Criteria for classifying the tax liabilities for the exported and imported goods

Accordingly, Article 4 of this Decision prescribes the criteria for classifying the tax liabilities as follows:

- Collectible debts: Include all the arising debts under the criteria as follows:

• Overdue tax liability of less than 90 days.
• Overdue tax liability of more than 90 days.
• Owned administrative fines Payable debt is over 10 days from the date of receiving the sanctioning decision for fine or over the implementation time in the sanctioning decision.
• Owned fines for late tax payments.
• Owned fines for administrative violations.
• Owned custom fees; fees for goods in transit, transit transports.

- Bad debts include:

• Debts of the taxpayers who are recognized by the law for being missed, die or losing civil act capacities and have not yet had proposals for debt-ridden or dossier for writing off debt.
• Debts of the taxpayers who are in the process of dissolution.
• Debts of the taxpayers who are in the process of making bankruptcy procedures.
• Debts of the taxpayers who are in the time of investigation and criminal prosecution.
• Debts of the importers of 2-wheel motorcycle components in accordance with the localization rate in 2001, and 2002.
• Debts of the taxpayers who have not yet operated in the registered address...

- Tax arrears that are frozen:

• Tax arrears are frozen in accordance with Article 83, Law on Tax administration.
• Tax arrears are frozen in accordance with Resolution No. 94/2019/QH14 for taxpayers who are no longer able to pay into the state budget.

- Pending debts:

• Pending debts for tax-free and tax reduction.
• Appealed tax liabilities