Circular 215: Division of power to take measures for enforcement of tax decisions in Vietnam

08:31, 04/01/2014

This is a notable content specified in Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam on guidelines for Chapter II of Decree No. 129/2013/NĐ-CP on enforcement of tax decisions.

The power to take measures for enforcement of tax decisions is specifically divided in Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam as follows:

Thẩm quyền cưỡng chế thi hành quyết định hành chính thuế, thong tu 215/2013/TT-BTC

- The Director of the General Department of Taxation and Directors of Provincial Departments of Taxation shall enforce the tax decisions they issue or the tax decisions their inferior issue without the power or resources to enforce such decisions.

- The Director of the General Department of Taxation shall take enforcement actions against the delinquent taxpayer whose premises are located in various provinces.

- The Director of the Provincial Department of Taxation shall take enforcement actions against the delinquent taxpayer whose premises are located in various districts in the same province.

Note: The persons mentioned above may delegate their deputies to consider issuing decisions on enforcement. The delegation shall only be carried out, in writing, when the chief is absent and the scope, period of delegation must be specified. The delegated deputies are responsible to the chief for their decisions. The delegated deputies must not delegate such tasks to any other individual.

View more details at Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from February 21, 2014.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

25 lượt xem

- 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