What are the contents of the tax enforcement decision in Vietnam?

Who has the authority to decide tax enforcement in Vietnam?

According to Article 126 of the Law on Tax Administration 2019, the authority to decide tax enforcement is defined as follows:

- Heads of tax administration authorities, Directors of Anti-Smuggling Investigation Department under the General Department of Customs, Directors of Post-Clearance Audit Department have the authority to issue decisions to implement enforcement measures on administrative decisions regarding tax management, which include:

+ Deducting money from the account of the subject being enforced to implement administrative decisions on tax management at the State Treasury, commercial banks, and other credit institutions; freezing accounts;

+ Withholding a portion of the salary or income;

+ Halting customs procedures for export and import goods;

+ Suspending the use of invoices;

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

+ Collecting money and other assets of the subject being enforced to implement administrative decisions on tax management held by other agencies, organizations, or individuals.

- The revocation of enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operational licenses, and practice licenses in cases of revocation of these certificates and licenses.

What Are the Main Contents of the tax enforcement decision? (Image from Internet)

What are the contents of the tax enforcement decision in Vietnam?

Pursuant to Article 127 of the Law on Tax Administration 2019, the contents are as follows:

tax enforcement decision

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

a) Date of issuance;

b) Grounds for the decision;

c) Person issuing the decision;

d) Name, address, and tax identification number of the taxpayer subject to the enforcement;

dd) Reason for the enforcement;

e) Measures of enforcement;

g) Time and place of implementation;

h) Leading authority and coordinating authorities for the implementation of the enforcement decision.

2. The enforcement decision must be sent to the enforced subject, the direct superior tax administration authority, and relevant organizations and individuals; if it meets the conditions for electronic transactions in the field of tax administration, the enforcement decision is sent electronically and updated on the tax administration authority's electronic portal; if the enforcement is by the method prescribed in point đ clause 1 Article 125 of this Law, it must be sent to the Chairman of the commune-level People's Committee where the enforcement is to be carried out before implementation.

3. The enforcement decision takes effect within 1 year from the date of issuance; if the enforcement is by deducting money from the account or freezing the account of the enforced subject, it takes effect within 30 days from the date of issuance.

Therefore, the tax enforcement decision includes the following main contents:

- Date of issuance;

- Grounds for the decision;

- Person issuing the decision;

- Name, address, and tax identification number of the taxpayer subject to the enforcement;

- Reason for the enforcement;

- Measures of enforcement;

- Time and place of implementation;

- Leading authority and coordinating authorities for the implementation of the enforcement decision.

What are tax enforcement measures in Vietnam?

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

- Tax enforcement measures include:

+ Deducting money from the account of the subject being enforced to implement administrative decisions on tax management at the State Treasury, commercial banks, and other credit institutions; freezing accounts;

+ Withholding a portion of the salary or income;

+ Halting customs procedures for export and import goods;

+ Suspending the use of invoices;

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

+ Collecting money and other assets of the subject being enforced to implement administrative decisions on tax management held by other agencies, organizations, or individuals;

+ Revoking enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operational licenses, and practice licenses.

- Tax enforcement measures prescribed in clause 1 Article 125 of the Law on Tax Administration 2019 cease to be effective when the tax debt has been fully paid to the state budget.

- The application of enforcement measures of administrative decisions on tax management is carried out as follows:

+ For the enforcement measures prescribed in points a, b, and c clause 1 Article 125 of the Law on Tax Administration 2019, depending on the actual situation, the tax administration authority applies the appropriate enforcement measure;

+ For the enforcement measures prescribed in points d, đ, e, and g clause 1 Article 125 of the Law on Tax Administration 2019, if the previous enforcement measures cannot be applied, the tax administration authority moves to the subsequent enforcement measures;

+ If the enforcement decision for certain measures is still valid but ineffective, and the tax administration authority has sufficient information and conditions, it implements the previous or subsequent enforcement measures according to clause 1 Article 125 of the Law on Tax Administration 2019.