How many enforcement measures are there for executing administrative decisions on tax management in Vietnam?
How many enforcement measures are there for executing administrative decisions on tax management in Vietnam?
Based on Article 125 of the Law on Tax Administration 2019, the measures for enforcing administrative decisions on tax management are stipulated as follows:
Measures for enforcing administrative decisions on tax management
1. Measures for enforcing administrative decisions on tax management include:
a) Deductions from the account of the person subject to enforcement of an administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; account freezing;
b) Deduction of part of the salary or income;
c) Suspension of customs procedures for exported or imported goods;
d) Suspension of invoice use;
dd) Inventory and auction of attached assets in accordance with the law;
e) Collecting money and other assets of the person subject to enforcement of an administrative decision on tax management held by agencies, organizations, or individuals;
g) Revoking business registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses, and practice licenses.
- The measures for enforcing administrative decisions on tax management stipulated in Clause 1 of this Article shall cease to be effective once the tax arrears are fully paid into the state budget.
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According to the above regulations, there are 07 measures to enforce administrative decisions on tax management as follows:
- Deductions from the account of the person subject to enforcement of an administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; account freezing
- Deduction of part of the salary or income
- Suspension of customs procedures for exported or imported goods
- Suspension of invoice use
- Inventory and auction of attached assets in accordance with the law
- Collecting money and other assets of the person subject to enforcement of an administrative decision on tax management held by agencies, organizations, or individuals
- Revoking business registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses, and practice licenses
How many enforcement measures are there for executing administrative decisions on tax management in Vietnam? (Image from the Internet)
What are cases of application of the enforcement of administrative decisions regarding tax management in Vietnam?
Based on Article 124 of the Law on Tax Administration 2019, the cases subject to enforcement of administrative decisions on tax management include:
- Taxpayers with tax arrears of more than 90 days from the due date of payment as stipulated.
- Taxpayers with tax arrears past the deadline for tax payment extension.
- Taxpayers with tax arrears who disperse assets or abscond.
- Taxpayers who do not comply with the administrative decision on penalties for tax management violations within the deadline stated in the administrative violation penalty decision, unless deferred or temporarily suspended.
- No enforcement measures have been taken against taxpayers whose tax arrears have been frozen by the tax administration agency within the debt freezing period; interest on late tax payments is not calculated according to regulations; tax arrears are allowed to be paid in installments within a period not exceeding 12 months from the beginning of the enforcement period.
- No enforcement measures have been taken against taxpayers who owe customs and transit fees.
- Individuals who are legal representatives of taxpayers must fulfill the tax obligations of enterprises subject to enforcement of administrative decisions on tax management before leaving the country and may be temporarily suspended from exit according to immigration regulations.
What are procedures for enforcing administrative decisions on tax management in 2024 in Vietnam?
Based on the Procedure for enforcing administrative tax decisions issued under Decision 1795/QD-TCT in 2022, the tax debt enforcement procedure for 2024 is as follows:
Step 1: Prepare a list of taxpayers subject to enforcement.
Step 2: Collect and verify information of taxpayers subject to enforcement.
Step 3: Prepare a list of taxpayers to be enforced.
Step 4: Issue the enforcement decision.
Step 5: Send and publicize the enforcement decision.
Step 6: Organize the execution.
