On June 3, 2024, the General Department of Taxation issued Official Dispatch No. 2340/TCT-QLN regarding the handling of tax debt by local tax authorities.
Based on reports on the implementation of measures to urge and enforce tax debt collection by the Provincial Tax Department, if the tax authority currently managing the taxpayer confirms that the taxpayer is no longer operating at the registered business address and the outstanding debts have not been confirmed as paid to the state budget, the Provincial Tax Department is requested to coordinate with relevant units to verify the taxpayer’s debts.
If, after verification, it is confirmed that the taxpayer has paid taxes to the directly managing tax authority, according to Clause 4, Article 60 of the 2019 Tax Administration Law and Point b, Clause 2, Article 26 of Circular 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance, the tax authority should offset any overpaid tax, late payment fees, and fines against any outstanding tax, late payment fees, and fines nationwide for taxpayers who are no longer operating at their registered business addresses.
Based on Point a, Clause 3, Article 23 of Decree 126/2020/NĐ-CP dated October 19, 2020, by the Government, and Article 5 of Circular No. 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance, the Provincial Tax Department should coordinate with the directly managing tax authority to process the debt rescheduling dossiers for cases that meet the conditions for debt rescheduling.
