authority before the conversion date of the state-owned enterprise).
Article 10. Competence and procedure for handling
1. For the debt cancellation files stipulated in Articles 4, 5, 7, and 8 of this Circular:
a) The General Department of Taxation shall examine and determine the amount of tax to be cancelled for each case according to the provisions of these articles, seek opinions from the Enterprise Finance Department, and for cases where enterprises request tax debt cancellation involving import-export tax arrears, simultaneously seek opinions from the General Department of Customs before submitting to the Ministry of Finance for a decision to cancel the debt (in accordance with Form No. 03/QĐ attached to this Circular).
b) The Tax Department shall accept the enterprise's file, conduct a review of the file:
- For files of enterprises that fall within the scope and meet the conditions for tax debt cancellation, and the files are complete, the Tax Department shall issue a specific letter requesting the handling of the outstanding tax debt and other amounts due to the State budget of the enterprise (in accordance with Appendix No. 2 issued together with this Circular) and send the entire file to the Ministry of Finance (General Department of Taxation).
- For cases where the enterprise's file has been established and submitted to the tax authority but has not complied with the provisions of this Circular, the tax authority shall issue a guidance letter requiring supplementary information.
- For cases not falling within the scope of tax debt cancellation, a letter shall be issued to the enterprise specifying the grounds for not being eligible for tax debt cancellation so that the enterprise can pay the tax debt into the State budget.
2. For the debt cancellation files stipulated in Article 6 of this Circular:
a) The General Department of Customs shall examine and determine the cancellation of tax debt for cases stipulated in Article 6 of this Circular if the enterprise only owes import-export tax and related penalties as specified in Article 8 of this Circular, seek opinions from the Enterprise Finance Department, and submit to the Ministry of Finance for a decision to cancel the debt in accordance with the regulations. The procedure for handling the debt cancellation file shall follow Clause 1b and 1c of Article 10 of this Circular.
b) The General Department of Taxation shall examine and determine the cancellation of tax debt for cases involving various types of tax arrears (excluding import-export tax arrears mentioned in point 2-a above). The procedure for handling the debt cancellation file shall follow the provisions of Clause 1a, 1b, and 1c of Article 10 of this Circular.
IV. IMPLEMENTATION
Article 11. Provisions on adjusting figures
Based on the Decision of the Ministry of Finance regarding the cancellation of tax arrears and other amounts due to the State budget for enterprises, enterprises shall make accounting entries and adjust the final financial statements and tax settlement figures in accordance with prescribed regulations.
Article 12. Provisions on reviewing files
The Tax Departments and Customs Departments of provinces and centrally-administered cities shall be responsible for checking, examining, and reviewing the files of enterprises requesting competent authorities to handle their tax debts within 15 working days from the date of receiving the complete files of enterprises to be reviewed and handled according to the prescribed authority. For cases eligible for tax debt cancellation, a request letter (prepared in accordance with Appendix No. 02 issued together with this Circular) shall be issued and the enterprise's file sent to the competent authority for resolution. If supplementary information is required or it is determined that the enterprise does not qualify for handling, the receiving authority must notify the enterprise in writing within the aforementioned time frame.
This Circular takes effect 45 days from the date of signature. During implementation, if any difficulties arise, please reflect them to the Ministry of Finance for timely research and resolution./.
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34/2010/TT-BTC
Circular No. 34/2010/TT-BTC guiding the implementation of tax debt cancellation and other State budget payments for State-owned enterprises undergoing restructuring and transformation before July 1, 2007.
Expired
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