Circular No. 69/2020/TT-BTC detailing the files and procedures for handling debts according to Resolution No. 94/2019/QH14 dated November 26, 2019 of the National Assembly

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
NUMBER: 69/2020/TT-BTC	HA NOI, July 15, 2020

CIRCULAR

REGULATIONS ON FILES AND PROCEDURES FOR SETTLING DEBTS IN ACCORDANCE WITH RESOLUTION NO. 94/2019/QH14 OF THE NATIONAL ASSEMBLY ON DECEMBER 26, 2019

BASED ON THE LAW ON TAX ADMINISTRATION;

BASED ON RESOLUTION NO. 94/2019/QH14 OF THE NATIONAL ASSEMBLY ON NOVEMBER 26, 2019 ON WRITING OFF TAX DEBTS, WAIVING FINES FOR DELAYED PAYMENT, AND DELAYED PAYMENTS FROM TAXPAYERS WHO ARE UNABLE TO PAY THE STATE BUDGET;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue总局局长的提议；

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO REGULATE FILES AND PROCEDURES FOR SETTLING DEBTS ACCORDING TO RESOLUTION NO. 94/2019/QH14 OF THE NATIONAL ASSEMBLY AS FOLLOWS:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

THIS CIRCULAR REGULATES FILES AND PROCEDURES FOR WRITING OFF TAX DEBTS, WAIVING FINES FOR DELAYED PAYMENT, AND DELAYED PAYMENTS (HEREINAFTER REFERRED TO AS SETTLING DEBTS) FOR TAXPAYERS WHO HAVE DEBTS GENERATED BEFORE JULY 1, 2020 AND ARE UNABLE TO PAY THE STATE BUDGET ACCORDING TO RESOLUTION NO. 94/2019/QH14.

Article 2. Applicability

1. TAXPAYERS FALLING UNDER THE CATEGORY ELIGIBLE FOR SETTLEMENT OF DEBTS AS PROVIDED FOR IN ARTICLE 4 OF RESOLUTION NO. 94/2019/QH14.

2. TAX MANAGEMENT AUTHORITIES, TAX MANAGEMENT OFFICERS, AND AUTHORIZED PERSONS TO SETTLE DEBTS.

3. State agencies, other organizations, and individuals related.

Article 3. Explanation of Terms

1. TAXES INCLUDE: ALL TYPES OF TAXES AS PROVIDED BY LAWS ON TAXES; OTHER AMOUNTS COLLECTED INTO THE STATE BUDGET MANAGED BY TAX MANAGEMENT AUTHORITIES AS PROVIDED BY LAWS (EXCLUDING ONE-TIME PAYMENTS FOR LAND USE, LAND LEASE, AND WATER SURFACE LEASE).

2. FINES FOR DELAYED PAYMENT, DELAYED PAYMENTS INCLUDE: FINES FOR DELAYED PAYMENT, DELAYED PAYMENTS OF TAXES AS PROVIDED IN Clause 1 THIS ARTICLE.

3. WRITING OFF DEBTS MEANS IMPLEMENTING NON-COLLECTION OF TAX DEBTS, FINES FOR DELAYED PAYMENT, AND DELAYED PAYMENTS FROM TAXPAYERS AND NOT CALCULATING DELAYED PAYMENTS ON THE AMOUNT OF TAX DEBTS THAT ARE WRITTEN OFF.

Chapter II

FILES FOR WRITING OFF TAX DEBTS AND WAIVING FINES FOR DELAYED PAYMENT, DELAYED PAYMENTS

Article 4. Files for deceased taxpayers as provided in

Clause 1 of Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) Death certificate or death notice or other documents that can replace a death notice according to laws on household registration or a confirmation document from the People's Committee of the commune, ward, or town where the taxpayer died (original or certified copy);

b) Notice of tax debt, fines, and delayed payments or a document confirming the amount of tax debt, fines, and delayed payments that the taxpayer owes up to June 30, 2020 issued by the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Public announcement of the list of taxpayers proposed for debt waiver according to Model No. 01/CK attached to this Circular.

Article 5. Files for taxpayers considered deceased under the law as provided in

Clause 1 of Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) Effective decision of the court declaring a person dead or judgment of the court containing the determination that the taxpayer is dead (original or certified copy);

b) Notice of tax debt, fines, and delayed payments or a document confirming the amount of tax debt, fines, and delayed payments that the taxpayer owes up to June 30, 2020 issued by the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Public announcement of the list of taxpayers proposed for debt waiver according to Model No. 01/CK attached to this Circular.

Article 6. Files for taxpayers considered missing under the law as provided in

Clause 1 of Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) Effective decision of the court declaring a person missing (original or certified copy);

b) Notice of tax debt, fines, and delayed payments or a document confirming the amount of tax debt, fines, and delayed payments the taxpayer owes up to June 30, 2020 issued by the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Public announcement of the list of taxpayers proposed for debt waiver according to Model No. 01/CK attached to this Circular.

Article 7. Documents for taxpayers who are considered to have lost their capacity for civil acts as stipulated at

Clause 1 of Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) A court decision with legal effect declaring a person has lost their capacity for civil acts (original or certified copy);

b) Notice of tax debt, fines, and delayed payments or a document confirming the amount of tax debt, fines, and delayed payments that the taxpayer owes up to June 30, 2020 issued by the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Public announcement of the list of taxpayers proposed for debt waiver according to Model No. 01/CK attached to this Circular.

