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Hồ sơ đề nghị xoá nợ gồm những giấy tờ gì?

 Hồ sơ đề nghị xoá nợ gồm:
1. Văn bản đề nghị xoá nợ tiền thuế, tiền phạt của Cục Hải quan nơi người nộp thuế còn nợ tiền thuế, tiền phạt thuộc đối tượng được xoá nợ tiền thuế, tiền phạt, trong đó nêu rõ lý do, số tiền thuế, số tiền phạt đề nghị xoá nợ: nộp 01 bản chính;
2. Hồ sơ hải quan của số tiền thuế, tiền phạt đề nghị xoá nợ: nộp 01 bản sao;
3. Quyết định của cơ quan nhà nước có thẩm quyền, tờ khai quyết toán thuế đối với trường hợp doanh nghiệp bị tuyên bố phá sản đã thực hiện các khoản thanh toán theo quy định của pháp luật phá sản mà không còn tài sản để nộp tiền thuế, tiền phạt: nộp 01 bản chính;
4. Quyết định hoặc bản án của tòa án tuyên cá nhân được coi là đã chết, mất tích, mất năng lực hành vi dân sự mà không có tài sản để nộp tiền thuế, tiền phạt còn nợ: nộp 01 bản chính;
5. Các tài liệu liên quan đến việc đề nghị xoá nợ tiền thuế, tiền phạt: nộp 01 bản sao.