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What are amendments to subjects to be temporarily suspended from exiting Vietnam due to đá bóng trực tiếp debts?

To be specific: in Article 6 of the Draft Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Law on Management and Use of Public Assets, Law on đá bóng trực tiếp Administration, National Reserve Law, the regulations are as follows:

Amendment and Supplement of Certain Articles of the Law on đá bóng trực tiếp Administration

7. Amend and Supplement Clause 1 of Article 66

Orientation for Amendment and Supplement:

Incorporate individuals who are the legal representatives of enterprises as stated in Clause 7, Article 124 of the Law on đá bóng trực tiếp Administration into Clause 1, Article 66 of the Law on đá bóng trực tiếp Administration for consistency. Concurrently, add subjects temporarily suspended from exiting, including individuals who are the legal representatives of cooperatives, cooperative unions, business household heads, and self-employed individuals.

Thus, the Draft Law proposes adding subjects temporarily suspended from exiting due to đá bóng trực tiếp debts, including individuals who are the legal representatives of cooperatives, cooperative unions, business household heads, and self-employed individuals.

Download the Draft Law amending and supplementing certain articles of the Law on đá bóng trực tiếp Administration:Here

What are amendments to subjects to be temporarily suspended from exiting Vietnam due to đá bóng trực tiếp debts?(Image from the Internet)

Who shall be temporarily suspended from exiting Vietnam due to đá bóng trực tiếp debts under the 2019 Law on đá bóng trực tiếp Administration?

Based on Clause 7, Article 124 of the2019 Law on đá bóng trực tiếp Administration, the provisions are as follows:

Cases Subject to Coercive Enforcement of Administrative Decisions on đá bóng trực tiếp Administration

…

7. Individuals who are legal representatives of taxpayers must fulfill their đá bóng trực tiếp obligations for enterprises under coercive enforcement of administrative decisions on đá bóng trực tiếp administration before exiting and can be temporarily suspended from exiting according to the laws on exit and entry.

Simultaneously, Clause 5, Article 36 of the2019 Law on Exit and Entry of Vietnamese Citizensstipulates cases of temporary suspension from exiting due to đá bóng trực tiếp debts as follows:

Cases of Temporary Suspension from Exiting

…

5. Taxpayers, legal representatives of enterprises under coercive enforcement of administrative decisions on đá bóng trực tiếp administration, Vietnamese citizens exiting to settle abroad, and Vietnamese citizens residing abroad before exiting, who have not fulfilled their đá bóng trực tiếp obligations as stipulated by đá bóng trực tiếp management laws.

Thus, subjects who can be temporarily suspended from exiting due to đá bóng trực tiếp debts include taxpayers, legal representatives of enterprises, Vietnamese citizens exiting to settle abroad, and Vietnamese citizens residing abroad before exiting.

What is the current content of đá bóng trực tiếp management in Vietnam?

According to Article 4 of the2019 Law on đá bóng trực tiếp Administration, the content of đá bóng trực tiếp management includes:

- đá bóng trực tiếp registration, đá bóng trực tiếp declaration, đá bóng trực tiếp payment, đá bóng trực tiếp determination.

- đá bóng trực tiếp refunds, đá bóng trực tiếp exemptions, đá bóng trực tiếp reductions, non-collection of taxes.

- Freezing of đá bóng trực tiếp debts; debt relief of đá bóng trực tiếp amounts, late payment fees, fines; exemption from late payment fees, fines; non-calculation of late payment fees; đá bóng trực tiếp payment extensions; gradual payment of đá bóng trực tiếp debts.

- Taxpayer information management.

- Invoice and document management.

- đá bóng trực tiếp inspection, đá bóng trực tiếp audit, and implementation of measures to prevent, counteract, and stop đá bóng trực tiếp law violations.

- Coercive enforcement of administrative decisions on đá bóng trực tiếp administration.

- Handling of administrative violations in đá bóng trực tiếp management.

- Resolution of đá bóng trực tiếp-related complaints and denunciations.

- International đá bóng trực tiếp cooperation.

- Propaganda and support for taxpayers.

What are the principles of current đá bóng trực tiếp management in Vietnam?

The principles of đá bóng trực tiếp management are specified in Article 5 of the2019 Law on đá bóng trực tiếp Administrationand include:

- All organizations, households, business households, and individuals must fulfill their đá bóng trực tiếp obligations as stipulated by law.

- đá bóng trực tiếp management agencies and other state agencies assigned đá bóng trực tiếp collection duties must manage taxes per this Law and related legal documents, ensuring transparency, equality, and protection of the legitimate rights and interests of taxpayers.

- Agencies, organizations, and individuals are responsible for participating in đá bóng trực tiếp management according to the law.

- Implement administrative procedure reforms and modern information technology applications in đá bóng trực tiếp management; apply đá bóng trực tiếp management principles per international practices, including the principle of the substance of transactions determining đá bóng trực tiếp obligations, risk management principles in đá bóng trực tiếp administration, and other principles suitable to Vietnam's conditions.

- Apply priority measures in implementing đá bóng trực tiếp procedures for export and import goods according to customs laws and the Government's regulations.

What Actions are Prohibited in đá bóng trực tiếp Management?

According to Article 6 of the2019 Law on đá bóng trực tiếp Administration, prohibited actions in đá bóng trực tiếp management include:

- Collusion, conspiracy, and protecting đá bóng trực tiếp evasion or price transfer between taxpayers and đá bóng trực tiếp management officials or đá bóng trực tiếp management agencies.

- Causing trouble and harassment for taxpayers.

- Embezzling or misusing đá bóng trực tiếp funds.

- Deliberately not declaring or incorrectly and untimely declaring the amount of đá bóng trực tiếp payable.

- Obstructing đá bóng trực tiếp management officials from performing their duties.

- Using another taxpayer's đá bóng trực tiếp code to commit illegal acts or allowing others to use one's đá bóng trực tiếp code not compliant with the law.

- Selling goods and providing services without issuing invoices as required by law, using illegal invoices, and improperly using invoices.

- Tampering with, misappropriating, unauthorized access, and destruction of taxpayer information systems.