Article 8. Documents for taxpayers undergoing dissolution as stipulated at

Clause 2, Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) Information on the taxpayer's name, taxpayer code, time of posting information about the taxpayer undergoing dissolution procedures on the national business registration system; or notification from the tax management authority regarding the taxpayer ceasing operations and undergoing procedures to terminate the validity of the taxpayer code; or document from the business registration agency, agency authorized to issue establishment and operation permits, agency authorized to issue practice permits regarding the taxpayer's dissolution procedures (original or certified copy with signature and stamp of the tax management authority);

b) Dissolution decision or dissolution notice issued by the taxpayer (if applicable);

c) Notification of outstanding taxes, penalties, and late payment fees or confirmation document of the amount of outstanding taxes, penalties, and late payment fees owed by the taxpayer up to June 30, 2020 from the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Confirmation document of the People's Committee of the commune, ward, town where the taxpayer registered the business address confirming that the taxpayer is no longer operating production and business activities at the registered address according to Form No. 01/VBXN issued together with this Circular;

In case the taxpayer is a branch, subordinate unit, representative office, or business location, the documents must also include a confirmation document of the People's Committee of the commune, ward, town where the main office registered the business address confirming that the main office is no longer operating production and business activities at the registered address or Decision to write off debts of the main office.

d) Debt settlement plan of the taxpayer at the time of the dissolution decision of the enterprise (if applicable);

đ) Public announcement of the list of taxpayers proposed for debt write-off according to Form No. 01/CK issued together with this Circular.

Article 9. Documents for bankrupt taxpayers as stipulated at

Clause 3, Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) Notice from the competent court regarding the acceptance of the application for bankruptcy proceedings or Decision to open bankruptcy proceedings or Decision declaring bankruptcy of the enterprise by the court but the taxpayer has not been processed for debt write-off according to the Law on Tax Administration (original or certified copy);

b) Application for opening bankruptcy proceedings (if applicable);

c) Notification of outstanding taxes, penalties, and late payment fees or confirmation document of the amount of outstanding taxes, penalties, and late payment fees owed by the taxpayer up to June 30, 2020 from the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Confirmation document of the People's Committee of the commune, ward, town where the taxpayer registered the business address confirming that the taxpayer is no longer operating production and business activities at the registered address except in cases where the taxpayer already has a court decision declaring bankruptcy of the enterprise;

d) Public announcement of the list of taxpayers proposed for debt write-off according to Form No. 01/CK issued together with this Circular.

Article 10. Documents for taxpayers no longer engaged in business as stipulated at

Clause 4, Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) Verification record of the taxpayer's business status between the tax management authority and the People's Committee of the commune, ward, town regarding the taxpayer no longer operating at the registered address or Notice regarding the taxpayer not operating at the registered address or Notice of business premises abandoning the business address of the tax management authority (original or certified copy with signature and stamp of the tax management authority);

b) Notification of outstanding taxes, penalties, and late payment fees or confirmation document the amount of tax debt, fines, and delayed payments the taxpayer owes up to June 30, 2020 issued by the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Files as provided in Clause 1 of this Article;

c) Confirmation document of the People's Committee of the commune, ward, town where the taxpayer registered the business address confirming that the taxpayer is no longer operating production and business activities at the registered address according to Form No. 01/VBXN issued together with this Circular;

In case the taxpayer is a branch, subordinate unit, representative office, or business location, the documents must also include a confirmation document of the People's Committee of the commune, ward, town where the main office registered the business address confirming that the main office is no longer operating production and business activities at the registered address or Decision to write off debts of the main office.

d) Public announcement of the list of taxpayers proposed for debt write-off according to Form No. 01/CK issued together with this Circular.

Article 11. Documents for taxpayers who have been subject to a notice from the tax management agency requesting the competent authority to revoke the business registration certificate or enterprise registration certificate, cooperative registration certificate, individual business registration certificate, establishment and operation permit, or professional practice permit as stipulated in

Clause 5, Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) The document from the tax management agency requesting the competent authority to revoke the business registration certificate or enterprise registration certificate, cooperative registration certificate, individual business registration certificate, establishment and operation permit, or professional practice permit (original or certified copy with signature and stamp of the tax management agency);

b) Confirmation document from the People's Committee of the commune, ward, town where the taxpayer has registered their business address confirming that the taxpayer is no longer operating production or business at the registered address according to Form No. 01/VBXN issued together with this Circular;

c) Notification of outstanding taxes, penalties, and late payment fees or confirmation document of the amount of outstanding taxes, penalties, and late payment fees owed by the taxpayer up to June 30, 2020 from the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Documents as prescribed in Clause 1 of this Article. In case the taxpayer is a branch, subordinate unit, representative office, or business location, the documents must also include a confirmation document from the People's Committee of the commune, ward, town where the main office has registered its business address confirming that the main office is no longer operating production or business at the registered address or a Decision on debt cancellation of the main office;

c) Decisions on compulsory enforcement or documents implementing administrative compulsory measures in tax decisions against taxpayers who are enterprises or organizations (original or certified copy with signature and stamp of the tax management agency);

d) Public announcement of the list of taxpayers proposed for debt write-off according to Form No. 01/CK issued together with this Circular.

Article 12. Documents for taxpayers whose business registration certificate or enterprise registration certificate, cooperative registration certificate, individual business registration certificate, establishment and operation permit, or professional practice permit have been revoked by the competent authority upon request of the tax management agency as stipulated in

Clause 5, Article 4 of Resolution No. 94/2019/QH14

1. Files for writing off tax debts

a) The document from the tax management agency requesting the competent authority to revoke the business registration certificate or enterprise registration certificate, cooperative registration certificate, individual business registration certificate, establishment and operation permit, or professional practice permit (original or certified copy with signature and stamp of the tax management agency);

b) Decision or document from the competent authority revoking the business registration certificate or enterprise registration certificate, cooperative registration certificate, individual business registration certificate, establishment and operation permit, or professional practice permit upon request of the tax management agency (original or certified copy with notarization);

c) Notification of outstanding taxes, penalties, and late payment fees or confirmation document of the amount of outstanding taxes, penalties, and late payment fees owed by the taxpayer up to June 30, 2020 from the tax management authority.

