What is basis for making a list of taxpayers to prepare for enforcement of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?

What is basis for making a list of taxpayers to prepare for enforcement of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?

Pursuant to point 6.1.a, 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, providing for the basis for making a list of taxpayers to prepare for enforcement of tax debt by collecting money and other assets held by other organizations and individuals as follows:

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

Taxpayers have tax debt in one of the following cases:

- Taxpayers cannot apply enforcement measures to distrain assets or auction distrained assets, specifically:

+ Taxpayers are forced, property ownership registration agencies, secured transaction registration agencies and related organizations and individuals do not provide information or provide incomplete information about assets of forced taxpayers.

+ Organizations and individuals providing information have no assets to distrain.

+ Organizations and individuals provide information about assets but the type of assets is not subject to distraint.

+ Civil servants expect that the amount of money collected after auctioning distrained assets will not be enough to offset enforcement costs.

- The taxpayer has applied enforcement measures such as asset distraint and auction of distrained assets, but there are less than 30 days until the expiry date of the decision and the enforced tax debt has not been paid in full to the state budget.

- Tax authorities are applying one of the following enforcement measures: Stop using invoices; Distraint of assets, auction of distrained assets; 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 making a list of taxpayers to prepare for enforcement of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam? (Image from the Internet)

What is preparation of a list of taxpayers preparing to enforce tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?

According to point 6.1.b, 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 preparation of a list of taxpayers preparing to enforce tax debt by collecting money and other assets held by other organizations and individuals as follows:

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 collecting money. Other assets held by other agencies, organizations, and individuals (form No. 06-1/DS-BT3 issued with this process).

Based on the list of taxpayers preparing for enforcement (form No. 06-1/DS-BT3), the tax debt enforcement department can coordinate with the inspection and examination department and the land and revenue management department to review and determine the exact amount of tax owed by taxpayers.

What is a list of taxpayers who must enforce tax debt by collecting money and other assets held by other organizations and individuals in Vietnam? 

In point 6.3 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 the creation of a list of taxpayers who must enforce tax debt by collecting money and other assets held by other organizations and individuals as follows:

Based on the list of taxpayers preparing for enforcement (form No. 06-1/DS-BT3) and collected and verified information, in case the third party providing information is holding money, assets or debts must be paid to taxpayers under enforcement, civil servants will prepare a list of taxpayers who must apply enforcement measures to collect money and other assets held by other agencies, organizations, and individuals (form No. 06-2/DS-BT3 promulgated together with this procedure).

In case after requesting information, if the taxpayer is coerced and the relevant organizations and individuals do not provide the information; or provide incomplete information; or provide information that a third party does not keep money or other assets of the subject being coerced; or provide information proving that the amount subject to enforcement cannot be collected by third party collection measures (no third party; the tax agency managing the third party provides information that the third party is being subject to enforcement measures or the third party does not operate at the registered address;...), the civil servant will add the taxpayer to the list of other enforcement measures.

Best regards!