THE MINISTRY OF FINANCE
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No.: 24/2012/TT-BTC
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Hanoi, February 17, 2012
 
CIRCULAR
AMENDING AND SUPPLEMENTING CIRCULAR NO. 77/2008/TT-BTC OF SEPTEMBER 15, 2008, GUIDING A NUMBER OF MEASURES TO HANDLE OUTSTANDING TAX DEBTS
 
Pursuant to November 29, 2006 Law No. 78/2006/QH10 on Tax Administration;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Government's Resolutions No. 25/NQ-CP of June 2, 2010, simplifying 258 administrative procedures under the management of ministries and sectors, and No. 68/NQ-CP of December 27, 2010, simplifying administrative procedures under the management of the Ministry of Finance;
The Ministry of Finance amends and supplements Circular No. 77/2008/TT-BTC of September 15, 2008, guiding a number of measures to handle outstanding tax debts, as follows:
 
. To amend and supplement Points 1b and 1c, Section II as follows:

 

Article 1
 
"b/A dossier of request for exemption from retrospective collection of tax and payment of fines for late tax payment to be compiled and sent by an enterprise to the customs office which carries out customs procedures comprises:

 

 
b.l/ The enterprise's written request for exemption from retrospective collection of tax and payment of fines, clearly stating the reason for exemption, and the tax amount subject to retrospective collection;
b.2/ The declaration of the imported or exported goods subject to retrospective collection of tax;
b.3/ The customs office's first-time tax notice;
b.4/ The receipt of the tax amount paid according to the customs office's first-time tax notice;
b.5/ The customs office's tax retrospective collection decision or notice;