Supplementing the Principles for Applying Coercive Measures in Administrative Tax Decisions

Principles for Applying Measures to Enforce Administrative Tax Decisions are revised and supplemented by Circular 87 as follows:

1. The application of subsequent enforcement measures shall be implemented when previous enforcement measures could not be applied, or previous enforcement measures have been applied but have not fully collected the owed tax, fines, late payment tax, and late payment fines according to the administrative tax decision. In the case of enforcement through partial wage or income deduction, it applies only to individual taxpayers.

2. Calculation of days to perform the enforcement procedures:

- If the time period is calculated by "days," it is continuous according to the calendar days, including holidays.- If the time period is calculated by "working days," it follows the working days of government administrative agencies according to the law: being the calendar days except Saturdays, Sundays, holidays, and Tet.- If the time period is calculated from a specific day, the first day of the period is the day following that specific day.- If the last day of the enforcement procedure period coincides with a legally defined holiday, the last day of the period shall be the next working day following that holiday.

3. Suspension or non-implementation of enforcement measures for taxpayers owing tax, fines, late payment tax, or late payment fines where the amount is under enforcement or due for enforcement, but a document issued by the tax authority has been one of the following:

- Decision to pay the owed tax in installments;- Decision to extend the tax payment deadline;- Notice of non-calculation of late payment interest.

4. The source of deduction money and sequestered assets for organizations subjected to enforcement shall be implemented as regulated in Article 4 of Decree 166/2013/ND-CP.

Circular 87/2018/TT-BTC has been effective since November 15, 2018.

- Thanh Lam -

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