What are remedial measures for tax administrative offences in Vietnam according to regulations?

What are remedial measures for tax administrative offences in Vietnam according to regulations?

Based on Article 138 of the 2019 Law on Tax Administration, the regulations regarding forms of penalties, fines, and remedial measures are as follows:

Forms of Penalties, Fines, and Remedial Measures

1. The forms of tax administrative offences include:

a) Warning;

b) Fine.

2. The fines for tax administrative offences are stipulated as follows:

a) The maximum fine for acts prescribed in Article 141 of this Law is carried out according to the regulations on the handling of administrative violations;

b) A fine of 10% calculated on the amount of tax underreported or falsely exempted, reduced, refunded, or non-collected for the acts prescribed in point a, clause 2, Article 142 of this Law;

c) A fine of 20% calculated on the amount of tax underreported or falsely exempted, reduced, refunded, or non-collected for acts prescribed in clause 1 and points b, c, clause 2, Article 142 of this Law;

d) Fines ranging from 1 to 3 times the amount of evaded tax for acts prescribed in Article 143 of this Law.

3. The remedial measures in tax administrative offences include:

a) Forced payment of evaded or underpaid taxes;

b) Forced payment of incorrectly exempted, reduced, refunded, or non-collected taxes.

4. The Government of Vietnam provides detailed regulations on this Article.

Thus, the remedial measures in tax administrative offences include:

- Forced payment of evaded or underpaid taxes;

- Forced payment of incorrectly exempted, reduced, refunded, or non-collected taxes.

What are remedial measures for tax administrative offences in Vietnam according to regulations? (Image from the Internet)

What are cases of tax enforcement in Vietnam?

According to Article 124 of the 2019 Law on Tax Administration, the circumstances under which the tax enforcement can be compelled include:

(1) The taxpayer has tax debt over 90 days from the due date for payment as stipulated.

(2) The taxpayer has tax debt after the extension for tax payment has ended.

(3) The taxpayer with tax debt is spreading assets or absconding.

(4) The taxpayer does not comply with the administrative penalty decision concerning tax management by the deadline stated in the decision, except for cases of deferred or suspended decision execution.

(5) No enforcement measures are taken against taxpayers whose tax debts have been classified by the tax administration agency during the debt classification period; late payment interest is not calculated according to the 2019 Law on Tax Administration; phased tax debt payment is allowed but not exceeding 12 months from the start of the tax enforcement period.

The phased tax debt payment is subject to the direct tax administration officer's consideration, based on the taxpayer's proposal and must have the guarantee of a credit institution. The Minister of Finance stipulates the number of phased payments and the dossier, procedures for phased tax debt payment.

(6) No enforcement measures are taken against taxpayers with unpaid customs fees and goods, transit vehicle fees.

(7) The individual legally representing the taxpayer must fulfill the tax obligations of the enterprise being enforced for administrative decisions concerning tax management before exiting the country and may be temporarily barred from exit according to the laws on exit and entry.

What are the tax enforcement measures in Vietnam?

According to Article 125 of the 2019 Law on Tax Administration, the tax enforcement measures include seven measures as follows:

(1) Deduct money from the account of the entity subject to enforcement of the administrative decision concerning tax management at the State Treasury, commercial banks, and other credit institutions; freeze the account;

(2) Deduct a portion of wages or income;

(3) Stop customs procedures for exported and imported goods;

(4) Suspend the use of invoices;

(5) Seize property, sell seized property by auction according to the law;

(6) Collect money or other assets of the entity subject to enforcement of the administrative decision concerning tax management held by other agencies, organizations, or individuals;

(7) Revoke the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practicing certificate.