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What is the vtv5 trực tiếp bóng đá hôm nay enforcement by distraining assets and selling distrained assets at auction in Vietnam?
According to the provisions at Point e, Clause 1, Article 125 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019,:
vtv5 trực tiếp bóng đá hôm nay enforcement measures
1. For the purposes of Articles 125 to 135, “taxpayer” means the taxpayer against whom a vtv5 trực tiếp bóng đá hôm nay enforcement measure is taken. vtv5 trực tiếp bóng đá hôm nay enforcement measures include:
a) Extract money from the taxpayer’s account at the State Treasury, commercial bank or credit institution; freezing accounts;
d) Deduct money from the taxpayer’ salary or income;
c) Suspend customs procedures for exports or imports;
d) Suspend use of invoices;
dd) Distraint assets and sell distrained assets at auction in accordance with law;
e) Confiscate the taxpayer’s money and assets that are being held by a third party;
g) Revoke the certificate of business registration, certificate of enterprise registration, cooperative registration certificate, investigation registration certificate, license for establishment and operation, practice certificates.
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Thus, distraining assets and selling distrained assets at auction as prescribed by law is one of the vtv5 trực tiếp bóng đá hôm nay enforcementmeasures.
vtv5 trực tiếp bóng đá hôm nay enforcement means the application of measures specified in thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019and other relevant provisions to enforce taxpayers’ fulfillment of their vtv5 trực tiếp bóng đá hôm nay liabilities (Clause 13, Article 3 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019).
Which entities are subject to vtv5 trực tiếp bóng đá hôm nay enforcement by distraining assets and selling distrained assets at auction in Vietnam? (Image from Internet)
Which entities are subject to vtv5 trực tiếp bóng đá hôm nay enforcement bydistraining assets and selling distrained assets at auction in Vietnam?
According to the provisions of Clause 1, Article 35 ofDecree 126/2020/ND-CP:
Enforcement by distraining assets and selling distrained assets at auction
1. Enforcement subjects
This enforcement measure will be implemented when the enforcement measures specified in Points a, b, c, d Clause 1 Article 125 of the Law on vtv5 trực tiếp bóng đá hôm nay Administration cannot be implemented, vtv5 trực tiếp bóng đá hôm nay is not fully collected after these measures are implemented, or in the cases specified in Clause 3 Article 125 of the Law on vtv5 trực tiếp bóng đá hôm nay Administration.
vtv5 trực tiếp bóng đá hôm nay decisions include: decision on imposition of administrative penalties for vtv5 trực tiếp bóng đá hôm nay offences; vtv5 trực tiếp bóng đá hôm nay liability imposition notices and decisions; vtv5 trực tiếp bóng đá hôm nay debt notices; refund disgorgement decisions; extension decisions; permissions for payment by instalments; decisions on invalidation of vtv5 trực tiếp bóng đá hôm nay debt freezing decision; decisions on implementation of remedial measures in accordance with vtv5 trực tiếp bóng đá hôm nay administration laws; decision on payment of damages; other administrative vtv5 trực tiếp bóng đá hôm nay decisions prescribed by law.
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Thus, distraining assets and selling distrained assets at auction in Vietnam applies totaxpayers subject tothe taxenforcement when the following measures cannot be applied:
- Extract money from the taxpayer’s account at the State Treasury, commercial bank or credit institution; freezing accounts; (1)
- Deduct money from the taxpayer’ salary or income; (2)
- Suspend customs procedures for exports or imports; (3)
- Suspend use of invoices; (4)
Or vtv5 trực tiếp bóng đá hôm nay is not fully collected after after such measures (1), (2), (3), (4) have been applied, or in cases specified at Clause 3, Article 125 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019.
* Do not distrained assets of taxpayer that is an individual who is receiving treatment at lawful health facilities.
What are the regulations onthe power to decide ontaxenforcement bydistraining assets and selling distrained assets atauctionin Vietnam?
Under Clause 1, Article 126 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019:
Power to decide vtv5 trực tiếp bóng đá hôm nay enforcement
1. Heads of vtv5 trực tiếp bóng đá hôm nay authorities, the Director of the Smuggling Investigation and Prevention Department of the General Department of Customs, the Director of the Post-clearance Inspection Department have the power to implement the vtv5 trực tiếp bóng đá hôm nay enforcement measures specified in Points a, b, c, d, dd and e in Clause 1 Article 125 of this Law.
2. The revocation of the certificate of business registration, certificate of enterprise registration, cooperative registration certificate, investigation registration certificate, license for establishment and operation, practice certificate mentioned in Point g Clause 1 Article 125 of this Law shall be carried out in accordance with regulations of law.
Thus, Heads of vtv5 trực tiếp bóng đá hôm nay authorities, the Director of the Smuggling Investigation and Prevention Department of the General Department of Customs, the Director of the Post-clearance Inspection Department shall decide on vtv5 trực tiếp bóng đá hôm nay enforcement by distraining assets and selling distrained assets at auction in Vietnam.
