Vietnam: Cases of enforcement of tax decisions

Specifically, cases of tax enforcement are specified in Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam, including:

1. Taxpayers

- Any taxpayer that owes tax or late payment fine more than 90 days from the deadline for paying tax or extended period according to regulations of the Law on Tax administration and competent authorities.

- Any taxpayer that owes tax, fine, late payment fine and attempts to illegally liquidate his/her property or makes a getaway.

- Any taxpayer that fails to implement the decision on administrative penalties for tax offenses within 10 days from the day on which the decision is received. If the deadline for implementing the decision on administrative penalties for tax offenses is longer than 10 days and the taxpayer fails to implement it by the deadline, the decision shall be enforced unless it is suspended.

2. Any credit institution that fails to implement the decision on administrative penalties for tax offenses according to the Law on Tax administration and the Law on Actions against administrative violations.

3. Any organization that provide guarantee for the taxpayer (hereinafter referred to as guarantor): if the taxpayer fails to pay tax, fine, or late payment interest within 90 days from the deadline, the guarantor shall face enforcement according to the Law on Tax administration and the Law on Actions against administrative violations.

4. Any State Treasury that fails to extract money from delinquent taxpayer’s account opened at the State Treasury and transfer it to the government budget according to the decision on administrative penalties for tax offenses issued by a tax authority.

5. Any relevant entities that fail to implement decisions on administrative penalties for tax offenses issued by competent authorities.

Thus, when taxpayers, credit institutions, organizations that provide guarantee for the taxpayer, State Treasury, provincial-level state treasuries, district-level state treasuries and relevant entities fall into the above cases, it will be subject to tax enforcement.

View other provisions 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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