CIRCULAR 79/2017/TT-BTC DATED 01 AUGUST 2017 OF MOF GUIDING ON REVISION, ADDITION TO CIRCULAR 156/2013/TT-BTC
On 01 Aug 2017, MOF issued together with Circular 79/2017/TT-BTC revising, adding the regulations of b1 point b clause 4 article 48 Circular 156/2013/TT-BTC dated 06 Nov 2013 of MOF guiding to implement some articles of Law on tax administration. Accordingly, tax debt clearance file for enterprises declare to go bankruptcy to conduct payments as regulations of Law on bankruptcy without money, assets to pay tax including:
- Document of proposing the tax debt clearance from tax authority (as form 01/XOANO issued together with 156/2013/TT-BTC );
- Decision of declaring bankruptcy from court;
- Document of classifying assets from accept practitioner to display the recovery or irrecovery debt;
- Decision for suspension of execution to declare bankruptcy from civil law enforcement agency.
The documents are original copy or the duplicate copy from original copy.
Circular 79/2017/TT-BTC takes effects from 15 Sep 2017.
