From November 15, decisions on tax enforcement can be sent electronically

Circular 87 permits enforcement decisions regarding taxes to be sent electronically. To be specific:

1. For organizations and individuals under enforcement:

- The enforcement decision must be sent to the entity subject to enforcement before proceeding with the enforcement. In the case where the taxpayer already has an electronic tax transaction account, the enforcement decision shall be sent electronically. In case the taxpayer does not have an electronic tax transaction account, the enforcement decision shall be delivered directly or sent via registered mail through the postal service.- The following cases are considered as the decision being delivered:- In cases where the decision is delivered directly but the organization or individual subject to enforcement does not receive it, the authority or tax official responsible for delivering the enforcement decision must make a record of the organization or individual not receiving the decision, with confirmation from the local government where the organization or individual has the registered address with the tax authority, and it will be considered as the decision being delivered.- In cases where sent via registered mail through the postal service, if after 10 days from the date the enforcement decision has been sent for the third time and returned due to the organization or individual under enforcement not receiving it; the enforcement decision has been posted at the headquarters of the organization, the residence of the individual under enforcement, or there are grounds to believe that the entity is avoiding the decision, it will be considered as the decision being delivered.

2. For related organizations and individuals:

- The authority issuing the enforcement decision or the tax official responsible for executing the enforcement decision must send the enforcement decision to the related organizations and individuals before proceeding with the enforcement.- In cases where enforcement requires the coordination of the People's Committee of the commune, ward, or commune-level town, the enforcement decision must be sent to the Chairman of the People's Committee of the commune, ward, or commune-level town where the enforcement is carried out before executing the enforcement to coordinate its implementation.

Circular 87/2018/TT-BTC takes effect from November 15, 2018.

- Thanh Lam -

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