When is a taxpayer subject to enforcement through trực tiếp bóng đá k+ suspension of customs procedures for exports and imports in Vietnam?
When is a taxpayer subject to enforcement through trực tiếp bóng đá k+ suspension of customs procedures for exports and imports in Vietnam?
According to Article 131 of trực tiếp bóng đá k+Law on Tax Administration 2019, it is stipulated as follows:
Enforcement by suspension of customs procedures for exports and imports
1. trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ customs authority where trực tiếp bóng đá k+ taxpayer has overdue tax debts must notify no later than 5 working days before applying trực tiếp bóng đá k+ measure of suspending customs procedures for exports and imports.
2. trực tiếp bóng đá k+ measure of suspending customs procedures is not applied in trực tiếp bóng đá k+ following cases:
a) Exported goods are subject to tax exemption, non-taxable subjects, or have an export tax rate of 0%;
b) exports and imports directly serving national defense, security, disaster prevention, epidemic prevention, emergency relief; humanitarian aid, non-refundable aid.
3. trực tiếp bóng đá k+ Government of Vietnam provides detailed regulations on this Article.
Thus, trực tiếp bóng đá k+ enforcement by suspension of customs procedures for exports and imports is as follows:
- trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ customs authority where trực tiếp bóng đá k+ taxpayer has overdue tax debts must notify no later than 5 working days before applying trực tiếp bóng đá k+ measure of suspending customs procedures for exports and imports.
In addition, trực tiếp bóng đá k+ measure of suspending customs procedures is not applied in trực tiếp bóng đá k+ following cases:
- Exported goods are subject to tax exemption, non-taxable subjects, or have an export tax rate of 0%;
- exports and imports directly serving national defense, security, disaster prevention, epidemic prevention, emergency relief; humanitarian aid, non-refundable aid.
When is a taxpayer subject to enforcement through trực tiếp bóng đá k+ suspension of customs procedures for exports and imports in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
What contents are included in trực tiếp bóng đá k+ tax enforcement decision in Vietnam?
According to Article 127 of trực tiếp bóng đá k+Law on Tax Administration 2019, it is stipulated as follows:
Tax enforcement decision
1. trực tiếp bóng đá k+ tax enforcement decision includes trực tiếp bóng đá k+ following main contents:
a) Date, month, year of issuance;
b) Basis for issuing trực tiếp bóng đá k+ decision;
c) Issuer of trực tiếp bóng đá k+ decision;
d) Name, address, tax identification number of trực tiếp bóng đá k+ taxpayer subject to enforcement of tax enforcement decision;
dd) Reason for enforcement of tax enforcement decision;
e) Measure of enforcement of tax enforcement decision;
g) Time and place of implementation;
h) Leading agency, coordinating agency implementing trực tiếp bóng đá k+ tax enforcement decision.
2. trực tiếp bóng đá k+ tax enforcement decision must be sent to trực tiếp bóng đá k+ subject of enforcement, trực tiếp bóng đá k+ direct superior tax management authority, and relevant organizations and individuals; in case of eligibility for electronic transactions in trực tiếp bóng đá k+ field of tax management, trực tiếp bóng đá k+ enforcement decision is sent electronically and updated on trực tiếp bóng đá k+ electronic portal of trực tiếp bóng đá k+ tax management authority; in case of enforcement by trực tiếp bóng đá k+ measure specified at point đ, clause 1, Article 125 of this Law, trực tiếp bóng đá k+ enforcement decision must be sent to trực tiếp bóng đá k+ Chairman of trực tiếp bóng đá k+ People's Committee of trực tiếp bóng đá k+ commune where trực tiếp bóng đá k+ enforcement of trực tiếp bóng đá k+ administrative decision on tax management is carried out before implementation.
3. trực tiếp bóng đá k+ enforcement decision is effective for one year from trực tiếp bóng đá k+ date of issuance; in case of enforcement by trực tiếp bóng đá k+ measure of extracting money from trực tiếp bóng đá k+ account, freezing trực tiếp bóng đá k+ account of trực tiếp bóng đá k+ subject of enforcement, it is effective for 30 days from trực tiếp bóng đá k+ date of issuance.
trực tiếp bóng đá k+ tax enforcement decision includes trực tiếp bóng đá k+ following main contents:
- Date, month, year of issuance;
- Basis for issuing trực tiếp bóng đá k+ decision;
- Issuer of trực tiếp bóng đá k+ decision;
- Name, address, tax identification number of trực tiếp bóng đá k+ taxpayer subject to enforcement of tax enforcement decision;
- Reason for enforcement of tax enforcement decision;
- Measure of enforcement of tax enforcement decision;
- Time and place of implementation;
- Leading agency, coordinating agency implementing trực tiếp bóng đá k+ tax enforcement decision.
How many measures are there for enforcing tax enforcement decision in Vietnam?
trực tiếp bóng đá k+ measures for enforcing tax enforcement decision are stipulated in Clause 1, Article 125 of trực tiếp bóng đá k+Law on Tax Administration 2019. Specifically:
(1) Extracting money from trực tiếp bóng đá k+ account of trực tiếp bóng đá k+ subject of enforcement of tax enforcement decision at trực tiếp bóng đá k+ State Treasury, commercial banks, other credit institutions; freezing accounts;
(2) Deducting part of trực tiếp bóng đá k+ salary or income;
(3) Suspending customs procedures for exports and imports;
(4) Suspending trực tiếp bóng đá k+ use of invoices;
(5) Seizing assets, auctioning seized assets according to legal provisions;
(6) Collecting money or other assets of trực tiếp bóng đá k+ subject of enforcement of tax enforcement decision held by agencies, organizations, or individuals;
(7) Revoking trực tiếp bóng đá k+ business registration certificate, enterprise registration certificate, cooperative registration certificate, investment registration certificate, establishment and operating license, practice license.
Moreover, trực tiếp bóng đá k+ aforementioned enforcement measures will cease to be effective once trực tiếp bóng đá k+ owed taxes are fully paid into trực tiếp bóng đá k+ state budget.
