What are the information to collect and verify for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate in Vietnam?
What are the information to collect and verify for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate in Vietnam? What are the forms of collecting and verifying information for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate in Vietnam? How to issue a document requesting the withdrawal of the business registration certificate of a taxpayer who is preparing for tax debt enforcement in Vietnam?
What are the information to collect and verify for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate in Vietnam?
As prescribed in Subsection 7.2.a, Section II, Part B of the Procedures for Applying Enforcement Measures in the Tax Debt Enforcement Procedure issued together with Decision 1795/QD-TCT in 2022, the regulations on the information to be collected and verified for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate are as follows:
a) Information to be collected and verified
- Business registration certificate (type of document to be withdrawn, number, date of issue, etc.)
- Issuing authority of the business registration certificate.
- Other information (if any).
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What are the information to collect and verify for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate in Vietnam? - Source: Internet
What are the forms of collecting and verifying information for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate in Vietnam?
As prescribed in Subsection 7.2.b, Section II, Part B of the Procedures for Applying Enforcement Measures in the Tax Debt Enforcement Procedure issued together with Decision 1795/QD-TCT in 2022, the regulations on the forms of collecting and verifying information for taxpayers who are preparing for tax debt enforcement by the measure of withdrawing the business registration certificate are as follows:
b) Forms of collecting and verifying information
b1) The official shall exploit the database of the tax authority; National Enterprise Registration Portal and update to the list of taxpayers preparing for enforcement (sample 07-1/DS-GP).
b2) For cases where information on the CSDL of the tax authority; The National Enterprise Registration Portal is incomplete or inaccurate, the debt collection department requests the accounting and tax declaration department, the inspection and inspection department and other relevant departments, organizations and individuals to provide information.
Within the day of receiving information from organizations and individuals, the official must update the information to the list of taxpayers preparing for enforcement (sample 07-1/DS-GP).
How to issue a document requesting the withdrawal of the business registration certificate of a taxpayer who is preparing for tax debt enforcement in Vietnam?
As prescribed in Subsection 7.4, Section II, Part B of the Procedures for Applying Enforcement Measures in the Tax Debt Enforcement Procedure issued together with Decision 1795/QD-TCT in 2022, the regulations on the issuance of document requesting the withdrawal of the business registration certificate of a taxpayer who is preparing for tax debt enforcement in Vietnam are as follows:
a) Based on the list of taxpayers subject to enforcement measures (sample 07-2/DS-GP), the official shall perform the following:
a1) Draft a document requesting the withdrawal of the business registration certificate (sample 07/CC in Appendix III attached to Decree No. 126/2020/ND-CP), together with the following documents:
- A report on the application of enforcement measures, clearly stating the progress of the collection and application of enforcement measures;
- A notice of tax debt (sample 01/TTN attached to Circular No. 80/2021/TT-BTC) at the nearest time or other tax administrative decisions (if any);
- The enforcement decisions issued;
- A document verifying information, providing information from the taxpayer or from organizations and individuals involved (if any);- Documents proving that the taxpayer has committed acts of evasion or asset scattering (if any);
Other documents related (if any).a2) Report to the head of the department/team to submit to the head of the tax authority for signature and issuance of the request for withdrawal.
b) After receiving the draft request for withdrawal with complete documents, the head of the tax authority signs and issues the request for withdrawal, ensuring the time of issuance of the document as follows:
- Immediately after the expiration of the effectiveness of the previous enforcement decision;
- Immediately on the day that there is sufficient information and conditions to simultaneously implement this enforcement measure;
- Immediately on the day of receiving full information and documents about the taxpayer having tax debt, having acts of asset scattering or evasion.
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