2. Files for waiving fines for delayed payment and delayed payments

a) Request for waiver of debt issued by the tax management authority where the taxpayer owes taxes according to Model No. 01/VBĐN attached to this Circular;

b) Documents as prescribed in Clause 1 of this Article. In case the taxpayer is a branch, subordinate unit, representative office, or business location, the documents must also include a confirmation document from the People's Committee of the commune, ward, town where the main office has registered its business address confirming that the main office is no longer operating production or business at the registered address or a Decision on debt cancellation of the main office;

c) Decisions on compulsory enforcement or documents implementing administrative compulsory measures in tax decisions against taxpayers who are enterprises or organizations (original or certified copy with signature and stamp of the tax management agency);

d) Public announcement of the list of taxpayers proposed for debt write-off according to Form No. 01/CK issued together with this Circular.

Article 13. Documents for taxpayers affected by natural disasters, calamities, epidemics, fires, or unexpected accidents as stipulated in

Clause 6, Article 4 of Resolution No. 94/2019/QH14

Documents for canceling overdue fines and late payment penalties include:

1. A request for cancellation of debt from the taxpayer sent to the tax management agency where the taxpayer owes taxes according to Form No. 02/VBĐN-1 issued together with this Circular.

2. A request for cancellation of debt from the tax management agency where the taxpayer owes taxes according to Form No. 02/VBĐN-2 issued together with this Circular.

3. A confirmation document from one of the following agencies or organizations regarding the taxpayer being affected by natural disasters, calamities, epidemics, fires, or unexpected accidents and the time and place of occurrence: public security station, commune, ward, town; People's Committee of the commune, ward, town; Management Board of Industrial Zones, Export Processing Zones, Economic Zones where the natural disaster, calamity, epidemic, fire, or unexpected accident occurred; rescue and relief organization; competent authority to declare epidemics (original or certified copy with notarization).

4. Inventory and valuation report of physical damage losses prepared by the taxpayer or their authorized representative (original or certified copy with notarization).

5. Valuation report of physical damage losses by the competent authority such as independent auditing organizations, appraisal agencies, or insurance agencies (original or certified copy with notarization).

6. Notification of outstanding taxes, penalties, and late payment fees or confirmation document the amount of tax debt, fines, and delayed payments the taxpayer owes of the tax management agency at the time of occurrence of natural disasters, calamities, epidemics, fires, or unexpected accidents and at the time of requesting cancellation of debt.

7. Compensation documents for physical damage losses accepted by the insurance agency according to the law (if applicable); documents specifying the liability of organizations or individuals required to compensate according to the law (original or certified copy with notarization) 8. Decisions on exemption from late payment penalties and extension of tax payment deadlines from the effective date of the Tax Administration Law No. 21/2012/QH13 to the date of requesting cancellation of debt (original or certified copy with notarization) (if applicable).

(original or certified copy with signature and stamp) (original or certified copy bearing signature and stamp) (if applicable).

Article 14. Documents for taxpayers supplying goods and services to be directly paid from state budget funds but not yet settled as provided in

Clause 7, Article 4 of Resolution No. 94/2019/QH14

Documents for canceling overdue fines and late payment penalties include:

1. A request for debt cancellation submitted by the taxpayer to the tax administration agency where the taxpayer owes taxes in accordance with Model Form 03/VBĐN-1 issued together with this Circular. 2. A request for debt cancellation submitted by the tax administration agency where the taxpayer owes taxes in accordance with Model Form 03/VBĐN-2 issued together with this Circular.

3. An acknowledgment document from the state budget fund using entity regarding the fact that the taxpayer has not been settled, in accordance with Model Form 02/VBXN issued together with this Circular or Model Form 01/TCN issued together with Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance.

In case there is no acknowledgment document, there must be a reconciliation statement between the taxpayer and the state budget fund using entity at each point in time, along with relevant vouchers and documents proving the debt belongs to state budget funds but has not been settled on time.

4. Economic contracts signed with the state budget fund using entity; for subcontractors, such provisions must be specifically stated in the contract or its annexes and directly settled by the state budget fund using entity but not yet settled. (original or certified copy with notarization).

5. Completion certificates for projects or project components funded by state budget or invoices for supplied goods and services. (original or certified copy with notarization).

Notification of overdue tax, penalties, and late payment fees or a confirmation document of the amount of tax, penalties, and late payment fees owed by the taxpayer at the time of requesting debt cancellation from the tax administration agency. (original or certified copy with notarization).

6. PROCEDURE FOR DEBT WRITE-OFF AND DEBT CANCELLATION OF PENALTIES AND LATE PAYMENT FEES

Chapter III

Article 15. Procedure for debt write-off

1. Preparation, examination, and issuance of the Decision on Debt Write-Off

a) For taxpayers eligible for debt write-off under Clauses 1, 2, 3, 4, and Clause 5 of Article 4 of Resolution No. 94/2019/QH14, the debt management department or the department assigned to handle debts within the tax administration agency where the taxpayer owes taxes shall prepare complete debt write-off files in accordance with Clause 1 of Articles 4, 5, 6, 7, 8, 9, 10, 11, and Clause 1 of Article 12 of this Circular, draft the Decision on Debt Write-Off in accordance with Model Form 01/QĐKN-1 or Model Form 01/QĐKN-2 issued together with this Circular, and transfer it to the business department or legal affairs department for examination.

If the file is incomplete, the tax administration agency will cooperate with related agencies, organizations, or individuals to supplement the file;

b) The business department or legal affairs department examines and reviews the debt write-off file transferred by the debt management department or the department assigned to handle debts. The review period for the file is seven working days from the date of receiving the complete debt write-off file;

c) After receiving the review comments, within ten working days, the debt management department or the department assigned to handle debts will compile and submit to the head of the tax administration agency where the taxpayer owes taxes for consideration and decision on debt write-off;

d) The head of the tax administration agency where the taxpayer owes taxes signs and issues the Decision on Debt Write-Off.

