Under Clause 1, Article 66 of the Law on Tax Administration 2019, individuals who are leaving Vietnam permanently to reside overseas, including Vietnamese citizens, must fulfill their tax obligations before their exit. Failure to do so may result in restrictions on their ability to exit in accordance with immigration laws. Given this requirement, Vietnamese citizens are entitled to make a written request for confirmation of their fulfillment of tax obligations. This confirmation ensures that all due taxes have been settled prior to departure.
What Form Is Used to Request Confirmation of Fulfillment of Tax Obligations for Vietnamese Citizens Exiting Vietnam to Reside Overseas?
The prescribed form for such a request is Form No. 01/DNXN, as specified in Appendix I of Circular 80/2021/TT-BTC. This document serves as a formal request to the tax authority, verifying that the individual has completed all their tax obligations. Individuals can download this form from official government resources to initiate the process.
What Are the Procedures for Confirmation of Fulfillment of Tax Obligations in Vietnam?
According to Clause 1, Article 70 of Circular 80/2021/TT-BTC, the procedures are as follows:
The taxpayer must submit a written request using Form No. 01/DNXN to the tax authority responsible for managing their tax records. If the request concerns taxes paid by a Vietnamese entity on behalf of a foreign contractor, the request should be sent to the supervisory tax authority of the Vietnamese entity.
Upon receipt of the request, the tax authority will review its database to verify the taxpayer’s compliance with tax obligations, which includes checking the payment of taxes, late payment interest, and fines, as well as records of any administrative tax offenses.
If the taxpayer’s records are complete and consistent with the information in the tax authority’s system, the authority will issue a notice of confirmation (Form No. 01/TB-XNNV) within 10 working days. If inconsistencies or missing information are identified, the authority will request supplementary documentation from the taxpayer using Form No. 01/TB-BSTT-NNT. The time taken by the taxpayer to provide these documents is not included in the 10-day processing period.
Once the taxpayer provides the necessary information and it is verified, the tax authority will issue a confirmation notice. If the confirmation cannot be granted, the authority will provide an explanation for the rejection.
The above information is provided by Mys Law. For any questions regarding the content of this article, please contact 0969.361.319 or email: [email protected] for further clarification. Best regards!
Compiler: Nguyen Anh Quan
