Personal income tax debt can be forgiven in certain special cases. Who is eligible for debt forgiveness and what documents do I need to prepare?
According to Article 85 of the Law on Tax Administration 2019, cases of tax debt, late payment, and fines being cleared are stipulated as follows:
- An individual who has died or been declared dead by the Court or has lost civil capacity and has no assets, including inherited assets, to pay outstanding taxes, late payment fees, or fines.
- Tax debts, late payment fees, and fines of taxpayers not falling under the above cases for which the tax authority has applied coercive measures as prescribed in Point g, Clause 1, Article 125 of the Law on Tax Administration 2019 and these tax debts, late payment fees, and fines have been over 10 years since the tax payment deadline but are not recoverable.
Taxpayers who have had their tax debts, late payment fees, and fines as prescribed in this clause erased before returning to production and business or establishing new production and business establishments must repay to the State the tax debts, late payment fees, and fines that have been erased.
- Taxes, late payment fees, and fines for cases affected by natural disasters, catastrophes, and epidemics with a wide scope that have been considered for exemption from late payment fees according to the provisions of Clause 8, Article 59 of the Law on Tax Administration 2019 and have been granted an extension of tax payment according to the provisions of Point a, Clause 1, Article 62 of the Law on Tax Administration 2019 but still suffer damage, are unable to restore production and business, and are unable to pay taxes, late payment fees, and fines.
According to Article 86 of the Law on Tax Administration 2019, the tax authority directly managing taxpayers eligible for tax debt, late payment, and fine cancellation shall prepare and send tax debt, late payment, and fine cancellation dossiers to competent agencies and individuals.
The file to clear tax debt, late payment, and fines includes:
- Document requesting the cancellation of tax debt, late payment interest, and fines from the tax authority directly managing the taxpayer eligible for cancellation of tax debt, late payment interest, and fines;
- Documents related to the request for debt cancellation of tax, late payment, and fines.
Tax debt cancellation is a legitimate right, but must fully meet the conditions prescribed by law.
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 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.