How to calculate the time for executing tax enforcement procedures in Vietnam?

Vietnam: How many tax enforcement measures are there?

Based on the provisions of Clause 1, Article 3 of Circular 215/2013/TT-BTC, as amended by Clause 2, Article 2 of Circular 87/2018/TT-BTC, there are 06 tax enforcement measures (hereinafter referred to as tax enforcement measures) as follows:

[1] Deduction of money from the account of the coerced subject at the State Treasury, credit institutions; request to block the account.

[2] Deduction of a part of salary or income.

[3] Notification of invoices no longer being valid for use.

[4] Seizure of assets, auctioning of seized assets as prescribed by law to collect owed tax, fines, late payment of tax, and fines into the state budget.

[5] Collection of money and other assets of the coerced subject held by other organizations or individuals.

[6] Revocation of business registration certificate, enterprise registration certificate, establishment and operation license, and practice license.

Who has the authority to issue tax enforcement decisions in Vietnam?

Based on the provisions of Article 4 of Circular 215/2013/TT-BTC, the following individuals have the authority to issue enforcement decisions according to the enforcement measures specified in Clause 1, Article 3 of Circular 215/2013/TT-BTC, as amended by Clause 2, Article 2 of Circular 87/2018/TT-BTC, and are responsible for organizing the enforcement of decisions issued by themselves or their subordinates:

[1] The General Director of the General Department of Taxation, Director of the Tax Department, Director of the Tax Sub-department have the authority to issue enforcement decisions, applying the enforcement measures stipulated in Points a, b, c, d, and dd, Clause 1, Article 3 of Circular 215/2013/TT-BTC, as amended by Clause 2, Article 2 of Circular 87/2018/TT-BTC.

[2] The Chairman of the district-level, provincial-level People's Committee has the authority to issue enforcement decisions to enforce the decision on administrative tax penalties within their respective jurisdictions.

[3] In cases where the violator is subject to the enforcement measure specified in Point e, Clause 1, Article 3 of Circular 215/2013/TT-BTC, the tax authority shall prepare the dossier, documents, and written request to transfer to the competent authority for issuing business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice licenses for revocation.

Additionally, the authority for tax enforcement is also delineated as follows:

[1] The General Director of the General Department of Taxation, Director of the Tax Department has the authority to issue enforcement decisions regarding administrative tax decisions issued by themselves or by subordinates who lack the authority for enforcement or subordinates who have the authority but lack the necessary resources to implement the enforcement decision and have requested the higher level to issue the enforcement decision.

[2] The General Director of the General Department of Taxation issues enforcement decisions regarding coerced subjects with multiple offices located in various localities managed by many Tax Departments.

[3] The Director of the Tax Department issues enforcement decisions when the coerced subject has multiple offices located in various areas managed by several Tax Sub-departments within the same locality (same province, centrally-run city).

* Note:

- Individuals authorized to issue enforcement decisions as stipulated above can delegate this authority to deputies to consider issuing enforcement decisions.

- Delegation of authority is only performed when the head is absent and must be presented in writing, specifying the scope, content, and duration of the delegation. The delegated deputy is responsible for their decisions before the head and the law. The delegated individual cannot further delegate this authority to any other individual.

How to calculate the days for executing tax enforcement procedures in Vietnam? (Image from the Internet)

How to calculate the time for executing tax enforcement procedures in Vietnam?

Based on the provisions of Clause 2, Article 5 of Circular 215/2013/TT-BTC on calculating the days for executing tax enforcement procedures as follows:

[1] In cases where the deadline is calculated by "days," it is counted continuously according to the Gregorian calendar, including holidays.

[2] In cases where the deadline is calculated by "working days," it is counted according to the working days of state administrative agencies as prescribed by law, excluding Saturdays, Sundays, public holidays, and Tet holidays (collectively called rest days).

[3] In cases where the deadline is calculated from a specific date, the starting day of the deadline is the day following that specific date.

[4] In cases where the last day of the deadline for executing the enforcement procedure coincides with a rest day as prescribed by law, the last day of the deadline is considered the next working day after that rest day.