Vietnam: Time limit for implementation of decision on enforcement of tax decisions

According to Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam, the decision on enforcement is effective within 01 year from the date written in the decision on enforcement. The time limit for enforcement is written in the decision on enforcement.

However, the decision on enforcement by drawing money from the delinquent taxpayer’s account is effective within 30 days from the date written in the decision on enforcement. The time limit for enforcement is 30 days as written in the decision on enforcement.

Before expiration of this time limit, if the delinquent taxpayer deliberately delays or obstructs the enforcement as prescribed in Article 3 of this Circular, the time limit shall be reset to the date on which such acts are stopped.

The basis for invalidating the decision on enforcement is the proof of sufficient payment of tax, fine late payment interest, which is certified by the State Treasury, credit institution, or authorized collector.

Thus, normally, the time limit for implementation of decision on enforcement is stated in the enforcement decision, particularly, the decision on enforcement by drawing money from the delinquent taxpayer’s account is effective within 30 days from the date written in the decision on enforcement. The time limit for implementation of decision on enforcement can be recalculated from the time the violations in this Circular stop.

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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