Does the tax administration authority have the right to sell distrained assets to ensure tax payment?
Does the tax authority have the right to sell attached assets to ensure tax payment?
Hello,
I would like to inquire, according to the newly issued regulations on tax management activities, does the tax authority have the right to sell attached assets to ensure tax payment?
Answer:
Based on Clause 4, Article 133 of the Tax Management Law 2019, it is stipulated:
Within 30 days from the date of asset attachment, if the entity subjected to coercive enforcement of administrative decisions on tax management does not fully pay the owed tax, the tax authority has the right to auction the attached assets to collect the owed tax.
Thus, according to the above regulation, the tax authority is authorized to sell attached assets to collect owed tax if the entity subjected to coercion still does not fulfill their tax obligations within 30 days from the date of attachment.
This is the content of the consultation.
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How to handle when the guarantor does not fulfill the guarantee obligation for the taxpayer?
Hello,
I would like to inquire, according to the newly issued regulations on tax management activities, how is the situation handled if the guarantor does not fulfill the guarantee obligation for the taxpayer?
Answer:
Based on Clause 2, Article 144 of the Tax Management Law 2019, it is stipulated:
If the guarantor does not fulfill the guarantee obligation for the taxpayer in case the taxpayer does not pay the tax, the guarantor must fulfill the taxpayer's obligations within the scope of the guarantee.
Therefore, if the guarantor does not fulfill the guarantee obligation, they must fulfill the obligations on behalf of the taxpayer.
This is the content of the consultation.
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What services do tax agents provide for taxpayers?
Hello,
I would like to inquire, according to the newly issued regulations on tax management activities, is tax advisory service one of the services that tax agents provide for taxpayers? Please clarify.
Answer:
Based on Clause 1, Article 104 of the Tax Management Law 2019, it is stipulated that the services provided by tax agents to taxpayers under the contract include:
- Procedures for taxpayer registration, tax declaration, tax payment, tax settlement, preparation of dossiers for tax exemption, tax reduction, tax refund, and other tax procedures on behalf of the taxpayer.- Tax advisory services.- Accounting services for micro-enterprises as stipulated in Article 150 of this Law. Micro-enterprises are determined according to the provisions of the law on supporting small and medium-sized enterprises.
Thus, according to the above regulation, tax advisory service is one of the services that tax agents are allowed to provide to taxpayers under the contract.
This is the content of the consultation.
Sincerely!
