Fulfilling tax obligations is the responsibility of citizens, even in some cases such as exiting the country, the taxpayer’s death, loss of civil act capacity, or business reorganization,… Let’s work with a lawyer X explores this issue through the following scenario: “Hello Lawyer! I would like to ask how is the responsibility to fulfill the tax payment obligation regulated by law in some special cases? For example, if a taxpayer dies, will the tax payable eliminate? Looking forward to your reply!”
Legal grounds
Law on Tax Administration 2019
Regulations on fulfillment of tax payment obligations in case of exit
– Cases of suspension of exit include:
+ Individuals or individuals who are legal representatives of taxpayers being enterprises in the case of forcing to execute administrative decisions on tax administration have not yet fulfilled their tax payment obligations.
+ Vietnamese people leaving to settle abroad have not yet fulfilled their tax payment obligations.
+ Vietnamese people residing abroad have not yet fulfilled their tax payment obligations before leaving the country.
+ Foreigners who have not yet fulfilled their tax payment obligations before exiting Vietnam.
– Competence to decide on exit suspension, an extension of exit suspension, cancellation of exit suspension
– Heads of tax administration agencies that directly manage taxpayers are competent, based on the actual situation and tax administration in their respective localities, to decide on the selection of cases of temporary suspension of exit for the following cases: accordance with the provisions of Clause 1, Article 21 of Decree 126/2020/ND-CP.
– Persons competent to decide to suspend exit are competent to decide to extend the suspension and cancel the suspension.
– Persons competent to decide to suspend exit are responsible for canceling exit suspension no later than 24 working hours after the taxpayer fulfills the tax payment obligation.
– Order and procedures for suspending exit, extending exit suspension, canceling exit suspension
– After reviewing, comparing, and accurately determining the tax payment obligations of the taxpayer, the tax administration agency directly managing the taxpayer shall make a list of individuals and individuals who are the legal representatives of the taxpayer. enterprises subject to the temporary suspension of exit and make a document according to Form No. 01/XC in Appendix III issued with this Decree and send it to the immigration management agency and at the same time send it to the taxpayer for completion. duty to pay tax before leaving the country.
– Right on the day of receiving the document on exit suspension from the tax authority, the immigration authority shall have to implement the exit suspension according to regulations and post it on its website. immigration administration.
– In case the taxpayer has fulfilled the tax payment obligation, within 24 working hours, the tax administration agency shall issue a document to cancel the suspension of exit from Vietnam using Form No. 02/XC in Appendix III issued together with Decree No. This decision sent to the immigration management agency to cancel the suspension of exit according to regulations.
If the taxpayer has not fulfilled the tax payment obligation before the expiration of the 30-days of suspension of exit, the tax authority shall send a written extension of the exit suspension using Form No. 02/XC in Appendix III to this Circular. according to this Decree to the immigration management agency, and at the same time send the taxpayer to know.
– The document of exit suspension, an extension of exit suspension, or cancellation of exit suspension shall send by post or by electronic method if eligible to conduct electronic transactions and posted on the information page. electronic information of tax authorities. In case the document that sent to the taxpayer by post returned and the document has posted on the website of the tax authority, it considered that the document has sent.
What is the responsibility to fulfill the tax payment obligation?
Regulations on fulfillment of tax obligations in case of dissolution, bankruptcy, or termination of operation
– The fulfillment of tax payment obligation in case the enterprise dissolved shall comply with the law on enterprises, the law on credit institutions; the law on insurance business, and other provisions of law.
– The fulfillment of the tax payment obligation in the event of bankruptcy of the enterprise shall carry out according to the order and procedures specified in the Law on Bankruptcy.
– If an enterprise terminates its operation or gives up its business registration address and has not yet fulfilled its tax payment obligations, the remaining tax arrears shall be due to the owner of the private enterprise or the owner of a one-member limited liability company. , capital-contributing shareholders, capital-contributing members, and general partners are responsible for paying according to regulations applicable to each type of enterprise specified in the Law on Enterprises.
– Business households and individuals that terminate their business activities and have not yet fulfilled their tax payment obligations shall pay the remaining tax arrears by the head of the household or individual.
– Taxpayers whose branches or dependent units terminate operation but still owe taxes and other state budget revenues are responsible for inheriting the debts of branches and dependent units.
Regulations on fulfillment of tax payment obligations in case of business reorganization
– The divided enterprise is responsible for fulfilling the tax payment obligation before the division of the enterprise; if the tax payment obligation has not yet fulfilled; the newly established enterprises from the divided enterprise shall have to fulfill the tax payment obligation.
– Enterprises that are separated, consolidated, or merged are responsible for fulfilling their tax payment obligations before the separation, consolidation, or merger; in case the tax payment obligation has not been fulfilled, the separated and separated enterprises, the consolidating enterprises, and the merging enterprises shall have to fulfill the tax payment obligations.
– Enterprises that are converted into the type of enterprise shall have to fulfill the tax payment obligation before converting; in case the tax payment obligation has not been fulfilled, the converting enterprise is responsible for fulfilling the tax payment obligation.
– The reorganization of the enterprise does not change the tax payment deadline of the reorganized enterprise. In case the reorganized enterprise or newly established enterprises fail to fully pay tax by the prescribed tax payment time limit, they shall be sanctioned according to the provisions of law.
Regulations on fulfilling the tax payment obligation in case the taxpayer is a dead person, a person declared dead, missing, or incapacitated by the Court
– The fulfillment of the tax obligation of the deceased or declared dead by the court shall be performed by the heir in the estate of the deceased, or the person declared dead by the Court, or the portion of the heir’s property to be divided at the time of receiving the inheritance. In case there is no heir or all heirs refuse to receive the inheritance, the fulfillment of the tax obligation of the deceased or the person declared dead by the Court shall comply with the provisions of law. civil law.
– The fulfillment of the tax payment obligation of a person who is declared missing or incapacitated by the Court by the property manager of the missing person or the person who has lost his/her civil act capacity.
– In case the Court issues a decision to cancel the decision declaring a person dead, missing, or incapacitated for civil acts, the tax arrears, late payment interest, and fines shall be cleared as prescribed in Article 85. of the Tax Administration Law is reinstated, but no late payment interest will be charged for the time of being declared dead, missing or incapacitated.
Related article:
- REGULATIONS ON PENALTIES FOR LATE PAYMENT OF TAX ACCORDING TO VIETNAMESE LAW
- WHO TAKES RESPONSIBILITY WHEN THE COMPANY EVADES TAX IN VIETNAM?
Frequently asked questions
If an enterprise terminates its operation or gives up its business registration address and has not yet fulfilled its tax payment obligation, the remaining tax arrears shall be due to the owner of the private enterprise; besides, the owner of a one-member limited liability company, Capital-contributing shareholders, capital-contributing members and general partners are responsible for paying according to regulations applicable to each type of enterprise specified in the Law on Enterprises.
If a business household or individual terminates business operations and has not yet fulfilled its tax payment obligation, the remaining tax arrears shall be paid by the head of the household or individual.
The fulfillment of the tax obligation of the deceased, the person declared dead by the Court, shall be performed by the heir in the estate of the deceased, or the person declared dead by the Court, or the heir’s property is divided at the time of inheritance. In case there is no heir or all heirs refuse to receive the inheritance, the fulfillment of the tax obligation of the deceased or the person declared dead by the Court shall comply with the provisions of law.
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