2. Publicizing and Sending the Decision on Debt Write-Off

a) The debt management department or the department assigned to handle debts enters the Decision on Debt Write-Off into the tax management application within five working days from the date the Decision on Debt Write-Off is issued;

Within the latest five working days from the date of issuance,

b) The Tax Department or Customs Department, Post-Customs Inspection Department will publish the Decision on Debt Write-Off on their respective electronic information websites; c) The tax administration agency where the taxpayer owes taxes sends the Decision on Debt Write-Off immediately after signing and issuing it to the business registration agency or the authority issuing the establishment and operation permit or the authority issuing the practice permit in the locality;

d) The tax accounting department or the department assigned to handle debts adjusts the late payment penalties and late payment fees on the tax management application (if applicable).

d) The tax accounting department or the department assigned to handle adjustment debts shall update the late payment penalties and overdue payments on the tax management application (if applicable).

Article 16. Procedure and formalities for debt cancellation of late payment fines and overdue payments

1. Taxpayers who fall under the category eligible for debt cancellation as stipulated in Clause 6 and Clause 7, Article 4 of Resolution No. 94/2019/QH14 shall prepare complete cancellation files in accordance with regulations and submit them to the tax management agency where the taxpayer owes taxes, specifically as follows:

a) In cases where taxpayers suffer material losses due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents and fall under the category eligible for debt cancellation as stipulated in Clause 6, Article 4 of Resolution No. 94/2019/QH14, they shall prepare complete files in accordance with Clauses 1, 3, 4, 5, 7, and Clause 8, Article 13 of this Circular;

b) In cases where taxpayers provide goods or services that are directly paid from state budget funds but have not yet been settled as stipulated in Clause 7, Article 4 of Resolution No. 94/2019/QH14, they shall prepare complete files in accordance with Clauses 1, 3, 4, and Clause 5, Article 14 of this Circular.

2. Procedure for preparing and processing cancellation files at the Tax Revenue Office or Customs Office

a) For files of taxpayers who fall under the category eligible for debt cancellation as stipulated in Clause 6 and Clause 7, Article 4 of Resolution No. 94/2019/QH14 submitted to the Tax Revenue Office or Customs Office where the taxpayer owes taxes.

The Tax Revenue Office or Customs Office will receive the files, assign the debt management department or the department responsible for handling debts to review the files of the taxpayers.

If the taxpayer does not fall under the category eligible for debt cancellation, within 15 (fifteen) working days from the date of receiving all necessary files, the Tax Revenue Office or Customs Office will notify the taxpayer according to Form No. 01/XOANO issued together with this Circular.

If the taxpayer falls under the category eligible for debt cancellation but the file is not prepared correctly or completely in accordance with regulations, within 10 (ten) working days from the date of receiving the file, the Tax Revenue Office or Customs Office will notify the taxpayer to supplement the file according to Form No. 02/XOANO issued together with this Circular.

If the taxpayer falls under the category eligible for debt cancellation and the file is complete in accordance with regulations, within 15 (fifteen) working days from the date of receiving all necessary files, the Tax Revenue Office or Customs Office will prepare a document requesting debt cancellation according to Form No. 02/VBĐN-2 or Form No. 03/VBĐN-2 issued together with this Circular, along with the file, and send it to the Provincial Tax Department or Provincial Customs Department.

b) For files prepared by the Tax Revenue Office or Customs Office

Based on each category eligible for debt cancellation as stipulated in Clauses 1, 2, 3, 4, and Clause 5, Article 4 of Resolution No. 94/2019/QH14, the Tax Revenue Office or Customs Office will prepare complete files in accordance with Clauses 2, Articles 4, 5, 6, 7, 8, 9, 10, 11, and Clause 2, Article 12 of this Circular.

If the file is incomplete, the debt management department or the department assigned to handle debts at the Tax Revenue Office or Customs Office will report to the leadership of the Tax Revenue Office or Customs Office to coordinate with relevant agencies, organizations, or individuals to supplement the file.

If the file is complete, the Tax Revenue Office or Customs Office will prepare a public announcement listing taxpayers proposed for debt cancellation, publicly posting it continuously for a period of 30 (thirty) days at the People's Committee office of the commune, ward, town where the taxpayer has registered their business address and at the Tax Revenue Office or Customs Office for feedback from relevant agencies, organizations, or individuals; compile the list of taxpayers meeting the conditions for debt cancellation and prepare a document requesting debt cancellation according to Form No. 01/VBĐN issued together with this Circular, along with the file, and send it to the Provincial Tax Department or Provincial Customs Department.

3. Procedure for preparing and processing cancellation files at the Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department

a) For files of taxpayers who fall under the category eligible for debt cancellation as stipulated in Clause 6 and Clause 7, Article 4 of Resolution No. 94/2019/QH14 submitted to the Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department where the taxpayer owes taxes.

The Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department will receive the files, assign the debt management department or the department responsible for handling debts to review the files of the taxpayers.

If the taxpayer does not fall under the category eligible for debt cancellation, within 15 (fifteen) working days from the date of receiving all necessary files, the Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department will notify the taxpayer according to Form No. 01/XOANO issued together with this Circular.

If the taxpayer falls under the category eligible for debt cancellation but the file is not prepared correctly or completely in accordance with regulations, within 10 (ten) working days from the date of receiving the file, the Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department will notify the taxpayer to supplement the file according to Form No. 02/XOANO issued together with this Circular.

If the taxpayer falls under the category eligible for debt cancellation and the file is complete in accordance with regulations, within 15 (fifteen) working days from the date of receiving all necessary files, the debt management department or the department assigned to handle debts at the Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department will prepare a document requesting debt cancellation according to Form No. 02/VBĐN-2 or Form No. 03/VBĐN-2 issued together with this Circular, draft Decision on Debt Cancellation according to Form No. 01/QĐXN-1 issued together with this Circular for cases of debt cancellation within the authority of the Chairman of the Provincial People's Committee, along with the file, transfer to the business department or legal affairs department for review.

