1. Right to Request Confirmation of Fulfillment of Tax Obligations

Vietnamese citizens planning to reside overseas are obligated to fulfill their tax liabilities before leaving Vietnam. According to Clause 1, Article 66 of the 2019 Law on Tax Administration, individuals who do not meet this requirement may face restrictions on their departure under immigration laws.
As such, these individuals have the right to submit a written request for confirmation of having fulfilled their tax obligations.

2. Required Form for Requesting Confirmation

To request confirmation, taxpayers must use Form No. 01/DNXN, specified in Appendix I of Circular 80/2021/TT-BTC. This form is designated for such requests by Vietnamese citizens exiting Vietnam to reside overseas.

3. Procedures for Confirmation of Fulfillment of Tax Obligations

The procedures for requesting tax obligation confirmation are detailed in Clause 1, Article 70 of Circular 80/2021/TT-BTC and involve the following steps:

  • Submission of Request:
    Taxpayers must submit a completed Form No. 01/DNXN to the relevant tax authority. If a Vietnamese party has declared and paid taxes on behalf of a foreign contractor, the request must be sent to the supervisory tax authority of the Vietnamese party.
  • Processing of Requests:
    The tax authority will review the taxpayer’s records in the tax administration database, focusing on:
    • Paid, unpaid, or overpaid taxes;
    • Late payment interest and fines;
    • Any administrative tax offenses.
    • Issuance of Confirmation or Requests for Additional Information:
      • If records match, the tax authority will issue a notice of confirmation (Form No. 01/TB-XNNV).
      • If discrepancies exist, the taxpayer will receive a request for supplementary information (Form No. 01/TB-BSTT-NNT) per Decree 126/2020/ND-CP.
      • After receiving sufficient information, the authority will either confirm the fulfillment of tax obligations or provide a notice explaining why confirmation cannot be issued.
  • Timeline:
    Within 10 working days of receiving the taxpayer’s request, the tax authority will issue either a confirmation notice or a request for additional information. Any time spent gathering supplementary information is excluded from this timeline.

 

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