Specifically, the Ministry of Finance also requests the remission of tax arrears for enterprises providing goods or services which are paid with state budget or haven't paid yet. In addition, taxpayers who encounter natural disasters, fires, unexpected accidents or unforeseable circumstances before 2018 are also under consideration for tax clearance.
Another solution is to clear debts of those who have terminated their production and business activities for more than one year, and the business registration certificates have been revoked.