Modification of Regulations on Termination of Validity of Tax Enforcement Decisions

22:30, 11/07/2024

Circular 87/2018/TT-BTC issued by the Ministry of Finance amending and supplementing several articles of Circular 215/2013/TT-BTC guiding the enforcement of administrative tax decision execution.

According to the new provisions, Circular 87 has amended the regulations on the termination of the effectiveness of tax enforcement decisions as follows:

- Tax enforcement decisions shall terminate their effectiveness once the subject under enforcement has fully complied with the administrative penalty decision regarding tax violations or the subject under enforcement has fully paid the owed taxes, fines, late payment fees on taxes, late payment fees on fines into the state budget; or the owed taxes, fines, late payment fees on taxes, late payment fees on fines under enforcement fall under cases eligible for tax payment extension or installment payment of owed taxes or exemption from late payment fees;- The basis for terminating the effectiveness of tax enforcement decisions is the proof of full payment of taxes, fines, late payment fees on taxes, late payment fees on fines into the state budget by the subject under enforcement or the decision to extend tax payment or the decision to allow installment payment of owed taxes or the notice of exemption from late payment fees.

See additional provisions at Circular 87/2018/TT-BTC which comes into effect on November 15, 2018.

- Thanh Lam -

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn