How long is the tax enforcement decision effective in Vietnam?

How long is the tax enforcement decision effective in Vietnam?

Based on Clause 3, Article 127 of the Law on Tax Administration 2019, it is stipulated as follows:

Tax enforcement decision

1. The tax enforcement decision includes the following main contents:

a) The date, month, year of issuance of the decision;

b) The basis for issuance of the decision;

c) The decision-maker;

d) Name, address, tax identification number of the taxpayer subject to enforcement of the administrative decision on tax management;

dd) Reason for enforcement of the administrative decision on tax management;

e) Measures for enforcement of the administrative decision on tax management;

g) Time, place of implementation;

h) The presiding agency, coordinating units for implementing the enforcement of the administrative decision on tax management.

2. The enforcement decision for the administrative decision on tax management must be sent to the enforced entity, the superior tax administration authority, and relevant organizations and individuals; in cases eligible for electronic transactions in the field of tax administration, the enforcement decision is sent electronically and updated on the electronic portal of the tax administration; in cases of enforcement using the measure prescribed at point đ, Clause 1, Article 125 of this Law, the enforcement decision must be sent to the Chairman of the People's Committee of the commune where the enforcement of the administrative decision on tax management is carried out before implementation.

3. The enforcement decision is effective for a period of 01 year from the date of issuance of the decision; in cases of enforcement by the measure of deducting money from accounts, freezing the account of the enforced entity, it is effective for a period of 30 days from the date of issuance of the decision.

Thus, the enforcement decision is effective for a period of 01 year from the date of issuance of the decision. In cases of enforcement by the measure of deducting money from accounts, freezing the account of the enforced entity, it is effective for a period of 30 days from the date of issuance of the decision.

How long is the tax enforcement decision effective in Vietnam? (Image from the Internet)

What are the tax enforcement measures in Vietnam?

Based on Clause 1, Article 125 of the Law on Tax Administration 2019, the Tax enforcement measures are stipulated as follows:

Tax enforcement measures

1. The tax enforcement measures include:

a) Deducting money from the account of the entity subject to enforcement of the administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; freezing the account;

b) Withholding a portion of the salary or income;

c) Halting customs clearance procedures for export and import goods;

d) Stopping the use of invoices;

đ) Seizing assets, auctioning seized assets according to legal regulations;

e) Collecting money and other assets of the entity subject to enforcement of the administrative decision on tax management held by other agencies, organizations, or individuals;

g) Revoking Business Registration Certificates, Enterprise Registration Certificates, Cooperative Registration Certificates, Investment Registration Certificates, Incorporation Licenses, and Practice Licenses.

2. The Tax enforcement measures specified in Clause 1 of this Article cease to be effective once the tax debt is fully paid into the state budget.

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Thus, there are 8 Tax enforcement measures:

- Deducting money from the account of the entity subject to enforcement at the State Treasury, commercial banks, or other credit institutions; freezing the account;

- Withholding a portion of the salary or income;

- Halting customs clearance procedures for export and import goods;

- Stopping the use of invoices;

- Seizing assets, auctioning seized assets according to legal regulations;

- Collecting money and other assets of the entity subject to enforcement held by other agencies, organizations, or individuals;

- Revoking Business Registration Certificates, Enterprise Registration Certificates, Cooperative Registration Certificates, Investment Registration Certificates, Incorporation Licenses, and Practice Licenses.

Which agency has the authority to decide tax enforcement in Vietnam?

According to Article 126 of the Law on Tax Administration 2019, the agency with the authority to decide tax enforcement is:

- The head of the tax administration agency, Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and Director of the Post-Clearance Inspection Department, are authorized to issue decisions on applying enforcement measures as prescribed in points a, b, c, d, đ, and e of Clause 1, Article 125.

- The revocation of Business Registration Certificates, Enterprise Registration Certificates, Cooperative Registration Certificates, Investment Registration Certificates, Incorporation Licenses, and Practice Licenses as specified in point g, Clause 1, Article 125 is carried out according to legal regulations.