Taxpayers Subject to Enforcement of Administrative Decisions on Tax Management in Which Cases?
Cases of Forced Execution of Administrative Decisions on Tax Management
According to the provisions of Article 9 of the Procedure issued with Decision 2317/QD-TCHQ in 2022, cases subject to forced execution of administrative decisions on tax management according to provisions in Clauses 1, 2, 3, 4, and 7, Article 124 of the Tax Management Law include:
+ Taxpayers with tax debts overdue for more than 90 days from the statutory due date.
+ Taxpayers with tax debts upon expiration of the extended payment period.
+ Taxpayers with tax debts engaging in the dispersal of assets or absconding.
+ Taxpayers failing to comply with administrative penalty decisions on tax management within the specified period unless they are deferred or temporarily suspended from executing the penalty decision.
+ Individuals representing the legal person of the taxpayer must fulfill tax obligations of the enterprise subject to forced execution of the administrative decision on tax management before departure and may be temporarily suspended from departure according to regulations on immigration.
- Additionally, the customs authorities do not implement forced execution measures of administrative decisions on tax management for taxpayers according to Clauses 5, 6, Article 124 of the Tax Management Law, including:
+ Not implementing tax enforcement measures for taxpayers whose tax debts are acknowledged by the tax administration within the debt consolidation period; no late payment interest is calculated according to the provisions of the Tax Management Law; taxpayers are allowed to pay tax debts gradually within a period not exceeding 12 months from the start date of the tax enforcement period.
+ Not implementing enforcement measures for taxpayers owing customs fees and transit goods fees.
Situations in which taxpayers are forcibly executed for administrative decisions on tax management (Image from Internet)
What Are the Measures of Forced Execution of Administrative Decisions on Tax Management?
According to the provisions of Article 10 of the Procedure issued with Decision 2317/QD-TCHQ in 2022, enforcement measures specified in Clause 1, Article 125 of the Tax Management Law include:
+ Deductions from the coerced person’s account at the State Treasury, commercial banks, other credit institutions; account freezing.
+ Garnishing a portion of wages or income.
+ Halting customs procedures for imported and exported goods.
+ Suspending the use of invoices.
+ Seizure of assets, auction of seized assets according to legal regulations.
+ Collecting money and other assets held by other entities on behalf of the coerced person regarding administrative decisions on tax management.
+ Revoking the business registration certificate, business operating certificate, cooperative registration certificate, investment registration certificate, establishment and operational license, and practitioner’s license.
- The application of enforcement measures for administrative decisions on tax management is carried out according to Clause 3, Article 125 of the Tax Management Law, specifically:
+ For enforcement measures regulated at points a, b, and c of Clause 1 of this Article, based on the actual situation, the customs authority applies the appropriate enforcement measure.
+ For enforcement measures regulated at points d, dd, e, and g of Clause 1 of this Article, if the prior enforcement measure cannot be applied, the customs authority will switch to the subsequent one.
+ If the enforcement decision on some measures remains effective but ineffective, and the customs authority has sufficient information and conditions, they may apply the prior or subsequent enforcement measure specified in Clause 1 of this Article.
- Stopping customs procedures for specific cases according to Clause 2, Article 131 of the Tax Management Law, specifically:
+ Exported goods subject to tax exemption, non-taxable, or with a zero export tax rate.
+ Exported and imported goods directly serving national defense, security, disaster prevention, disease control, emergency aid; humanitarian aid, and non-refundable aid.
How Is Information Collection for Preparing Forced Execution of Administrative Decisions on Tax Management Regulated?
According to the provisions of Article 8 of the Procedure issued with Decision 2317/QD-TCHQ in 2022, this content is regulated as follows:
- Collect information from sources regarding taxpayers such as: from banks and credit institutions; information from tax authorities; information on the websites of the Department of Planning and Investment, Management Boards of Industrial Zones, Export Processing Zones; information from local state management agencies, information provided by taxpayers, etc.
- Exploit information about taxpayers with tax debts.
The information about taxpayers is collected and updated promptly, ensuring accuracy, truthfulness, and objectivity from relevant organizations and individuals responsible for providing taxpayer information according to Articles 97 and 98 of the Tax Management Law, Articles 26, 27, 28 of Decree No. 126/2020/ND-CP, and other related legal regulations.
- Verify information about taxpayers
Tax management officers assigned to debt management tasks must report to Team Leaders, Branch Leaders, or report to Department Leaders, Customs Department Leaders, and KTSTQ Department Leaders for information verification to serve enforcement measures (bank accounts, personal salaries/income, assets, etc.).
+ Assign officers to verify directly.
+ Send official requests for information provision.
+ Cross-check information on the websites of competent authorities, levels of information, data reliability, and legal basis of the information.
- Based on the information exploitation and verification of taxpayers, tax management officers assigned to debt management tasks must update taxpayer information into the KTTTT system to ensure taxpayer monitoring.
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