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한국어During the operation of the enterprise, sometimes there will be cases where enterprises have to carry out procedures for applying for confirmation of tax non-debt, confirmation of tax paid to the state budget to serve the application for licenses or prove financial ability to borrow capital, … Through today’s article, Bi Law will introduce to readers the order and procedures for confirming the fulfillment of tax obligations with the state budget.
1. Tax liability certification agency:
Based on Circular No. 80/2021/TT-BTC, there are currently 03 places where it is possible to apply for a certificate of no tax debt:
- Tax authorities manage directly.
- Tax authorities manage state budget revenues.
- The tax authority managing the area receiving the allocation as prescribed at Point b, Clause 6, Article 3 of Circular No. 80/2021/TT-BTC.
Accordingly, business organizations, households and individuals shall submit tax registration dossiers at the tax office where such organizations, business households or individuals are located. Organizations and individuals are responsible for deduction; and pay tax instead of submitting tax registration dossiers at the tax office directly managing that organization or individual. Non-business households and individuals shall submit tax registration dossiers at tax offices where taxable income arises, places where permanent residence is registered or temporary residence registration places or where obligations to the state budget arise.
2. Procedures for applying for confirmation of tax obligation:
Step 1: The enterprise sends the dossier to the competent tax authority.
The composition of the dossier includes:
- A written request for confirmation of the fulfillment of tax obligations with the state budget (Form No. 01/DNXN issued together with Circular 80/2021/TT-BTC).
- Written authorization to the applicant.
When submitting, the receiving officer may request to present the applicant’s CCCD and a copy or original of the Business Registration Certificate.
Enterprises can pay directly at the tax office, send via the postal system or do it on the tax registration website online.
Step 2: The tax officer verifies and notifies the amount of tax payable (in case the enterprise owes tax).
Based on tax administration data on the tax administration application system, the tax authority managing the state budget revenue shall review tax liability data with the state budget of the tax authority, including:
– The amount of tax, late payment, penalty paid, still payable, owed or overpaid by the taxpayer;
– Administrative tax violations of taxpayers (if any).
In case the taxpayer’s requested information matches the information on the tax administration application system, the tax authority shall send a Notice confirming the fulfillment of tax obligations with the state budget form No. 01/TB-XNNV issued together with Appendix I of this Circular to taxpayers as prescribed.
In case the taxpayer’s requested information and information on the tax management application system are incomplete or discrepancies, the tax authority shall send a Notice of request for additional information according to form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP to taxpayers for explanation, additional information as prescribed.
Step 3: Get a confirmation or no confirmation message.
Within 10 working days from the date of receipt of the written request for confirmation of the taxpayer’s tax obligation performance, the tax authority shall issue a Notice confirming the implementation of tax obligations according to form No. 01/TB-XNNV issued together with Appendix I of Circular 80/2021/TT-BTC to confirm or not confirm to taxpayers or Pine report requesting additional information according to form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP for taxpayers to explain and supplement information.
The time for supplementing taxpayers’ information is not included in the time for settling a written request confirming the fulfillment of tax obligations with the state budget.
After receiving additional information from taxpayers, in case of sufficient information, tax authorities shall send a Notice confirming the fulfillment of tax obligations with the state budget according to form No. 01/TB-XNNV issued together with Appendix I of Circular No. 80/2021/TT-BTC to taxpayers as prescribed. In case the tax authority determines that the taxpayer is not the subject, in case of confirming the fulfillment of tax obligations with the state budget, the tax authority shall issue a Notice according to form No. 01/TB-XNNV issued together with Appendix I of Circular No. 80/2021/TT-BTC, clearly stating the reason for not confirming to the taxpayer as prescribed.
Above is the sharing of Bi Law Firm on the order and procedures for confirming the fulfillment of tax obligations with the state budget. Please contact us for detailed advice.
