What information needs to be collected and verified by taxpayers preparing to enforce tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?

What information needs to be collected and verified by taxpayers preparing to enforce tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?

Pursuant to Sub-detail a, Section 6.2, Sub-section 6, Section II, Part B, Procedures for applying enforcement measures in the Procedures for enforcement of tax debt issued together with Decision 1795/QD-TCT of 2022 regulating information that need to collect and verify taxpayers to prepare to enforce tax debt by collecting money and other assets held by other organizations and individuals as follows:

a) Information that needs to be collected and verified

- Name of the tax agency managing the third party; name and tax code of the third party.

- Type of money, assets or debt held by the third party.

- Value of money, assets and debts held by a third party.

- Organizations and individuals that have debts that are due and must be paid to the subject being coerced.

- Organizations, individuals, State Treasury, and credit institutions are authorized by the subject of enforcement to hold money, assets, goods, valuable papers, or certificates on their behalf, or the tax authority has grounds to prove the amount of money or assets, valuable goods, papers, and certificates that the individual, household, or organization is holding are owned by the subject of enforcement.

What are forms of collecting and verifying taxpayer information to prepare for enforcement of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?

According to Sub-detail b, Section 6.2, Sub-section 6, Section II, Part B, Procedures for applying enforcement measures in the Procedures for enforcement of tax debt issued together with Decision 1795/QD-TCT of 2022, regulating forms of collection, verification of information of taxpayers preparing to enforce tax debt by collecting money and other assets held by other organizations and individuals as follows:

b) Forms of information collection and verification

- Request the inspection department and relevant departments to provide information (if necessary);

- Send a written request to the subject of enforcement and the third party to provide information according to form No. 06/XM-BT3 issued with this process.

In case the tax authority has grounds to determine that a third party has a debt or is holding money or other assets of the subject being enforced but the third party does not provide information, the civil servant will draft a report, document submitted to the unit's leader to the tax agency managing the 3rd party, to carry out the request for coordination in verifying information related to money and assets held by the 3rd party.

On the day of receiving information provided by organizations and individuals, civil servants must update the information in the list of taxpayers preparing for enforcement (form No. 06-1/DS-BT3).

What is issuance of a decision to enforce tax debt by collecting money and other assets held by other organizations or individuals in Vietnam?

In Section 6.4 Subsection 6 Section II Part B Procedures for applying enforcement measures in the Procedures for enforcement of tax debt issued together with Decision 1795/QD-TCT of 2022 regulating issuance of enforcement decisions Tax debt by collecting money and other assets held by other organizations and individuals as follows:

a) Based on the list of taxpayers subject to enforcement (form No. 06-2/DS-BT3), civil servants shall:

a1) Draft Decision No. 06/CC in Appendix III issued with Decree 126/2020/ND-CP), accompanied by the following documents:

- Proposal on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-war measures;

- Notification of tax debt (form No. 01/TTN issued with Circular No. 80/2021/TT-BTC) at the most recent time or other tax administrative decisions;

- Enforcement decisions issued;

- Document verifying information and providing information from the employee or relevant organizations and individuals (if any);

- Documents proving that the taxpayer committed the act of dispersing assets or absconding (if any);

- Other relevant documents and documents.

a2) Transfer the enforcement dossier to the department with appraisal function (hereinafter referred to as the legal department) to carry out appraisal in accordance with regulations on appraisal of administrative documents issued by tax authorities at all levels. The legal department must have an appraisal opinion sent to the tax debt enforcement department within the appraisal request deadline.

a3) Summarize appraisal opinions and report to department/team leaders to submit to the Head of the tax authority for signing and issuance of Decision No.

b) After receiving the draft final decision with complete documents, the Head of the tax authority signs and issues the final decision to ensure the correct time according to regulations:

- Immediately after the expiration date of the previously applied enforcement decision;

- Immediately after the date of information and conditions to simultaneously apply this enforcement measure;

- On the day of receiving complete information and documents about the taxpayer having tax debt, dispersing assets or absconding.

Best regards!