What is enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices? When is a taxpayer subject to enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices in Vietnam?
What is enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices? Whenis a taxpayer subject to enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices in Vietnam?
Enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices is the term commonly used to describe the tax authority's enforcement measures đá bóng trực tiếp suspension đá bóng trực tiếp use đá bóng trực tiếp invoices for taxpayers who violate the law.
According to Clause 1, Article 34 đá bóng trực tiếpDecree 126/2020/ND-CP, enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices is applied in the following cases:
(1) Taxpayers are subject to enforcement đá bóng trực tiếp administrative decisions on tax management, and other enforcement measures specified at points a, b, c, Clause 1, Article 125 đá bóng trực tiếpLaw on Tax administration 2019do not apply, specifically including the following measures:
- Deductions from the accounts đá bóng trực tiếp the entity subject to enforcement đá bóng trực tiếp the administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; account freezing;
- Deduction from a portion đá bóng trực tiếp wages or income;
- Suspension đá bóng trực tiếp customs procedures for exported and imported goods;
(2) The measures specified at points a, b, c, Clause 1, Article 125 đá bóng trực tiếp theLaw on Tax administration 2019have been applied, but the tax debt has still not been fully collected into the state budget, or in the case specified in Clause 3, Article 125 đá bóng trực tiếp theLaw on Tax administration 2019or upon the request đá bóng trực tiếp the customs authority.
What is enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices? When is a taxpayer subject to enforcement by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices in Vietnam?(Image from the Internet)
Vietnam: How long is the tax enforcement decision by suspension đá bóng trực tiếp use đá bóng trực tiếp invoiceseffective?
Based on Article 127 đá bóng trực tiếp theLaw on Tax administration 2019, the regulation is as follows:
Administrative Decision Enforcement Order on Tax Management
1. The administrative decision enforcement order on tax management includes the following main contents:
a) Date, month, year đá bóng trực tiếp decision issuance;
b) Basis for issuing the decision;
c) Person issuing the decision;
d) Name, address, tax code đá bóng trực tiếp the taxpayer subject to enforcement đá bóng trực tiếp the administrative decision on tax management;
e) Reason for enforcing the administrative decision on tax management;
f) Enforcement measures for the administrative decision on tax management;
g) Time and place đá bóng trực tiếp implementation;
h) Leading agency, coordinating agencies for implementing the enforcement đá bóng trực tiếp the administrative decision on tax management.
2. The enforcement decision for the administrative decision on tax management must be sent to the entity subject to enforcement, the immediate superior tax authority, and relevant organizations and individuals. If conditions for electronic transactions in the field đá bóng trực tiếp tax management are met, the enforcement decision must be sent electronically and updated on the tax authority's electronic portal. If enforced by the measure specified at point d, Clause 1, Article 125 đá bóng trực tiếp this Law, the enforcement decision must be sent to the Chairman đá bóng trực tiếp the commune-level People's Committee where the enforcement đá bóng trực tiếp the administrative decision on tax management is carried out before implementation.
3. The enforcement decision is effective for 1 year from the date đá bóng trực tiếp issuance; if enforced by measures đá bóng trực tiếp deductions from accounts, account freezing, the decision is effective for 30 days from the date đá bóng trực tiếp issuance.
Therefore, the tax enforcement decision is effective for 1 year from the date đá bóng trực tiếp issuance.
Who has the authority to decide on enforcement measures by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices in Vietnam?
According to point d, Clause 1, Article 125 đá bóng trực tiếp theLaw on Tax administration 2019, the regulation is as follows:
Enforcement Measures for Administrative Decisions on Tax Management
1. Enforcement measures for administrative decisions on tax management include:
a) Deductions from the accounts đá bóng trực tiếp entities subject to enforcement đá bóng trực tiếp the administrative decision on tax management at the State Treasury, commercial banks, or other credit institutions; account freezing;
b) Deduction from a portion đá bóng trực tiếp wages or income;
c) Suspension đá bóng trực tiếp customs procedures for exported and imported goods;
d) Suspension đá bóng trực tiếp the use đá bóng trực tiếp invoices;
...
According to Clause 1, Article 126 đá bóng trực tiếp theLaw on Tax administration 2019, the regulation is as follows:
Authority to Decide on Enforcement đá bóng trực tiếp Administrative Decisions on Tax Management
1. The head đá bóng trực tiếp the tax management authority, the Director đá bóng trực tiếp the Anti-Smuggling Department under the General Department đá bóng trực tiếp Customs, the Director đá bóng trực tiếp the Post-Clearance Audit Department have the authority to issue enforcement decisions for administrative decisions on tax management as stipulated at points a, b, c, d, e đá bóng trực tiếp Clause 1, Article 125 đá bóng trực tiếp this Law.
...
Thus, the head đá bóng trực tiếp the tax management authority, the Director đá bóng trực tiếp the Anti-Smuggling Department under the General Department đá bóng trực tiếp Customs, and the Director đá bóng trực tiếp the Post-Clearance Audit Department have the authority to issue enforcement measures by suspension đá bóng trực tiếp use đá bóng trực tiếp invoices.
