Circular 215: 06 measures for enforcement of tax decisions in Vietnam

17:17, 03/01/2014

Recently, the Ministry of Finance of Vietnam issued Circular No. 215/2013/TT-BTC on guidelines for Chapter II of Decree No. 129/2013/NĐ-CP of Vietnam’s Government on enforcement of tax decisions.

According to Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam, measures for enforcement of tax decisions include:

bien phap cuong che thi hanh QDHC thue, thong tu 215/2013/TT-BTC

- Extracting money from the delinquent taxpayer’s account at a State Treasury or credit institution; requesting freezing of account.

- Withholding part of the taxpayer’s wage or income (hereinafter referred to as income).

- Invalidating invoices.

- Distraining property and selling it at auction to collect unpaid tax, fines, late payment interest.

- Confiscating the delinquent taxpayer’s money and other property that are held by other entities.

- Revoking the Certificate of Business Registration, license for establishment and operation, or practice certificate.

Note:

- The aforesaid enforcement actions shall be taken in accordance with Articles 11, 12, 13, 14, 15, and 16 Section 2 of this Circular.

- If a decision to take the next enforcement action has been issued but the previous enforcement action can be taken, the issuer of the decision on enforcement shall terminate the current enforcement action and take the previous enforcement action to ensure collection of sufficient tax, fine, and late payment interest.

View full text at Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from February 21, 2014.

Thu Ba

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