What is a list of taxpayers preparing for enforcement by deducting part of their salary or income in Vietnam?

What is a list of taxpayers preparing for enforcement by deducting part of their salary or income in Vietnam?

Pursuant to Section 2.1 Subsection 2 Section II Part B Procedure for applying enforcement measures in the Procedure for enforcement of tax debt issued together with Decision 1795/QD-TCT 2022 regulating preparation of a list of taxpayers Prepare for enforcement by deducting part of salary or income as follows:

2.1. Make a list of taxpayers preparing for enforcement

a) Basis for making a list of taxpayers preparing for enforcement:

An employee is an individual with tax debt who is entitled to salary, wages, and income from the agency or organization where the individual is on the payroll or the agency or organization with which the individual signs a labor contract with a term of 6 months or more or the agency or organization paying retirement or disability benefits falls under one of the following cases:

- Individuals do not open accounts at the State Treasury, commercial banks, other credit institutions or the tax authority has sent a document verifying information about the account but the taxpayer is forced, the state treasury, commercial banks, other credit institutions do not provide or provide incomplete information.

- If an individual opens an account at the State Treasury, Commercial Bank, or other credit institution, the tax authority has issued a decision to deduct money from the account, but by the date of preparing the list of enforced tax debts, it has not been fully paid into the State budget.

- Individuals are being subjected to one of the following enforcement measures by the tax authorities: Stop using invoices; Distraint of assets, auction of distrained assets; Collect money and other assets held by other agencies, organizations and individuals; Or the taxpayer is in the process of having the tax authority request the business registration certificate in writing to revoke the business registration certificate, but the business registration authority has not yet issued a decision to revoke.

- Individuals have tax debt, have acts of dispersing assets or fleeing.

b) Make a list

Every month, civil servants review the tax agency's database and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for enforcement by deduction. salary or income portion (form No. 02-1/DS-TL issued with this procedure).

Based on the list of taxpayers preparing for enforcement (form No. 02-1/DS-TL), the tax debt enforcement department can coordinate with the inspection and examination department, land revenue management department and relevant departments to review and determine the exact amount of tax owed by taxpayers.

What is collecting and verifying information of taxpayers preparing for enforcement by deducting part of their salary or income in Vietnam?

According to Section 2.2 Subsection 2 Section II Part B Procedure for applying enforcement measures in the Procedure for enforcement of tax debt issued together with Decision 1795/QD-TCT 2022 regulating the collection and verification of information of Taxpayers prepare for enforcement by deducting part of their salary or income as follows:

2.2. Collect and verify information of taxpayers in preparation for enforcement

a) Information that needs to be collected and verified

- Name, tax code, address of the paying agency or organization.

- Name, tax code, salary, income of the individual being coerced.

b) Forms of information collection and verification

- Civil servants perform mining on the tax authority's database and update the list of taxpayers preparing for enforcement (form No. 02-1/DS-TL).

- For cases where information is incomplete:

+ Request tax declaration and accounting departments, inspection and testing departments and related departments to provide (if necessary).

+ Send a written request to the forced taxpayer and the paying organization to provide information according to form No. 02/XM-TL issued with this process.

On the day of receiving information from organizations and individuals, civil servants must update information on the list of taxpayers preparing for enforcement (form No. 02-1/DS-TL).

What is a list of taxpayers who must be enforced by deducting part of their salary or income in Vietnam?

In Section 2.3 Subsection 2 Section II Part B Procedure for applying enforcement measures in the Procedure for enforcement of tax debt issued together with Decision 1795/QD-TCT 2022 regulating the creation of a list of taxpayers subject to enforcement method by deducting part of salary or income as follows:

2.3. Make a list of taxpayers who must be coerced

- Based on the list of taxpayers preparing for enforcement (form 02-1/DS-TL) and the information collected and verified, civil servants prepare a list of taxpayers who must apply enforcement measures to deduct part of the salary or income (form No. 02-2/DS-TL issued with this procedure).

- After the deadline for requesting information, if an individual is subject to tax debt enforcement and the paying organization does not provide information or provides incomplete information, the civil servant will take other appropriate enforcement measures.

In case the agency or organization managing the salary and income of the forced employee has notified that the tax amount has not been deducted in full according to the enforcement decision but the forced employee's labor contract has ended, then The civil servant drafts the report and accompanying documents and submits them to the unit's leaders for conversion to other appropriate measures according to regulations.

Best regards!