“Tax enforcement” means the application of measures specified in this Law and other relevant provisions to enforce taxpayers’ fulfillment of their tax liabilities. Suspending use of invoices is one of tax enforcement measures. So, when will the taxpayer be implemented the enforcement by suspending use of invoices in accordance with Vietnam’s regulation?
Recently, the Government of Vietnam has issued the Decree No. 126/2020/NĐ-CP on elaboration of the Law on Tax Administration. According to this Decree, there are supplemented cases of publishing of information about taxpayers from December 05, 2020.
On October 19, 2020, the Government of Vietnam issued the Decree No. 126/2020/NĐ-CP on elaboration of the Law on Tax Administration. This Decree guides the determination of locations to submit tax declaration dossiers for enterprises doing business in many localities.
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