The business department or legal affairs department will examine and review the file transferred by the debt management department or the department assigned to handle debts. The review period for the file is within 07 (seven) working days from the date of receiving all necessary files.

After receiving the review opinion, no later than within 15 (fifteen) working days, the debt management department or the department assigned to handle debts will compile and submit to the Director of the Provincial Tax Department or Provincial Customs Department, Post-Customs Inspection Department for approval, and send to the Provincial People's Committee where the taxpayer owes taxes for consideration and issuance of the Decision on Debt Cancellation for cases within the authority of the Chairman of the Provincial People's Committee, or send to the General Department of Taxation or General Department of Customs for cases within the authority of the Director-General of the General Department of Taxation or General Department of Customs, Minister of Finance, Prime Minister.

b) For files sent by the Tax Revenue Office or Customs Office

The Tax Inspection Department or Customs Inspection Department shall receive, assign the debt management department or the department responsible for handling debts to review the files submitted by the District Tax Office or the District Customs Office.

In cases where the taxpayer does not fall within the category eligible for debt cancellation, the Tax Inspection Department or Customs Inspection Department shall notify the District Tax Office or the District Customs Office within fifteen working days from the date of receipt of all necessary documents, using form number 01/XOANO issued together with this Circular.

In cases where the taxpayer falls within the category eligible for debt cancellation but the file has not been established correctly or fully in accordance with regulations, the Tax Inspection Department or Customs Inspection Department shall notify the District Tax Office or the District Customs Office within ten working days from the date of receiving the file to complete and supplement the file using form number 02/XOANO issued together with this Circular.

In cases where the taxpayer falls within the category eligible for debt cancellation as stipulated in Article 4 of Resolution No. 94/2019/QH14 and the file is complete according to regulations, the Tax Inspection Department or Customs Inspection Department shall compile a list of taxpayers eligible for debt cancellation and prepare a request for debt cancellation using form number 01/VBĐN or form number 02/VBĐN-2 or form number 03/VBĐN-2 issued together with this Circular, draft the Decision on Debt Cancellation using form number 01/QĐXN-1 or form number 01/QĐXN-2 issued together with this Circular for cases within the authority of the Chairman of the Provincial People's Committee, along with the file, and transfer it to the business department or legal department for review.

The business department or legal affairs department will examine and review the file transferred by the debt management department or the department assigned to handle debts. The review period for the file is within 07 (seven) working days from the date of receiving all necessary files.

After receiving the review opinion, no later than within 15 (fifteen) working days, the debt management department or the department assigned to handle debts will compile and submit The Director of the Tax Inspection Department or the Director of the Customs Inspection Department shall approve and send the request to the Provincial People's Committee where the taxpayer owes tax for consideration and issuance of the decision on debt cancellation in cases within the authority of the Chairman of the Provincial People's Committee, or send it to the General Department of Taxation or the General Department of Customs in cases within the authority of the Director-General of the General Department of Taxation or the Director-General of the General Department of Customs, the Minister of Finance, or the Prime Minister.

c) For files prepared by the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department

Based on the categories eligible for debt cancellation as stipulated in Clause 1, 2, 3, 4, and Clause 5 of Article 4 of Resolution No. 94/2019/QH14, the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department where the taxpayer owes tax shall establish complete files in accordance with Clause 2 of Article 4, 5, 6, 7, 8, 9, 10, 11, and Clause 2 of Article 12 of this Circular.

If the file is incomplete, the debt management department or the department assigned to handle debts at the The Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department shall report to the leadership of the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department to coordinate with relevant agencies, organizations, or individuals to supplement the file.

In cases where the file is complete, the debt management department or the department assigned to handle debts belongs to the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department shall publicly post the list of taxpayers proposed for debt cancellation on their electronic information website and prepare a request for debt cancellation using form number 01/VBĐN issued together with this Circular, draft the Decision on Debt Cancellation using form number 01/QĐXN-1 or form number 01/QĐXN-2 compile the list of taxpayers meeting the conditions for debt cancellation issued together with this Circular for cases within the authority of the Chairman of the Provincial People's Committee, along with the file, and transfer it to the business department or legal department for review. The Director of the Tax Inspection Department or the Director of the Customs Inspection Department, Post-Customs Clearance Inspection Department shall approve and send the request to the Provincial People's Committee where the taxpayer owes tax for consideration and issuance of the decision on debt cancellation in cases within the authority of the Chairman of the Provincial People's Committee, or send it to the General Department of Taxation or the General Department of Customs in cases within the authority of the Director-General of the General Department of Taxation or the Director-General of the General Department of Customs, the Minister of Finance, or the Prime Minister.

The business department or legal affairs department will examine and review the file transferred by the debt management department or the department assigned to handle debts. The review period for the file is within 07 (seven) working days from the date of receiving all necessary files.

After receiving the review opinion, no later than within 15 (fifteen) working days, the debt management department or the department assigned to handle debts will compile and submit 4. Procedures for establishing and processing debt cancellation files at the General Department of Taxation or the General Department of Customs

a) The General Department of Taxation or the General Department of Customs shall receive, assign the debt management department or the department responsible for handling debts to review the files submitted by the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department.

In cases where the taxpayer does not fall within the category eligible for debt cancellation, the General Department of Taxation or the General Department of Customs shall notify the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department within fifteen working days from the date of receipt of all necessary documents, using form number 01/XOANO issued together with this Circular.

In cases where the taxpayer falls within the category eligible for debt cancellation but the file has not been established correctly or fully in accordance with regulations, the General Department of Taxation or the General Department of Customs shall notify the Tax Inspection Department or the Customs Inspection Department, Post-Customs Clearance Inspection Department within ten working days from the date of receiving the file to complete and supplement the file using form number 02/XOANO issued together with this Circular.

