How to calculate trực tiếp bóng đá k+ time for executing tax enforcement procedures in Vietnam?
Vietnam: How many tax enforcement measures are there?
Based on trực tiếp bóng đá k+ provisions of Clause 1, Article 3 ofCircular 215/2013/TT-BTC, as amended by Clause 2, Article 2 ofCircular 87/2018/TT-BTC, there are 06 tax enforcement measures (hereinafter referred to as tax enforcement measures) as follows:
[1] Deduction of money from trực tiếp bóng đá k+ account of trực tiếp bóng đá k+ coerced subject at trực tiếp bóng đá k+ State Treasury, credit institutions; request to block trực tiếp bóng đá k+ account.
[2] Deduction of a part of salary or income.
[3] Notification of invoices no longer being valid for use.
[4] Seizure of assets, auctioning of seized assets as prescribed by law to collect owed tax, fines, late payment of tax, and fines into trực tiếp bóng đá k+ state budget.
[5] Collection of money and other assets of trực tiếp bóng đá k+ coerced subject held by other organizations or individuals.
[6] Revocation of business registration certificate, enterprise registration certificate, establishment and operation license, and practice license.
Who has trực tiếp bóng đá k+ authority to issue tax enforcement decisions in Vietnam?
Based on trực tiếp bóng đá k+ provisions of Article 4 ofCircular 215/2013/TT-BTC, trực tiếp bóng đá k+ following individuals have trực tiếp bóng đá k+ authority to issue enforcement decisions according to trực tiếp bóng đá k+ enforcement measures specified in Clause 1, Article 3 ofCircular 215/2013/TT-BTC, as amended by Clause 2, Article 2 ofCircular 87/2018/TT-BTC, and are responsible for organizing trực tiếp bóng đá k+ enforcement of decisions issued by themselves or their subordinates:
[1] trực tiếp bóng đá k+ General Director of trực tiếp bóng đá k+ General Department of Taxation, Director of trực tiếp bóng đá k+ Tax Department, Director of trực tiếp bóng đá k+ Tax Sub-department have trực tiếp bóng đá k+ authority to issue enforcement decisions, applying trực tiếp bóng đá k+ enforcement measures stipulated in Points a, b, c, d, and dd, Clause 1, Article 3 ofCircular 215/2013/TT-BTC, as amended by Clause 2, Article 2 ofCircular 87/2018/TT-BTC.
[2] trực tiếp bóng đá k+ Chairman of trực tiếp bóng đá k+ district-level, provincial-level People's Committee has trực tiếp bóng đá k+ authority to issue enforcement decisions to enforce trực tiếp bóng đá k+ decision on administrative tax penalties within their respective jurisdictions.
[3] In cases where trực tiếp bóng đá k+ violator is subject to trực tiếp bóng đá k+ enforcement measure specified in Point e, Clause 1, Article 3 ofCircular 215/2013/TT-BTC, trực tiếp bóng đá k+ tax authority shall prepare trực tiếp bóng đá k+ dossier, documents, and written request to transfer to trực tiếp bóng đá k+ competent authority for issuing business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice licenses for revocation.
Additionally, trực tiếp bóng đá k+ authority for tax enforcement is also delineated as follows:
[1] trực tiếp bóng đá k+ General Director of trực tiếp bóng đá k+ General Department of Taxation, Director of trực tiếp bóng đá k+ Tax Department has trực tiếp bóng đá k+ authority to issue enforcement decisions regarding administrative tax decisions issued by themselves or by subordinates who lack trực tiếp bóng đá k+ authority for enforcement or subordinates who have trực tiếp bóng đá k+ authority but lack trực tiếp bóng đá k+ necessary resources to implement trực tiếp bóng đá k+ enforcement decision and have requested trực tiếp bóng đá k+ higher level to issue trực tiếp bóng đá k+ enforcement decision.
[2] trực tiếp bóng đá k+ General Director of trực tiếp bóng đá k+ General Department of Taxation issues enforcement decisions regarding coerced subjects with multiple offices located in various localities managed by many Tax Departments.
[3] trực tiếp bóng đá k+ Director of trực tiếp bóng đá k+ Tax Department issues enforcement decisions when trực tiếp bóng đá k+ coerced subject has multiple offices located in various areas managed by several Tax Sub-departments within trực tiếp bóng đá k+ same locality (same province, centrally-run city).
* Note:
- Individuals authorized to issue enforcement decisions as stipulated above can delegate this authority to deputies to consider issuing enforcement decisions.
- Delegation of authority is only performed when trực tiếp bóng đá k+ head is absent and must be presented in writing, specifying trực tiếp bóng đá k+ scope, content, and duration of trực tiếp bóng đá k+ delegation. trực tiếp bóng đá k+ delegated deputy is responsible for their decisions before trực tiếp bóng đá k+ head and trực tiếp bóng đá k+ law. trực tiếp bóng đá k+ delegated individual cannot further delegate this authority to any other individual.
How to calculate trực tiếp bóng đá k+ days for executing tax enforcement procedures in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
How to calculate trực tiếp bóng đá k+ timefor executing tax enforcement procedures in Vietnam?
Based on trực tiếp bóng đá k+ provisions of Clause 2, Article 5 ofCircular 215/2013/TT-BTCon calculating trực tiếp bóng đá k+ days for executing tax enforcement procedures as follows:
[1] In cases where trực tiếp bóng đá k+ deadline is calculated by "days," it is counted continuously according to trực tiếp bóng đá k+ Gregorian calendar, including holidays.
[2] In cases where trực tiếp bóng đá k+ deadline is calculated by "working days," it is counted according to trực tiếp bóng đá k+ working days of state administrative agencies as prescribed by law, excluding Saturdays, Sundays, public holidays, and Tet holidays (collectively called rest days).
[3] In cases where trực tiếp bóng đá k+ deadline is calculated from a specific date, trực tiếp bóng đá k+ starting day of trực tiếp bóng đá k+ deadline is trực tiếp bóng đá k+ day following that specific date.
[4] In cases where trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ deadline for executing trực tiếp bóng đá k+ enforcement procedure coincides with a rest day as prescribed by law, trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ deadline is considered trực tiếp bóng đá k+ next working day after that rest day.
