What are procedures for tax enforcement by deducting money from bóng đá hôm nay trực tiếp taxpayer’s salary or income in Vietnam?

What aremeasures for enforcing tax debt collection according to bóng đá hôm nay trực tiếp latest tax debt collection enforcement procedures in Vietnam?

Based on Section 2 Part B inQuyết định 1795/QĐ-TCT năm 2022regarding Tax Debt Collection Enforcement Procedures, bóng đá hôm nay trực tiếp General Department of Taxation has issued measures for enforcing tax debt collection, including:

- Deduction of money from accounts, freezing bank accounts of taxpayers opened at bóng đá hôm nay trực tiếp State Treasury, commercial banks, other credit institutions.

- Deduction of a portion of salary or income.

- Proposing customs to stop customs procedures for exported and imported goods.

- Suspension of invoice usage.

- Inventory and auction of seized assets.

- Collection of money and other properties of taxpayers held by other organizations and individuals.

- Revocation of business registration certificates.

What are procedures for tax enforcement by deducting money from bóng đá hôm nay trực tiếp taxpayer’s salary or income in Vietnam?

According to Subsection 2 Section 2 Part B of bóng đá hôm nay trực tiếp Tax Debt Collection Enforcement Procedures attached toDecision 1795/QD-TCT, bóng đá hôm nay trực tiếp enforcement by deducting a portion of salary or income is carried out as follows:

(1). Prepare a List of Taxpayers (taxpayer) Subject to Enforcement

- Basis for preparing bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement:

taxpayer are individuals who have outstanding tax debts and receive salaries, wages, income from agencies, organizations where bóng đá hôm nay trực tiếp individual is employed or has signed labor contracts for six months or more, or agencies, organizations paying retirement, disability allowances, falling under one of bóng đá hôm nay trực tiếp following cases:

+ Individuals not having accounts at bóng đá hôm nay trực tiếp State Treasury, commercial banks, other credit institutions, or bóng đá hôm nay trực tiếp tax agency has sent a verification document regarding bóng đá hôm nay trực tiếp account information but bóng đá hôm nay trực tiếp taxpayer subject to enforcement, State Treasury, commercial banks, other credit institutions do not provide or provide insufficient information.

+ Individuals with accounts at State Treasury, commercial banks, other credit institutions, bóng đá hôm nay trực tiếp tax agency has issued enforcement decisionsto deduct money from bóng đá hôm nay trực tiếp account but by bóng đá hôm nay trực tiếp date of list preparation, bóng đá hôm nay trực tiếp tax debt subject to enforcement has not been fully paid into bóng đá hôm nay trực tiếp state budget.

+ Individuals are subject to one of bóng đá hôm nay trực tiếp following enforcement measures by bóng đá hôm nay trực tiếp tax agency:

- Suspension of invoice usage;

- Inventory and auction of seized assets;

- Collection of money and properties held by other agencies, organizations, individuals;

- Or bóng đá hôm nay trực tiếp taxpayer is in bóng đá hôm nay trực tiếp period when bóng đá hôm nay trực tiếp tax agency has written to request bóng đá hôm nay trực tiếp business registration agency to revoke bóng đá hôm nay trực tiếp business registration certificate but bóng đá hôm nay trực tiếp business registration agency has not yet issued bóng đá hôm nay trực tiếp revocation decision.

+ Individuals with outstanding tax debts, showing behavior of dispersing assets or fleeing from debts.

- Preparation of bóng đá hôm nay trực tiếp list:

Monthly, officials review bóng đá hôm nay trực tiếp databaseof bóng đá hôm nay trực tiếp tax agency and documents provided by related organizations, individuals to update into bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement by bóng đá hôm nay trực tiếp deduction of a portion of salary or income (form No. 02-1/DS-TL attached to these procedures).

Based on bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement (form No. 02-1/DS-TL), bóng đá hôm nay trực tiếp tax debt enforcement department can cooperate with bóng đá hôm nay trực tiếp inspection department, bóng đá hôm nay trực tiếp revenue management department, and other related departments to review and accurately determine bóng đá hôm nay trực tiếp tax debt of taxpayer.

(2) Collecting and Verifying Information of taxpayer Subject to Enforcement

- Information to be collected and verified:

+ Name, tax code, address of bóng đá hôm nay trực tiếp paying agency, organization;

+ Name, tax code, salary, income of bóng đá hôm nay trực tiếp individual subject to enforcement.

- Methods of collecting and verifying information:

+ Officials exploit bóng đá hôm nay trực tiếp tax agency’s database and update it into bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement (form No. 02-1/DS-TL).

+ For cases with incomplete information:

- Request related departments of tax declaration and accounting or inspection departments to provide (if necessary).

- Send a written request to taxpayer subject to enforcement, paying organization to provide information according to form No. 02/XM-TL attached to this procedure.

Upon receiving information from organizations, individuals, officials must update bóng đá hôm nay trực tiếp information into bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement (form No. 02-1/DS-TL) on bóng đá hôm nay trực tiếp same working day.

(3) Preparation of bóng đá hôm nay trực tiếp List of taxpayer Subject to Enforcement

- Based on bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement (form 02-1/DS-TL) and bóng đá hôm nay trực tiếp collected, verified information, officials prepare bóng đá hôm nay trực tiếp list of taxpayer to be enforced by deducting a portion of salary or income (form No. 02-2/DS-TL attached to these procedures).

- If, after bóng đá hôm nay trực tiếp deadline for providing information, bóng đá hôm nay trực tiếp paying organization does not provide sufficient information, officials will apply other suitable enforcement measures.- If bóng đá hôm nay trực tiếp agency managing bóng đá hôm nay trực tiếp salary, income of bóng đá hôm nay trực tiếp enforced taxpayer notifies that bóng đá hôm nay trực tiếp labor contract has ended, officials prepare a proposal and a dossier to present to bóng đá hôm nay trực tiếp unit leadership to switch to other suitable enforcement measures as prescribed.

(4) Issuance of Enforcement Decisions

- Based on bóng đá hôm nay trực tiếp list of taxpayer subject to enforcement (form No. 02-2/DS-TL), officials:

+ Draft bóng đá hôm nay trực tiếp enforcement decisions (form No. 02/CC), accompanied by:

- Proposal for applying enforcement measures, clearly stating bóng đá hôm nay trực tiếp process of urging and applying enforcement measures;

- Notice of tax debt (form No. 01/TTN) at bóng đá hôm nay trực tiếp nearest time or other administrative tax decisions;

- Verification documentation (if any);

- Information provided by bóng đá hôm nay trực tiếp paying organization, enforced individual (if any);

- Documentation proving bóng đá hôm nay trực tiếp taxpayer's dispersal of assets or absconding (if any);

- Issued enforcement decisions (if any);

- Other related documents (if any).

+ Report to bóng đá hôm nay trực tiếp department/section leader for bóng đá hôm nay trực tiếp head of bóng đá hôm nay trực tiếp tax agency to sign, issue enforcement decisions.

- Upon receiving bóng đá hôm nay trực tiếp draft enforcement decisions with complete documentation, bóng đá hôm nay trực tiếp head of bóng đá hôm nay trực tiếp tax agency signs and issues enforcement decisions at bóng đá hôm nay trực tiếp specified time:

+ Immediately after bóng đá hôm nay trực tiếp expiration of bóng đá hôm nay trực tiếp enforcement decision deducting money from accounts or freezing bóng đá hôm nay trực tiếp account of bóng đá hôm nay trực tiếp enforced individual.

+ Immediately after receiving information for applying this enforcement measure or applying it simultaneously.

(5) Sending and Publicizing bóng đá hôm nay trực tiếp Enforcement Decision

- bóng đá hôm nay trực tiếp enforcement decision is sent to bóng đá hôm nay trực tiếp enforced individual; bóng đá hôm nay trực tiếp salary or income-paying organization; related organizations on bóng đá hôm nay trực tiếp issuance day.

bóng đá hôm nay trực tiếp sending method follows bóng đá hôm nay trực tiếp provisions at point c clause 3 Article 32 ofDecree 126/2020/ND-CP.

- bóng đá hôm nay trực tiếp tax agency must publish enforced taxpayer information on bóng đá hôm nay trực tiếp tax sector's website:+ If bóng đá hôm nay trực tiếp enforcement decisions is signed electronically, bóng đá hôm nay trực tiếp tax management system automatically publicizes bóng đá hôm nay trực tiếp information according to form No. 01/CKCC attached to these procedures.+ If not signed electronically, officials enter bóng đá hôm nay trực tiếp enforcement decisions information into bóng đá hôm nay trực tiếp tax management system for publication.