In cases where the taxpayer falls within the category eligible for debt cancellation, the file is complete, and the amount of late payment penalties and late payment interest proposed for cancellation is from five billion dong to less than ten billion dong (within the authority of the Director-General of the General Department of Taxation or the Director-General of the General Department of Customs), the debt management department or the department assigned to handle debts at the General Department of Taxation or the General Department of Customs shall compile and draft the Decision on Debt Cancellation using form number 01/QĐXN-3 issued together with this Circular, seek opinions from the legal department of the General Department of Taxation or the General Department of Customs, and submit it to the Director-General of the General Department of Taxation or the Director-General of the General Department of Customs for issuance of the Decision on Debt Cancellation.

In cases where the taxpayer falls within the category eligible for debt cancellation, the file is complete, and the amount of late payment penalties and late payment interest proposed for cancellation is from ten billion dong to less than fifteen billion dong (within the authority of the Minister of Finance), the debt management department or the department assigned to handle debts at the General Department of Taxation or the General Department of Customs shall compile and draft the Decision on Debt Cancellation using form number 01/QĐXN-4 issued together with this Circular, seek opinions from the legal department of the General Department of Taxation or the General Department of Customs, submit it to the Director-General of the General Department of Taxation or the Director-General of the General Department of Customs for approval and signature, and then submit it to the Ministry of Finance for consideration and issuance of the Decision on Debt Cancellation.

In cases where taxpayers are eligible for debt cancellation, have complete files, and request cancellation of late payment penalties and overdue payments ranging from VND 10 billion to less than VND 15 billion (within the authority of the Minister of Finance), the debt management department or the department assigned to handle debts at the General Department of Taxation or the General Department of Customs shall compile and draft Decision No. 01/QDXN-4 on debt cancellation issued together with this Circular, seek opinions from the legal department of the General Department of Taxation or the General Department of Customs, submit for approval and signature by the Director of the General Department of Taxation or the Director of the General Department of Customs, and forward to the Ministry of Finance for consideration and issuance of the debt cancellation decision.

In cases where the taxpayer falls under the category eligible for debt cancellation, the file is complete and includes late payment penalties and late payment fees with a proposed amount for cancellation of at least 15 billion VND (within the Prime Minister's decision-making authority), the tax arrears management department or the department assigned to handle debts at the General Department of Taxation or the General Department of Customs will compile and draft the Decision on Debt Cancellation according to Model No. 01/QĐXN-5 issued together with this Circular, send it for comments to the legal affairs department of the General Department of Taxation or the General Department of Customs, submit it for approval by the Director of the General Department of Taxation or the Director of the General Department of Customs, report to the Ministry of Finance, and submit it to the Prime Minister for consideration and issuance of the Decision on Debt Cancellation.

Article 17. Publicizing and Sending the Decision on Cancellation of Late Payment Penalties and Late Payment Fees and Adjusting the Amount of Late Payment Penalties and Late Payment Fees Subject to Cancellation

1. Within the latest five working days from the date of issuance, the tax administration agency shall publicize the decision on debt cancellation on its electronic information website. as follows:

a) In cases where the debt cancellation is within the authority of the Chairman of the People's Committee of the province, the Decision on Debt Cancellation shall be published on the electronic information website of the Tax Revenue Administration Bureau or the Customs Administration Bureau, and the General Department of Customs.

b) In cases where the debt cancellation is within the authority of the Director of the General Department of Taxation, the Director of the General Department of Customs, the Minister of Finance, or the Prime Minister, the Decision on Debt Cancellation shall be published on the electronic information website of the General Department of Taxation and the Tax Revenue Administration Bureau, or the General Department of Customs and the Customs Administration Bureau.

2. The tax administration agency where the taxpayer owes taxes shall immediately send the Decision on Debt Cancellation to the business registration agency or the agency authorized to issue establishment and operation permits, or the agency authorized to issue practice licenses in the locality, and to the tax administration agency managing branches, subordinate units, representative offices, and business locations.

3. The tax arrears management department or the department assigned to handle debts at the tax administration agency where the taxpayer owes taxes shall enter the Decision on Debt Cancellation into the tax management application within five working days from the date of issuance of the Decision on Debt Cancellation.

4. The tax accounting department or the department assigned to handle debts at the tax administration agency where the taxpayer owes taxes shall adjust the amount of late payment fees and late payment penalties on the tax management application (if applicable).

Chapter IV

DOCUMENTS AND PROCEDURES FOR CANCELING DEBT WAIVERS ON TAXES AND CANCELLATIONS OF DEBT CANCELLATIONS ON LATE PAYMENT PENALTIES AND LATE PAYMENT FEES

Article 18. Cases for Canceling Debt Waivers on Taxes and Cancellations of Debt Cancellations on Late Payment Penalties and Late Payment Fees

1. The taxpayer has been granted a debt waiver or cancellation, but the competent authority or the tax administration agency discovers that the debt waiver or cancellation was not in accordance with the provisions of Resolution No. 94/2019/QH14.

2. The taxpayer has been granted a debt waiver or cancellation and subsequently resumes production or business operations, except for taxpayers eligible for debt cancellation as stipulated in Clause 6 and Clause 7 of Article 4 of Resolution No. 94/2019/QH14.

3. An individual, individual business operator, or head of a household, owner of a household business, owner of a private enterprise, or owner of a single-member limited liability company owned by an individual who has been granted a debt waiver or cancellation establishes a new business or production and business facility, except for taxpayers eligible for debt cancellation as stipulated in Clause 6 and Clause 7 of Article 4 of Resolution No. 94/2019/QH14.

Article 19. Documents for canceling tax debt write-off and cancellation of late payment penalties and interest

1. For taxpayers whose tax debt write-off and cancellation of late payment penalties and interest are canceled as stipulated in Clause 1, Article 18 of this Circular

a) The decision on tax debt write-off or the decision on cancellation of late payment penalties and interest that has been issued;

b) The decision or conclusion of the competent authority or tax management agency regarding the incorrect tax debt write-off or cancellation of late payment penalties and interest.

