What is sending and publicizing of decision to enforce tax debt by suspending use of invoices in Vietnam?

What is sending and publicizing of decision to enforce tax debt by suspending use of invoices in Vietnam?

Pursuant to point 4.5 Subsection 4 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 sending and publicizing of decision to enforce tax debt by suspending use of invoices as follows:

- The decision to enforce to suspend use of invoices is sent to the forced taxpayer and relevant organizations and individuals on the day of issuance of the decision.

The form of sending shall comply with the provisions in Point c, Clause 3, Article 34 of Decree No. 126/2020/ND-CP.

- On the day the decision to enforce is signed and issued, the civil servant sends the decision to enforce and Notice of discontinuance of invoice use to the department in charge of the tax authority's website for posting on the Department's website and General Department of Taxation or posting on mass media within 24 hours from the issuance of decision to enforce.

At the same time, post information about forced taxpayers on the tax industry website as follows:

+ In case of electronically signing decision to enforce, the tax management application system automatically publishes information according to form 01/CKCC issued with this process.

+ In case of not electronically signing the decision, the civil servant must enter the information on the decision into the system for public disclosure.

What is issuance of a decision to enforce tax debt by suspending use of invoices in Vietnam?

According to point 4.4 Subsection 4 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 issuance of a decision to enforce tax debt by suspending use of invoices as follows:

a) Based on the list of taxpayers subject to enforcement (form No. 04-2/DS-HD), civil servants shall:

a1) Draft decision to enforce according to form No. 04/CC in Appendix III issued with Decree No. 126/2020/ND-CP and Notice to suspend use of invoices according to form No. 04-1/CC issued together with Decree Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of Decree No. 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 Enforcement of tax debt 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;

- Document verifying information (if any);

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

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

- Enforcement decision issued (if any);

- Written request from the Customs agency, the tax agency managing the area other than the taxpayer's head office, or the tax agency managing state budget revenues (if any);

- Other relevant documents and documents (if any).

In case taxpayers use electronic invoices, in the draft Notice to suspend use of invoices and Notice to continue using invoices, civil servants will base on the electronic invoice data at the tax agency to fill in the information: sample symbol, invoice symbol, number word, ... (if any).

a2) Report to the department/team leader to submit to the Head of the tax authority for signing and issuance of the Decision.

b) After receiving the draft Resolution and Notice of cessation of use of invoices with complete documents, the Head of the tax authority shall sign and issue the Resolution to ensure the correct time according to regulations:

- Immediately after the effective date of the decision to deduct money from the account and block the account of the taxpayer under duress; decision to enforce deducts a portion of the individual's salary or income (if any); decision to enforce stops customs procedures (if any); decision to enforce stops using invoices (if any).

- Immediately after the date of information and conditions to simultaneously apply this coercive measure.

- On the day of receiving complete information and documents about the taxpayer's tax debt, his/her behavior of absconding or dispersing assets.

What is preparation of a list of taxpayers who must enforce tax debt by suspending use of invoices in Vietnam? 

In point 4.3 Subsection 4 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 who must enforce tax debt by suspending use of invoices as follows:

Based on the list of taxpayers preparing for enforcement (form 04-1/DS-HD) and the information collected and verified, civil servants prepare a list of taxpayers who must apply enforcement measures to suspend use of invoices ( Form 04-2/DS-HD issued together with this procedure).

Best regards!