(6) Enforcement Organization

While bóng đá hôm nay trực tiếp enforcement decisions is effective, officials monitor its implementation. Specifically:

- On bóng đá hôm nay trực tiếp same working day of receiving information that bóng đá hôm nay trực tiếp enforced taxpayer or paying organization has fully paid bóng đá hôm nay trực tiếp tax debt stated in enforcement decisions; or bóng đá hôm nay trực tiếp enforced debt has different adjustments like installments, tax extension, or penalty forgiveness:Officials prepare a proposal with bóng đá hôm nay trực tiếp entire dossier for bóng đá hôm nay trực tiếp department/section leader to present to bóng đá hôm nay trực tiếp head of bóng đá hôm nay trực tiếp tax agency to issue a decision to terminate bóng đá hôm nay trực tiếp effect of bóng đá hôm nay trực tiếp enforcement decisions (form No. 08/CC), which is sent to taxpayer and bóng đá hôm nay trực tiếp paying organization to cease enforcement.

- If bóng đá hôm nay trực tiếp enforcement decision becomes ineffective without fully collecting bóng đá hôm nay trực tiếp enforced tax, officials will apply other suitable enforcement measures.

What are Procedures for tax enforcement by deducting money from bóng đá hôm nay trực tiếp taxpayer’s salary or income (Image from bóng đá hôm nay trực tiếp Internet)

What are Principles to Ensure in Enforcing Tax Debt Collection Measures in Vietnam?

Based on Section 1 Part B of bóng đá hôm nay trực tiếp Tax Debt Collection Enforcement Procedures attached toDecision 1795/QD-TCT of 2022, bóng đá hôm nay trực tiếp principles to ensure in enforcing tax debt collection measures include:

- For measures of deducting money from accounts or freezing accounts of taxpayers at State Treasury, commercial banks, credit institutions; Deducting a portion of salary or income; proposing bóng đá hôm nay trực tiếp customs agency to enforce by stopping customs procedures for exported and imported goods, bóng đá hôm nay trực tiếp application of these measures is as follows:

+ Deducting money from accounts or freezing accounts of taxpayers applies to those with accounts at State Treasury, commercial banks, other credit institutions.If bóng đá hôm nay trực tiếp taxpayer is an enterprise or organization, but bóng đá hôm nay trực tiếp tax agency's database lacks account information or inaccurate account information, bóng đá hôm nay trực tiếp tax agency must verify account information to enforce.

+ Deducting a portion of salary or income only applies to individuals receiving salary, wages, or income from:- Agencies, organizations where bóng đá hôm nay trực tiếp individual is employed;- Agencies, organizations where bóng đá hôm nay trực tiếp individual has signed labor contracts for six months or more;- Agencies, organizations paying retirement, disability allowances.

+ Stopping customs procedures for exported and imported goods applies only if bóng đá hôm nay trực tiếp tax agency has sufficient information and documents to determine bóng đá hôm nay trực tiếp taxpayer has export or import activities or has engaged in such activities at least once in 12 months.

+ bóng đá hôm nay trực tiếp tax agency applies enforcement measures accordingly and effectively based on bóng đá hôm nay trực tiếp taxpayer’s actual situation.

- Measures d, đ, e, g in clause 1 Article 125 ofTax Management Law 2019must follow bóng đá hôm nay trực tiếp sequential order.

- enforcement decisions for each taxpayer must be continuously issued in succession.

For measures d, đ, e in clause 1 Article 125 ofTax Management Law 2019, if there’s more effective measure or information, bóng đá hôm nay trực tiếp tax management agency applies it simultaneously.

- From bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp tax agency proposes revoking bóng đá hôm nay trực tiếp business registration certificate until a decision or a non-revocation notice, bóng đá hôm nay trực tiếp tax agency can apply suitable enforcement measures for effective tax management.

- If a taxpayer disperses assets or flees, bóng đá hôm nay trực tiếp enforced amount corresponds to bóng đá hôm nay trực tiếp total tax debt.