Circular 87/2018/TT-BTC has been issued by the Ministry of Finance amending and supplementing certain articles of Circular 215/2013/TT-BTC providing guidance on the enforcement of administrative tax decisions. The document has addressed the current issues in the enforcement of tax execution.
According to the new regulations, the decision to enforce tax collection must be issued at the following times:
- After the 90th (ninetieth) day from the date: The tax amount, the late payment of tax due has exceeded the tax payment deadline; the deadline for installment payments of overdue tax as permitted by law has ended.- Immediately after the extension deadline for tax payment.- Immediately after the taxpayer fails to comply with the decision on administrative penalties for tax violations within the time limit specified in the penalty decision (except in cases where the payment is postponed or temporarily suspended).
See further new regulations on verifying account information of the enforced subjects in Circular 87/2018/TT-BTC, which takes effect from November 15, 2018.
- Thanh Lam -
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