What are grounds for establishing a list of taxpayers to be prepared for the enforcement of tax debts by the measure of withdrawing the business registration certificate in Vietnam?

What are grounds for establishing a list of taxpayers to be prepared for the enforcement of tax debts by the measure of withdrawing the business registration certificate in Vietnam?

According to Subsection 7.1.a, Section II, Part B of the Procedure for applying enforcement measures in the Procedure for enforcing tax debt, issued together with Decision 1795/QD-TCT in 2022, the following are the grounds for compiling a list of taxpayers preparing to enforce tax debt by means of withdrawing the business registration certificate:

a) Grounds for compiling a list of taxpayers preparing to enforce tax debt

The taxpayer has tax debt that belongs to one of the following cases:

- The taxpayer cannot apply the enforcement measure of collecting money or other assets held by a third party: The tax authorities have verified the information, but the taxpayer and related organizations or individuals have not provided information; or provided incomplete information; or provided information that the third party does not hold the taxpayer's money or other assets; or provided information proving that the amount to be enforced cannot be collected by the third-party collection measure.

- The taxpayer has been applied the enforcement measure of collecting money or other assets held by a third party, but there are less than 30 days left until the expiration date of the enforcement decision, and the amount of tax debt to be enforced has not been fully paid to the State budget.

- The taxpayer is being subject to one of the following enforcement measures by the tax authorities: Stopping the use of invoices; Seizing assets, auctioning seized assets; Collecting money or other assets held by a third party.

- The taxpayer has tax debt, has the behavior of dispersing assets or fleeing.

What are grounds for establishing a list of taxpayers to be prepared for the enforcement of tax debts by the measure of withdrawing the business registration certificate in Vietnam? - Source: Internet

What are regulations on the establishment of a list of taxpayers to be prepared for the enforcement of tax debts by the measure of withdrawing the business registration certificate in Vietnam?

According to Subsection 7.1.b, Section II, Part B of the Procedure for applying enforcement measures in the Procedure for enforcing tax debt, issued together with Decision 1795/QD-TCT in 2022, the following are the steps for compiling a list of taxpayers preparing to enforce tax debt by means of withdrawing the business registration certificate:

b) Compiling the list

Monthly, the tax officer shall review the tax database of the tax authority and the documents provided by related organizations or individuals to update the list of taxpayers preparing to be enforced by means of withdrawing the business registration certificate (Form 07-1/DS-GP attached to this procedure).

Based on the list of taxpayers preparing to be enforced (Form 07-1/DS-GP), the tax authorities' debt enforcement department may coordinate with the inspection and examination department, the land revenue management department, and other relevant departments to review and accurately determine the taxpayer's tax debt.

How to issue a document requesting the withdrawal of the business registration certificate for taxpayers subject to tax debt enforcement in Vietnam?