This Circular amends and supplements Item b1 Point b Clause 4 Article 48 of Circular No. 156/2013/TT-BTC of the Ministry of Finance regarding the documents proving the inability to recover tax debts from enterprises declared bankrupt. This document applies to tax management agencies and enterprises.
Scope of application
Tax management agencies; Enterprises
Key points
- Enterprise declared bankrupt → must submit the court's decision declaring bankruptcy (Article 1)
- Enterprise declared bankrupt → must submit the asset distribution document of the enforcement officer showing the amount of recoverable tax debt or unrecoverable tax debt (Article 1)
- Enterprise declared bankrupt → must submit the decision suspending the execution of the bankruptcy declaration decision of the civil enforcement agency (if any) (Article 1)
- The above documents may be original or certified true copies (Article 1)
- This Circular takes effect from September 15, 2017 (Article 2)
🌐 Social impact of this document
- Facilitates the tax authority in verifying and managing tax debts of enterprises declared bankrupt
- Increases the administrative burden for enterprises that must submit additional documents to prove the inability to recover tax debts
❓ Frequently asked questions
What types of documents must enterprises declared bankrupt submit?
Must submit the court's decision declaring bankruptcy, the asset distribution document of the enforcement officer, and the decision suspending the execution of the bankruptcy declaration decision (if any).
Do these documents need to be originals or certified true copies?
These documents can be submitted as originals or certified true copies.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 79/2017/TT-BTC |
Hanoi, on 01 the 8 2017 |
CIRCULAR
AMENDMENTS AND ADDITIONS TO SUBPARAGRAPH B1 OF POINT B, CLAUSE 4, ARTICLE 48 OF CIRCULAR NO. 156/2013/TT-BTC DATED NOVEMBER 6, 2013 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON TAX ADMINISTRATION
Pursuant to the Law on Tax Administration No.No. 78/2006/QH 11 and the Law No.No. 21/2012/QH 13 amending and supplementing certain articles of the Law on Tax Administration;1Pursuant to the Government's Decree No.đổ83/2013/NĐ-CP dated July 22, 2013 detailing the implementation of certain provisions of the Law on Tax Administration and the Law amending and supplementing certain articles of the Law on Tax Administration;
Amending and supplementing Subparagraph b1 of Point b, Clause 4, Article 48 of Circular No.At the request of the Inspectorate of the3/2013/TT-BTC dated November 6, 2013 issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration as follows:
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;
Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：
The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco productsđổSubparagraph b1 of Point b, Clause 4, Article 48 of Circular No.1 156/2013/TT-BTC dated November 6, 2013 issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration as follows: 156/201"b.and project management units managing one construction project in accordance with current laws on project management for construction investment (excluding project management units that are member organizations of enterprises);For cases where a business is declared bankrupt according to the provisions at point a, Clause 1 of this Article:
Article 1. Amend and supplement
- The court's decision declaring the business bankrupt;- Documentation from the trustee showing the amount of tax debt recovered or unrecovered;
- Decision on enforcement of the court's bankruptcy declaration by the civil enforcement agency.1These documents must be original or certified true copies."
This Circular takes effect from September 15, 2017.
In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution.
The Director of the Department of Tax Policy;ìThe Deputy Secretary-General;
The Supreme People's Court;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."- State Audit Office;
Article 2. Effective Date
- People's Councils, People's Committees, Departments of Finance, Tax Departments, State Treasury Offices of provinces and cities;
- Press;ứresolution./.
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DEPUTY MINISTER |
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