What is basis for creating a list of taxpayers to prepare for enforcement of tax debt by stopping customs procedures for imported and exported goods in Vietnam?

What is basis for creating a list of taxpayers to prepare for enforcement of tax debt by stopping customs procedures for imported and exported goods in Vietnam?

Pursuant to Sub-section 3.1.a Section II Part B Procedure for applying enforcement measures in the Procedure for enforcement of tax debt issued together with Decision 1795/QD-TCT of 2022 stipulating the basis for preparing a list of taxpayers preparing to enforce tax debt by stopping customs procedures for imported and exported goods as follows:

3.1. Make a list of taxpayers preparing for enforcement

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

Taxpayers with tax debt are currently exporting or importing goods or have performed export or import activities at least once within 12 months, in one of the following cases:

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

- Tax authorities have applied enforcement measures to deduct money from the taxpayer's account and block the taxpayer's account, but by the date of making the list of enforced tax debts, they have not been fully paid into the state budget.

- Tax authorities are applying one of the following enforcement measures: 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 being subject to a written request from the tax authority to the business registration authority to revoke the business registration certificate, but the business registration authority has not yet issued a decision to revoke.

- Taxpayers have tax debt, have acts of dispersing assets or fleeing,

What is basis for creating a list of taxpayers to prepare for enforcement of tax debt by stopping customs procedures for imported and exported goods in Vietnam? (Image from the Internet)

What is preparation of a list of taxpayers preparing to enforce tax debt by stopping customs procedures for imported and exported goods in Vietnam?

According to Sub-section 3.1.b, Section II, Part B, Procedures for applying enforcement measures in the Procedures for enforcement of tax debt issued with Decision 1795/QD-TCT of 2022 regulating preparation of a list of payers. Tax prepares to enforce tax debt by stopping customs procedures for import and export goods as follows:

b) Make a list

Every day, civil servants review the tax authority's database and other documents and materials provided by relevant organizations and individuals to determine whether taxpayers are engaged in export or import activities. goods or have exported or imported goods at least once within 12 months in the cases specified in Point 3.1.a above, compiled into the list of taxpayers requesting the Customs authority. Apply measures to stop customs procedures for exported and imported goods (form No. 03/DS-HQ issued with this procedure).

Civil servants can exploit information about export and import activities of taxpayers provided by the Customs agency according to the Regulation on information exchange between the Customs agency and the tax agency (look up on the Webservice, ... )

What is purpose of preparing and sending a written request to enforce tax debt by stopping customs procedures for imported and exported goods in Vietnam?

In Section 3.2 Subsection 3 Section II Part B Procedures for applying enforcement measures in the Procedures for enforcement of tax debt issued with Decision 1795/QD-TCT of 2022 regulating preparation and sending of written requests for enforcement processing tax debt by stopping customs procedures for imported and exported goods as follows:

The civil servant drafts a report and a document requesting the Customs authority to enforce by stopping customs procedures (form No. 01/VBDN issued with this process) and report to the department/team leader to submit to the Leader. The tax authority signs the promulgation and sends it to the Customs authority on the day of issuance of the document.

Best regards!