2. For taxpayers whose tax debt write-off and cancellation of late payment penalties and interest are canceled as stipulated in Clause 2, Article 18 of this Circular

a) The decision on tax debt write-off or the decision on cancellation of late payment penalties and interest that has been issued;

b) A written notification from the business registration agency or the agency authorized to issue establishment and operation permits or the agency authorized to issue practice permits or a record confirmed with the local government regarding the taxpayer resuming production and business operations after being granted tax debt write-off or cancellation of late payment penalties and interest.

3. For taxpayers whose tax debt write-off and cancellation of late payment penalties and interest are canceled as stipulated in Clause 3, Article 18 of this Circular

a) The decision on tax debt write-off or the decision on cancellation of late payment penalties and interest that has been issued;

b) A written notification from the business registration agency, the agency authorized to issue establishment and operation permits, the agency authorized to issue practice permits, or a copy of the business registration certificate, enterprise registration certificate, cooperative registration certificate, individual business registration certificate, establishment and operation permit, practice permit proving the establishment of a new enterprise or production and business facility by the individual, individual business operator, household representative, individual business owner, sole proprietorship owner, or single-member limited liability company owner of the taxpayer who was granted tax debt write-off or cancellation of late payment penalties and interest.

Article 20. Procedures and formalities for canceling tax debt write-off and cancellation of late payment penalties and interest

1. The debt management department or the department assigned to handle debts shall take the lead and coordinate with relevant departments to prepare complete documents for canceling tax debt write-off and cancellation of late payment penalties and interest as prescribed in Article 19 of this Circular.

a) In the case of canceling tax debt write-off

The debt management department or the department assigned to handle debts within the tax management agency where the taxpayer owes taxes shall draft a request to cancel tax debt write-off and a draft Decision to cancel tax debt write-off according to Form No. 01/QĐHKN-1 or Form No. 01/QĐHKN-2 issued together with this Circular, and submit it to the head of the tax management agency where the taxpayer owes taxes, clearly stating the reasons and basis for requesting the cancellation of tax debt write-off.

Within three working days from the date of receiving the proposal and the documents requesting the cancellation of tax debt write-off, the head of the tax management agency where the taxpayer owes taxes shall examine and issue the Decision to cancel tax debt write-off.

b) In the case of canceling the cancellation of late payment penalties and interest

The debt management department or the department assigned to handle debts within the tax management agency where the taxpayer owes taxes shall draft a request to cancel the cancellation of late payment penalties and interest and a draft Decision to cancel the cancellation of late payment penalties and interest, and submit them to the head of the tax management agency where the taxpayer owes taxes.

Within three working days from the date of receiving the proposal and the documents requesting the cancellation of the cancellation of late payment penalties and interest, the head of the tax management agency where the taxpayer owes taxes shall propose the competent authority to cancel the cancellation of late payment penalties and interest according to the following procedures:

If the decision to cancel the cancellation of late payment penalties and interest is signed and issued by the Chairman of the People's Committee of the province, the Tax Department or Customs Department, Post-Customs Inspection Department shall send it to the People's Committee of the province where the taxpayer owes taxes to issue the Decision to cancel the cancellation of late payment penalties and interest according to Form No. 01/QĐHXN-1 or Form No. 01/QĐHXN-2 issued together with this Circular.

If the decision to cancel the cancellation of late payment penalties and interest is signed and issued by the Director General of the State Tax Administration or the Director General of the State Customs Administration, the Minister of Finance, or the Prime Minister, the Tax Department or Customs Department, Post-Customs Inspection Department shall send it to the State Tax Administration or State Customs Administration to review and cancel the cancellation of late payment penalties and interest according to Form No. 01/QĐHXN-3 issued together with this Circular, or send it to the State Tax Administration or State Customs Administration to submit to the Minister of Finance or the Prime Minister to review and cancel the cancellation of late payment penalties and interest according to Form No. 01/QĐHXN-4 or Form No. 01/QĐHXN-5 issued together with this Circular.

2. Within five working days from the date of issuance, the tax management agency shall post the Decision to cancel tax debt write-off, Decision to cancel the cancellation of late payment penalties and interest on its electronic information website as follows:

a) In cases where the tax debt write-off is within the jurisdiction of the tax management agency where the taxpayer owes taxes, the Decision to cancel tax debt write-off shall be posted on the electronic information website of the Tax Department or Customs Department, State Customs Administration.

b) In cases where the cancellation of late payment penalties and interest is within the jurisdiction of the Chairman of the People's Committee of the province, the Decision to cancel the cancellation of late payment penalties and interest shall be posted on the electronic information website of the Tax Department or Customs Department, State Customs Administration.

c) In cases where the cancellation of late payment penalties and interest is within the jurisdiction of the Director General of the State Tax Administration or the Director General of the State Customs Administration, the Minister of Finance, or the Prime Minister, the Decision to cancel the cancellation of late payment penalties and interest shall be posted on the electronic information website of the State Tax Administration and Tax Department or State Customs Administration and Customs Department.

3. The tax management agency where the taxpayer owes taxes shall send the Decision to cancel tax debt write-off or the Decision to cancel the cancellation of late payment penalties and interest to the business registration agency or the agency authorized to issue establishment and operation permits or the agency authorized to issue practice permits in the locality and the tax management agency managing branches, units under direct control, representative offices, and business locations.

4. The debt management department or the department assigned to handle debts within the tax management agency where the taxpayer owes taxes shall enter the Decision to cancel tax debt write-off and the Decision to cancel the cancellation of late payment penalties and interest into the tax management application within five working days from the date the Decision to cancel tax debt write-off or the Decision to cancel the cancellation of late payment penalties and interest is issued.

