Pursuant to Articles 85 and 86 of the Law on Tax Administration 2019, cases of tax debt, late payment, and fines being cleared include:
Cases of tax debt cancellation
Individuals who have died or lost civil capacity
In case an individual is declared dead or has lost civil capacity by the Court, has no assets or inherited assets to pay taxes, late payment fees and fines.
Tax debt over 10 years is not recoverable
Tax debts, late payment fees, and fines that have been over 10 years old, and tax authorities have applied enforcement measures but have not been able to recover them.
Damage caused by natural disasters and major epidemics
Taxpayers suffer serious damage and cannot restore production and business, despite being granted an extension on tax payment and exemption from late payment fees.
Personal income tax debt cancellation file
The tax authority prepares and sends the dossier to the competent authority. The dossier includes:
Document requesting to cancel tax debt, late payment, fines.
Relevant documents proving the reason for debt cancellation.
Tax debt cancellation is a legitimate right, but must fully meet the conditions prescribed by law.
Instructions for looking up personal income tax debt
To check your personal income tax debt status, you can do it in two ways:
Method 1: Look up on the General Department of Taxation's electronic information portal
Step 1: Go to the website https://thuedientu.gdt.gov.vn/, select "Individual" and log in with your registered account. If you do not have an account, you can register with your tax code and citizen identification number.
Step 2: After logging in, select the "Search" function and continue to select "Search for tax obligations".
Step 3: The system will display information about payable, paid, remaining payable, overpaid, exempted, forgiven, refunded, refunded and remaining refunded amounts.
Method 2: Look up via eTax Mobile application
Step 1: Download the eTax Mobile application from CH Play (Android) or App Store (iOS) to your mobile phone.
Step 2: Log in to the application with your registered tax code and password. If you do not have an account, you can register directly on the application.
Step 3: At the main interface, select "Search for tax obligations" and continue to select "All tax obligations".
Step 4: The system will display detailed information about payable, paid, remaining payable, overpaid, exempted, forgiven, refunded, refunded and remaining refunded amounts.
Note: Looking up tax debt helps you understand your tax obligations, thereby fulfilling them fully and on time, avoiding unnecessary fines.
See more articles on personal income tax HERE.
