Các trường hợp bị kết quả bóng đá trực tiếp chế thuế?

Cases ofTax Enforcement in Vietnam

According to Article 124 đá bóng trực tiếp theLaw on Tax Administration 2019, the cases subject to enforcement đá bóng trực tiếp administrative decisions on tax management (tax enforcement) include:

- Taxpayers with tax debts overdue by more than 90 days from the deadline according to regulations.

- Taxpayers with tax debts at the end đá bóng trực tiếp the tax deferral period.

- Taxpayers with tax debts who are dispersing assets or absconding.

- Taxpayers who do not comply with administrative penalty decisions for tax management violations within the specified time, except in cases đá bóng trực tiếp deferral or suspension đá bóng trực tiếp the enforcement đá bóng trực tiếp the penalty decision.

- Tax enforcement measures have not been implemented for cases where the taxpayer is permitted by the tax authority to defer tax debts within the deferral period; no late tax payment interest is calculated according to the Law on Tax Administration 2019; allowed to pay the tax debt gradually within a period not exceeding 12 months from the start đá bóng trực tiếp the enforcement period.

The gradual payment đá bóng trực tiếp tax debts is considered by the head đá bóng trực tiếp the tax authority directly managing the taxpayer, based on the taxpayer's request and must have a guarantee from a credit institution. The Minister đá bóng trực tiếp Finance stipulates the number đá bóng trực tiếp instalments and the dossier, and procedures for gradual tax debt payment.

- No enforcement measures are implemented for taxpayers with overdue customs fees and transit fees for goods and vehicles.

- Individuals who are the legal representatives đá bóng trực tiếp taxpayers must fulfil the tax obligations đá bóng trực tiếp enterprises subject to enforcement đá bóng trực tiếp administrative decisions on tax management before exit and may be temporarily suspended from exiting according to regulations đá bóng trực tiếp exit and entry laws.

Cases ofTax Enforcement in Vietnam (Image from the Internet)

What are tax enforcement measures in Vietnam?

Pursuant to clause 1 đá bóng trực tiếp Article 125 đá bóng trực tiếp theLaw on Tax Administration 2019, the following tax enforcement measures are available:

- Deduction đá bóng trực tiếp money from the account đá bóng trực tiếp the party subject to enforcement đá bóng trực tiếp an administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; account blocking;

- Partial deduction đá bóng trực tiếp wages or income;

- Suspension đá bóng trực tiếp customs procedures for export and import goods;

- Suspension đá bóng trực tiếp invoice usage;

- Seizure and auction đá bóng trực tiếp distrained assets as prescribed by law;

- Collection đá bóng trực tiếp money and other assets đá bóng trực tiếp the party subject to enforcement đá bóng trực tiếp administrative decisions on tax management held by other agencies, organizations, or individuals;

- Revocation đá bóng trực tiếp the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practicing certificate.

Who has the authority to decide on tax enforcement in Vietnam?

According to Article 126 đá bóng trực tiếp theLaw on Tax Administration 2019, the authority to decide on the enforcement đá bóng trực tiếp administrative decisions on tax management is as follows:

Authority to decide on the enforcement đá bóng trực tiếp administrative decisions on tax management

1. The head đá bóng trực tiếp the tax authority, the Director đá bóng trực tiếp the Anti-Smuggling Investigation Department đá bóng trực tiếp the General Department đá bóng trực tiếp Customs, and the Director đá bóng trực tiếp the Post-Customs Clearance Inspection Department have the authority to decide on the application đá bóng trực tiếp enforcement measures for administrative decisions on tax management as stipulated in clauses a, b, c, d, dd, and e đá bóng trực tiếp paragraph 1 đá bóng trực tiếp Article 125 đá bóng trực tiếp this Law.

2. The revocation đá bóng trực tiếp the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, and practicing certificate stipulated in clause g đá bóng trực tiếp paragraph 1 đá bóng trực tiếp Article 125 đá bóng trực tiếp this Law is carried out according to the provisions đá bóng trực tiếp the law.

Thus, the authority to decide on the application đá bóng trực tiếp tax enforcement measures is as follows:

- The head đá bóng trực tiếp the tax authority, the Director đá bóng trực tiếp the Anti-Smuggling Investigation Department đá bóng trực tiếp the General Department đá bóng trực tiếp Customs, and the Director đá bóng trực tiếp the Post-Customs Clearance Inspection Department have the authority to decide on the application đá bóng trực tiếp the following tax enforcement measures:

+ Deduction đá bóng trực tiếp money from the account đá bóng trực tiếp the party subject to enforcement đá bóng trực tiếp an administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; account blocking;

+ Partial deduction đá bóng trực tiếp wages or income;

+ Suspension đá bóng trực tiếp customs procedures for export and import goods;

+ Suspension đá bóng trực tiếp invoice usage;

+ Seizure and auction đá bóng trực tiếp distrained assets as prescribed by law;

+ Collection đá bóng trực tiếp money and other assets đá bóng trực tiếp the party subject to enforcement đá bóng trực tiếp administrative decisions on tax management held by other agencies, organizations, or individuals;

- For the measure đá bóng trực tiếp revoking the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, and practicing certificate, the decision đá bóng trực tiếp revocation will be made according to legal provisions.