What are procedures for enforced seizure lịch trực tiếp bóng đá hôm nay assets and auctioning lịch trực tiếp bóng đá hôm nay seized assets in Vietnam?

What are procedures for enforced seizure lịch trực tiếp bóng đá hôm nay assets and auctioning lịch trực tiếp bóng đá hôm nay seized assets in Vietnam?

Based on Section 5, Part B lịch trực tiếp bóng đá hôm nayDecision 1795/QD-TCT in 2022, the procedures for enforced seizure lịch trực tiếp bóng đá hôm nay assets and auctioning lịch trực tiếp bóng đá hôm nay seized assets in Vietnam are as follows:

Step 1: Create a list lịch trực tiếp bóng đá hôm nay taxpayers to be enforced

Step 2: Collect and verify information lịch trực tiếp bóng đá hôm nay taxpayers to be enforced

Step 3: Create a list lịch trực tiếp bóng đá hôm nay taxpayers to be enforced

Step 4: Issue an enforcement decision

Step 5: Send and publicize the enforcement decision

Step 6: Organize the implementation

What are procedures for enforced seizure lịch trực tiếp bóng đá hôm nay assets and auctioning lịch trực tiếp bóng đá hôm nay seized assets in Vietnam?(Image from the Internet)

Who are subject toenforced seizure lịch trực tiếp bóng đá hôm nay assets and auctioning lịch trực tiếp bóng đá hôm nay seized assets in Vietnam?

According to Clause 1, Article 35 lịch trực tiếp bóng đá hôm nayDecree 126/2020/ND-CP:

Enforced Seizure and Auctioning lịch trực tiếp bóng đá hôm nay Seized Assets

1. Subjects lịch trực tiếp bóng đá hôm nay application

a) Enforced seizure and auctioning lịch trực tiếp bóng đá hôm nay seized assets apply to taxpayers enforced to execute administrative decisions on tax administration where other enforcement measures stipulated at points a, b, c, d, Clause 1, Article 125 lịch trực tiếp bóng đá hôm nay the Law on Tax Administration cannot be applied or have been applied but still insufficient to collect the owed tax into the state budget or fall under the case stipulated in Clause 3, Article 125 lịch trực tiếp bóng đá hôm nay the Law on Tax Administration.

Administrative decisions on tax administration include: administrative violation sanction decisions on tax administration; tax assessment notifications, tax assessment decisions; overdue tax notifications; refund recovery decisions; extension decisions; installment payment decisions; decisions on terminating the validity lịch trực tiếp bóng đá hôm nay overdue tax deferral decisions; decisions on applying remedial measures according to the law on handling administrative violations on tax administration; damage compensation decisions; other administrative decisions on tax administration according to the laws.

Thus, subjects for enforced seizure and auctioning lịch trực tiếp bóng đá hôm nay seized assets in tax administration are taxpayers enforced to execute administrative decisions on tax administration where other measures cannot be applied:

- Deducting money from the accounts lịch trực tiếp bóng đá hôm nay enforced taxpayers at the State Treasury, commercial banks, or other credit institutions; account freeze; (1)

- Deducting part lịch trực tiếp bóng đá hôm nay salaries or income; (2)

- Halting customs procedures for export and import goods; (3)

- Suspending invoice usage; (4)

Or, where measures (1), (2), (3), (4) have been applied but still insufficient to collect the owed tax into the state budget, or as stipulated in Clause 3, Article 125 lịch trực tiếp bóng đá hôm nay theLaw on Tax Administration 2019.

* Seizure lịch trực tiếp bóng đá hôm nay assets is not applied if the taxpayer is an individual undergoing treatment in medical facilities established according to the law.

Which assets are exempt from seizure in Vietnam?

Assets exempt from seizure are stipulated in Clause 2, Article 35 lịch trực tiếp bóng đá hôm nayDecree 126/2020/ND-CPas follows:

(1) For individuals enforced to execute administrative decisions on tax administration:

- The only residence lịch trực tiếp bóng đá hôm nay the individual and the family lịch trực tiếp bóng đá hôm nay the enforced person.

- Medicines, food, essential needs lịch trực tiếp bóng đá hôm nay the individual and the family lịch trực tiếp bóng đá hôm nay the enforced person.

- Necessary labor tools as the main or only means lịch trực tiếp bóng đá hôm nay living for the individual and the family lịch trực tiếp bóng đá hôm nay the enforced person.

- Clothes, essential daily items lịch trực tiếp bóng đá hôm nay the individual and the family lịch trực tiếp bóng đá hôm nay the enforced person.

- Worship items; relics, medals, commendations.

(2) For production and business establishments:

- Medicines, vehicles, tools, assets lịch trực tiếp bóng đá hôm nay medical facilities, except when these are circulating assets for business; food, tools, assets serving mid-shift meals for workers.

- Kindergartens, schools, and equipment, means, items lịch trực tiếp bóng đá hôm nay these facilities, if these are not circulating assets for business lịch trực tiếp bóng đá hôm nay the enterprise.

- Equipment, means, tools ensuring labor safety, fire and explosion prevention, environmental pollution prevention.

- Infrastructure serving public interests, security, defense; directly imported goods for security, defense; imported and exported goods ensuring social security, overcoming natural disasters, calamities, epidemics; humanitarian aid, non-refundable aid goods.

- Raw materials, finished products, semi-finished products that are hazardous chemicals not allowed for circulation.

- Raw materials, semi-finished products within a closed production line.

(3) For state agencies, political organizations, socio-political organizations, social-professional organizations (collectively referred to as agencies, organizations) operating with state budget funds, the non-seizure applies to assets procured from the state budget. It requires these agencies, organizations to request financial support from the competent authority to execute the enforcement decision.

Where agencies, organizations have income from legal revenue-generating activities, seized assets are those procured from those revenues, except for the following assets:

- Medicines, vehicles, tools, assets lịch trực tiếp bóng đá hôm nay medical facilities, except when these are circulating assets for business; food, tools, assets serving mid-shift meals for officials.

- Kindergartens, schools, equipment, means, items lịch trực tiếp bóng đá hôm nay these facilities if these are not circulating assets for business lịch trực tiếp bóng đá hôm nay the agency, organization.

- Equipment, means, tools ensuring labor safety, fire and explosion prevention, environmental pollution prevention.

- Office headquarters.

- Infrastructure serving public benefits, security, defense.