The General Department of Taxation responded to the official dispatch of the Tax Department of Thanh Hoa province on handling tax debt according to the Law on Tax Administration 38/2019/QH14:
- Freeze tax debt: Pursuant to Article 83 of the Law on Tax Administration, from July 1, 2020, taxpayers in the specified cases will have their debt frozen. Thanh Hoa Tax Department will review and process debt freezing documents according to regulations.
- Termination of debt freezing effect: If the taxpayer has frozen the debt and then fully paid the tax, the Tax Department will terminate the decision to freeze the debt according to Form No. 02/KN of Decree 126/2020/ND-CP.
Click here to view official dispatch details 5142/TCT-QLN 2024 handling tax debt
