When is vtv5 trực tiếp bóng đá hôm nay enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay assets not applicable to taxpayers in Vietnam?

When is vtv5 trực tiếp bóng đá hôm nay enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay assets not applicable to taxpayers in Vietnam?

Based on Clause 1, Article 133 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, which regulates enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay taxpayer’s assets and sell them at auction, vtv5 trực tiếp bóng đá hôm nay provisions are as follows:

Enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay taxpayer’s assets and sell them at auction

1. vtv5 trực tiếp bóng đá hôm nay enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay assets shall not be applied in vtv5 trực tiếp bóng đá hôm nay case where vtv5 trực tiếp bóng đá hôm nay taxpayer is an individual undergoing treatment at a medical facility established in accordance with vtv5 trực tiếp bóng đá hôm nay law.

2. vtv5 trực tiếp bóng đá hôm nay value of vtv5 trực tiếp bóng đá hôm nay assets sequestered from vtv5 trực tiếp bóng đá hôm nay coerced entity is equivalent to vtv5 trực tiếp bóng đá hôm nay tax amount stated in vtv5 trực tiếp bóng đá hôm nay coercive decision and vtv5 trực tiếp bóng đá hôm nay costs for organizing vtv5 trực tiếp bóng đá hôm nay enforcement of vtv5 trực tiếp bóng đá hôm nay coercive measure.

....

vtv5 trực tiếp bóng đá hôm nay enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay assets is not applied to taxpayers when vtv5 trực tiếp bóng đá hôm nay taxpayer is an individual undergoing treatment at a medical facility established in accordance with vtv5 trực tiếp bóng đá hôm nay law.

When is vtv5 trực tiếp bóng đá hôm nay enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay assets not applicable to taxpayers in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Who has vtv5 trực tiếp bóng đá hôm nay authority to decide on vtv5 trực tiếp bóng đá hôm nay application of enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay taxpayer’s assets?

According to Clause 1, Article 126 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, which regulates vtv5 trực tiếp bóng đá hôm nay authority to decide on tax enforcement, vtv5 trực tiếp bóng đá hôm nay provisions are as follows:

Article 126. Authority to Decide on tax enforcement

1. vtv5 trực tiếp bóng đá hôm nay heads of tax administration agencies, vtv5 trực tiếp bóng đá hôm nay Director of vtv5 trực tiếp bóng đá hôm nay Anti-smuggling Investigation Bureau under vtv5 trực tiếp bóng đá hôm nay General Department of Customs, and vtv5 trực tiếp bóng đá hôm nay Director of vtv5 trực tiếp bóng đá hôm nay Post-clearance Audit Department have vtv5 trực tiếp bóng đá hôm nay authority to issue decisions applying coercive measures to enforce administrative decisions regarding tax management as stipulated in Points a, b, c, d, đ, and e, Clause 1, Article 125 of this Law.

2. vtv5 trực tiếp bóng đá hôm nay revocation of vtv5 trực tiếp bóng đá hôm nay enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, license of establishment and operation, practice license as provided in Point g, Clause 1, Article 125 of this Law shall be carried out in accordance with vtv5 trực tiếp bóng đá hôm nay law.

vtv5 trực tiếp bóng đá hôm nay heads of tax administration agencies, vtv5 trực tiếp bóng đá hôm nay Director of vtv5 trực tiếp bóng đá hôm nay Anti-smuggling Investigation Bureau under vtv5 trực tiếp bóng đá hôm nay General Department of Customs, and vtv5 trực tiếp bóng đá hôm nay Director of vtv5 trực tiếp bóng đá hôm nay Post-clearance Audit Department have vtv5 trực tiếp bóng đá hôm nay authority to decide on vtv5 trực tiếp bóng đá hôm nay application of enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay taxpayer’s assets.

What types of assets are not subject to enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay taxpayer’s assets in Vietnam?

Based on Clause 2, Article 35 ofDecree 126/2020/ND-CP, which defines vtv5 trực tiếp bóng đá hôm nay types of assets not subject to enforcement by seizure of vtv5 trực tiếp bóng đá hôm nay taxpayer’s assets, vtv5 trực tiếp bóng đá hôm nay provisions are as follows:

(1) For individuals subject to enforcement of administrative decisions regarding tax management:

- vtv5 trực tiếp bóng đá hôm nay only house of vtv5 trực tiếp bóng đá hôm nay individual and their family who are coerced.

- Medicines, food, and essential supplies for vtv5 trực tiếp bóng đá hôm nay individual and their family who are coerced.

- Necessary ordinary labor tools used as vtv5 trực tiếp bóng đá hôm nay primary or sole means of livelihood for vtv5 trực tiếp bóng đá hôm nay individual and their family who are coerced.

- Clothing, essential living items for vtv5 trực tiếp bóng đá hôm nay individual and their family who are coerced.

- Worship items; relics, medals, badges, commendations.

(2) For production and business establishments:

- Medicines, equipment, tools, assets belonging to medical facilities, except where these are circulating assets for business purposes; food, supplies, assets serving mid-shift meals for employees.

- Kindergartens, schools, and equipment, means, items belonging to these establishments unless they are circulating assets for business purposes of vtv5 trực tiếp bóng đá hôm nay enterprise.

- Equipment, means, tools ensuring safety, fire/explosion prevention, environmental protection.

- Infrastructure serving public interests, security, national defense; imported goods directly serving security, national defense; imported/exported goods for ensuring social welfare, disaster, calamity, epidemic mitigation; imported/exported goods for humanitarian aid, non-refundable aid.

- Hazardous toxic chemicals that are not allowed to circulate.

- Raw materials, finished products, semi-finished products currently in closed production chains.

(3) For state agencies, political organizations, socio-political organizations, and professional social organizations (collectively referred to as agencies/organizations) operating with funds allocated by vtv5 trực tiếp bóng đá hôm nay state budget, no sequestration of assets procured from state budget sources is allowed but requires vtv5 trực tiếp bóng đá hôm nay agency/organization to submit a written request to vtv5 trực tiếp bóng đá hôm nay competent authority for financial support to enforce vtv5 trực tiếp bóng đá hôm nay coercive decision.

In cases where vtv5 trực tiếp bóng đá hôm nay agency/organization generates revenue from other legitimate activities, assets procured from those revenues are sequestered to enforce vtv5 trực tiếp bóng đá hôm nay coercive decision, except for vtv5 trực tiếp bóng đá hôm nay following assets:

- Medicines, equipment, tools, assets belonging to medical facilities, except where these are circulating assets for business purposes; food, supplies, assets serving mid-shift meals for officials.

- Kindergartens, schools, equipment, means, items belonging to these establishments unless they are circulating assets for business purposes of vtv5 trực tiếp bóng đá hôm nay agency/organization.

- Equipment, means, tools ensuring occupational safety, fire/explosion prevention, and environmental protection.

- Office headquarters.

- Infrastructure serving public interests, security, national defense.