Vietnam: Measures for assurance of implementation of decision on enforcement from February 21, 2014

13:46, 04/01/2014

On December 31, 2013, the Ministry of Finance of Vietnam issued Circular No. 215/2013/TT-BTC on guidelines for Chapter II of Decree No. 129/2013/NĐ-CP of Vietnam’s Government on enforcement of tax decisions.

According to Circular No. 215/2013/TT-BTC of the Ministry of Finance of Vietnam, measures for assurance of implementation of decision on enforcement are prescribed as follows:

bien phap dam bao thi hanh quyet dinh cuong che thue, Thong tu 215/2013/TT-BTC

- If the taxpayer who owes unpaid tax, fine, or late payment interest attempts to make a getaway or illegally liquidate property, the issuer of the decision on enforcement shall take appropriate enforcement actions to ensure tax collection as prescribed in Article 17 Section 2 of this Circular.

- If there is ample evidence that the current enforcement action does not ensure sufficient collection of unpaid tax, fine, or late payment interest, the issuer of the decision on enforcement is entitled to terminate the current decision on enforcement and take the next enforcement action.

- If the delinquent taxpayer keeps refusing to implement the decision on enforcement after due explanation is given, the issuer of the decision on enforcement is entitled to mobilize forces to enforcement.

- If a delinquent taxpayer who is an individual fails to implement or avoids implementing the decision on enforcement after having received it, the individual shall be suspended from exit.

Thus, depending on each case, apply the most appropriate measure for assurance of implementation of decision on enforcement.

View more details 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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