What is submitting and publicizing the enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?
What is submitting and publicizing the enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam? What is implementation organization of enforcement of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam? What is issuing a enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?
What is submitting and publicizing the enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?
Pursuant to Section 6.5, Subsection 6, Section II, Part B, Procedure for application of coercive measures in the process of coercion of tax arrears promulgated together with Decision 1795/QD-TCT in 2022 on submitting and publicizing the enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals as follows:
- Public decisions are sent to the taxpayer subject to coercion; The third party has a debt or is holding money and assets of the taxpayer under enforcement; 3rd party management tax agency; The commune-level People's Committee where the third party is headquartered or resides (for coordination in implementation) right on the date of issuance of the enforcement decision.
The form of sending shall comply with the provisions of Point b, Clause 3, Article 36 of Decree No. 126/2020/ND-CP .
- Tax authorities are responsible for posting information about taxpayers subject to coercion on the tax website as follows:
+ In case of electronic signature of the Decision, the tax management application system automatically publishes the information according to form No. 01/CKCC issued with this process.
+ In case the public decision is not digitally signed, the civil servant shall enter the information on the public decree into the system for publicity.
What is implementation organization of enforcement of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?
According to Section 6.6, Subsection 6, Section II, Part B, Procedure for application of coercive measures in the process of coercion of tax arrears promulgated together with Decision 1795/QD-TCT in 2022 on implementation organization of enforcement of tax debt by collecting money and other assets held by other organizations and individuals as follows:
a) During the effective time of the administrative decision, civil servants shall monitor the implementation of the administrative decision, specifically as follows:
- On the same working day, receiving information that taxpayers have paid all the tax arrears stated in the public decision; or a third party has paid on behalf of the coerced tax arrears; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice that late payment interest will not be charged, the civil servant shall draft The report enclosed with the entire dossier shall report to the head of the division/team to be submitted to the head of the tax authority for issuance of a decision on termination of the enforcement decision (form No.08/CC in Appendix III issued together with Decree No.126/2020/ND-CP) to the taxpayer and the third party to stop the enforcement.
When the taxpayer has fully paid the compulsory tax arrears into the state budget, in case the tax management application has not updated the taxpayer's paid amount in time, the tax authority shall base on one of the following documents to terminate the effect of the tax payment authority of the public decision: Submitted documents certified by the State Treasury, credit institutions or organizations authorized to collect tax; Electronic documents submitted on the website of the General Department of Taxation.
- In case the public decision expires but the coerced tax debt has not been fully remitted into the state budget, the civil servant shall take other coercive measures as prescribed.
b) In case this coercive measure is being applied, if the civil servant has information and conditions for the application of the previous or subsequent coercive measures to be effective, the civil servant shall draft a report together with the entire application file to the head of the department/team to the head of the tax authority to issue a decision on coercion by the previous or next measure at the same time as the coercive measure being applied.
c) If an organization or individual that has a debt or is holding money or property of the coerced taxpayer fails to pay the coerced tax amount, the civil servant shall draft a report and request the agency to submit a written request of 3rd party's management tax shall apply coercive measures as prescribed in Clause 1, Article 125 of the Law on Tax Administration.
What is issuing a enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals in Vietnam?
In Section 6.4, Subsection 6, Section II, Part B, Procedure for application of coercive measures in the process of coercion of tax arrears promulgated together with Decision 1795/QD-TCT in 2022 stipulating the issuance of enforcement decision of tax debt by collecting money and other assets held by other organizations and individuals as follows:
a) Based on the list of taxpayers subject to enforcement ( form No. 06-2/DS-BT3 ), civil servants shall:
a1) Draft Decision No. 06/CC in Appendix III issued together with Decree 126/2020/ND-CP, enclosed with the following documents:
- A report on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-corruption measures;
- Notice of tax debt ( form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions;
- Coercive decisions have been issued;
- Documents verifying information, providing information of taxpayers or related organizations and individuals (if any);
- Documents proving the taxpayer's act of spreading property or fleeing (if any);
- Documents and other relevant documents.
a2) Transfer the enforcement file to the department with the appraisal function (hereinafter referred to as the legal department) for appraisal in accordance with the regulations on appraisal of administrative documents promulgated by tax authorities at all levels. The legal department must send an appraisal opinion to the tax debt enforcement department within the time limit for requesting appraisal.
a3) Summarize appraisal opinions and report to leaders of departments/teams to submit to heads of tax agencies for signing and promulgation of public decisions.
b) After receiving the draft of the public decision with the complete dossier, the head of the tax agency shall sign and issue the public decision on time as prescribed:
- Immediately after the expiration of the statute of limitations of the previous enforcement decision;
- Immediately after the date of having information and conditions for concurrently applying this coercive measure;
- Right on the day of receiving full information and documents about taxpayers having tax debts, spreading property or running away.
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