What is basis for making a list of taxpayers to prepare for enforcement of tax debt by distraint of assets or auction of distrained assets in Vietnam?
What is basis for making a list of taxpayers to prepare for enforcement of tax debt by distraint of assets or auction of distrained assets in Vietnam? What is preparation of a list of taxpayers preparing to enforce tax debt by distraint or auction of distrained assets in Vietnam? What is preparation of a list of taxpayers who must enforce tax debt by distraint of assets or auction of distrained assets in Vietnam?
What is basis for making a list of taxpayers to prepare for enforcement of tax debt by distraint of assets or auction of distrained assets in Vietnam?
Pursuant to 5.1.a Section II.5 Part B Procedure for applying enforcement measures in the Procedure for enforcement of tax debt issued together with Decision 1795/QD-TCT 2022 stipulating basis for making a list of taxpayers to prepare for enforcement of tax debt by distraint of assets or auction of distrained assets as follows:
a) Basis for making a list of taxpayers preparing for enforcement:
Taxpayers have tax debt in one of the following cases:
- Taxpayers do not register to use invoices, do not order invoice printing and do not buy invoices from tax authorities (no enforcement measures to stop using invoices can be applied).
- The taxpayer has been forced by the tax authority to stop using the invoice but there are less than 30 days left until the effective date of the decision and the enforced tax debt has not been fully paid into the state budget.
- Tax authorities are applying one of the following enforcement measures: Stop using invoices; 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 making a list of taxpayers to prepare for enforcement of tax debt by distraint of assets or auction of distrained assets in Vietnam? (Image from the Internet)
What is preparation of a list of taxpayers preparing to enforce tax debt by distraint or auction of distrained assets in Vietnam?
According to 5.1.b Section II.5 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 preparing to enforce tax debt by distraint or auction of distrained assets 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 distraint assets, auction of distrained assets (form No. 05-1/DS-KB issued together with this process).
Based on the list of taxpayers preparing for enforcement (form No. 05-1/DS-KB), the tax debt enforcement department can coordinate with the inspection and examination department, Land revenue management department and related departments to review and determine the exact amount of tax owed by taxpayers.
What is preparation of a list of taxpayers who must enforce tax debt by distraint of assets or auction of distrained assets in Vietnam?
In 5.3 Section II.5 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 who must enforce tax debt by distraint of assets or auction of distrained assets as follows:
5.3. Make a list of taxpayers who must be coerced
- Based on the list of taxpayers preparing for enforcement (form 05-1/DS-KB) and the information collected and verified, civil servants prepare a list of taxpayers who must apply enforcement measures to distrain assets, auction of distrained assets (form No. 05-2/DS-KB issued together with this process).
- In case after 05 working days from the date of sending the document verifying information about the taxpayer's assets, the taxpayer is coerced, the asset ownership registration agency, security transaction registration agency and related organizations and individuals do not provide information or provide incomplete information about assets or provide incomplete information about assets, or in cases where it is determined that the amount of money collected after auctioning distrained assets is not enough to cover enforcement costs, then Civil servants add criminals to the list of other appropriate enforcement measures according to regulations.
Civil servants estimate the amount of money likely to be collected into the state budget through auction, based on:
+ Initial value of the asset.
+ Number of years of asset use.
+ Asset depreciation rate.
+ Market value of the asset (if any).
- In case the property that has been legally pledged or mortgaged is subject to distraint, the tax authority shall send a written notice to the mortgagee or mortgagor to know the taxpayer's debt obligations to the state budget and request the mortgagee, mortgage promptly provides records and documents related to the mortgage of the taxpayer's assets when the taxpayer pays his obligations under the mortgage contract.
Civil servants base on records, documents, and written responses of mortgagees and mortgagees to apply appropriate enforcement measures according to regulations.
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