5. The tax management agency where the taxpayer owes taxes shall be responsible for calculating late payment interest according to the Law on Tax Administration and collecting the amount of tax debt write-off or cancellation of late payment penalties and interest into the state budget.

Chapter V

INFORMATION AND REPORTING REGIME

Article 21. Reporting Responsibilities

1. The General Department of Taxation, the General Department of Customs, the Tax Departments, the Customs Departments, the Post-Clearance Audit Department, the Tax Sub-departments, and the Customs Sub-departments shall be responsible for preparing reports on the implementation of tax debt write-offs, late payment fine debt cancellations, and late payment debts according to Resolution No. 94/2019/QH14 and submitting them to their immediate superior authorities.

2. The General Department of Taxation and the General Department of Customs shall be responsible for directing and guiding subordinate units to implement information reporting systems according to the prescribed contents and the overall summary of the entire sector.

3. The General Department of Taxation and the General Department of Customs shall be responsible for developing information technology applications to support monitoring, summarizing, and reporting results of tax debt write-offs, late payment fine debt cancellations, and late payment debts throughout the sector in compliance with Resolution No. 94/2019/QH14.

Article 22. Types of Reports

1. Regular reports include monthly reports, quarterly reports for the first quarter, mid-year summaries for the first six months, mid-year summaries for the first nine months, and annual summary reports.

Content of the report: process of implementing tax debt write-offs, late payment fine debt cancellations, and late payments, results achieved during the reporting period, difficulties and obstacles encountered during implementation, recommendations and other specific contents as required.

2. Summary report on the three-year implementation of tax debt write-offs, late payment fine debt cancellations, and late payments according to Resolution No. 94/2019/QH14.

Article 23. Procedure, Form, and Time for Submitting Reports

1. The Tax Sub-department and the Customs Sub-department shall compile and submit reports on the results of tax debt write-offs, late payment fine debt cancellations, and late payments within their jurisdiction to the Tax Department and the Customs Department.

a) Monthly regular reports must be submitted no later than the fifth day of the month following the reporting month;

b) Quarterly reports for the first quarter must be submitted no later than April 5;

c) Mid-year summaries for the first six months must be submitted no later than July 5;

d) Mid-year summaries for the first nine months must be submitted no later than October 5;

đ) Annual summary reports must be submitted no later than January 5 of the year following the reporting year;

e) Summary reports on the three-year implementation of tax debt write-offs, late payment fine debt cancellations, and late payments must be submitted before July 10, 2023.

2. The Tax Department, the Customs Department, and the Post-Clearance Audit Department shall compile and submit reports on the results of tax debt write-offs, late payment fine debt cancellations, and late payments within their jurisdiction to the General Department of Taxation and the General Department of Customs; they shall also compile annual results of debt processing and submit them to the provincial People's Committee.

a) Monthly regular reports must be submitted no later than the tenth day of the month following the reporting month;

b) Quarterly reports for the first quarter must be submitted no later than April 10;

c) Mid-year summaries for the first six months must be submitted no later than July 10;

d) Mid-year summaries for the first nine months must be submitted no later than October 10;

đ) Annual summary reports must be submitted no later than January 10 of the year following the reporting year;

e) Summary reports on the three-year implementation of tax debt write-offs, late payment fine debt cancellations, and late payments must be submitted before July 20, 2023.

3. The General Department of Taxation and the General Department of Customs shall compile and submit reports on the results of tax debt write-offs, late payment fine debt cancellations, and late payments throughout the sector to the Ministry of Finance; they shall also compile annual results of debt processing and three-year summaries of debt handling according to Resolution No. 94/2019/QH14 and submit them to the Ministry of Finance for reporting to the Government and the National Assembly.

a) Monthly regular reports must be submitted no later than the fifteenth day of the month following the reporting month;

b) Quarterly reports for the first quarter must be submitted no later than April 20;

c) Mid-year summaries for the first six months must be submitted no later than July 20;

d) Mid-year summaries for the first nine months must be submitted no later than October 20;

đ) Annual summary reports must be submitted no later than January 20 of the year following the reporting year;

e) Summary reports on the three-year implementation of tax debt write-offs, late payment fine debt cancellations, and late payments must be submitted before July 30, 2023.

4. Provincial People's Committees shall compile annual results of tax debt write-offs, late payment fine debt cancellations, and late payments according to their authority as stipulated in Point d Clause 2 and Clause 3 Article 6 of Resolution No. 94/2019/QH14 and submit them to the People's Council at the same level when presenting the People's Council for approval of the local budget settlement, while simultaneously sending them to the Ministry of Finance for consolidation and reporting to the Government and the National Assembly.

5. Reports shall be sent in written form through postal service or electronically if conditions for electronic submission are met as prescribed.

Chapter VI

IMPLEMENTING PROVISIONS

Article 24. Effective Date

This Circular takes effect from the date Resolution No. 94/2019/QH14 comes into force and shall be implemented within a period of three years from the date it becomes effective.

Article 25. Responsibilities for Implementation

1. Heads of tax management agencies shall be responsible for organizing the implementation of establishing, reviewing, signing, and publicly announcing decisions on tax debt write-offs or decisions on late payment fine debt cancellations, late payments, decisions to revoke tax debt write-offs, and decisions to revoke late payment fine debt cancellations, late payments according to this Circular.

2. Tax management agencies at all levels shall be responsible for disseminating and guiding taxpayers to comply with the contents of this Circular.

3. Taxpayers subject to this Circular shall fully comply with the guidelines set forth in this Circular.

During the implementation process, if there are difficulties or obstacles, organizations and individuals are advised to promptly reflect these issues to the Ministry of Finance for timely resolution. organizations and individuals promptly report to the Ministry of Finance for timely resolution./.

DEPUTY MINISTER DEPUTY MINISTER Tran Xuan Ha