trực tiếp bóng đá việt nam hôm nayHow many enforcement measures are there for implementation of tax enforcement decisions in Vietnam?
How many enforcement measures are there for implementation of tax enforcement decisions in Vietnam?
Pursuant to Clause 1, Article 125 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administration, trực tiếp bóng đá việt nam hôm nay enforcement measures for implementation of tax enforcement decisions are prescribed as follows:
Enforcement measures for implementation of tax enforcement decisions
1. trực tiếp bóng đá việt nam hôm nay enforcement measures for implementation of tax enforcement decisions include:
a) Deducting money from trực tiếp bóng đá việt nam hôm nay account of trực tiếp bóng đá việt nam hôm nay entity subject to enforcement of trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration at trực tiếp bóng đá việt nam hôm nay State Treasury, commercial banks, or other credit institutions; freezing trực tiếp bóng đá việt nam hôm nay account;
b) Withholding a portion of salary or income;
c) Halting trực tiếp bóng đá việt nam hôm nay customs procedures for export and import goods;
d) Suspending trực tiếp bóng đá việt nam hôm nay use of invoices;
đ) Seizing property, auctioning trực tiếp bóng đá việt nam hôm nay seized property in accordance with trực tiếp bóng đá việt nam hôm nay law;
e) Collecting money, or other assets of trực tiếp bóng đá việt nam hôm nay entity subject to enforcement of trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration held by other agencies, organizations, or individuals;
g) Revoking trực tiếp bóng đá việt nam hôm nay certificate of enterprise registration, certificate of business registration, certificate of cooperative registration, certificate of investment registration, license for establishment and operation, practice license.
- trực tiếp bóng đá việt nam hôm nay enforcement measures for implementation of tax enforcement decisions prescribed in Clause 1 of this Article cease to be effective once trực tiếp bóng đá việt nam hôm nay outstanding tax is fully paid into trực tiếp bóng đá việt nam hôm nay state budget.
- trực tiếp bóng đá việt nam hôm nay application of enforcement measures for implementation of tax enforcement decisions is carried out as follows:
a) For trực tiếp bóng đá việt nam hôm nay enforcement measures prescribed in Points a, b, and c of Clause 1 of this Article, depending on trực tiếp bóng đá việt nam hôm nay actual situation, trực tiếp bóng đá việt nam hôm nay tax administration authority applies trực tiếp bóng đá việt nam hôm nay appropriate enforcement measure;
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Thus, there are a total of 7 enforcement measures for implementation of tax enforcement decisions, including:
- Deducting money from trực tiếp bóng đá việt nam hôm nay account of trực tiếp bóng đá việt nam hôm nay entity subject to enforcement of trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration at trực tiếp bóng đá việt nam hôm nay State Treasury, commercial banks, or other credit institutions; freezing trực tiếp bóng đá việt nam hôm nay account;
- Withholding a portion of salary or income;
- Halting trực tiếp bóng đá việt nam hôm nay customs procedures for export and import goods;
- Suspending trực tiếp bóng đá việt nam hôm nay use of invoices;
- Seizing property, auctioning trực tiếp bóng đá việt nam hôm nay seized property in accordance with trực tiếp bóng đá việt nam hôm nay law;
- Collecting money, or other assets of trực tiếp bóng đá việt nam hôm nay entity subject to enforcement of trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration held by other agencies, organizations, or individuals;
- Revoking trực tiếp bóng đá việt nam hôm nay certificate of enterprise registration, certificate of business registration, certificate of cooperative registration, certificate of investment registration, license for establishment and operation, practice license.
How many enforcement measures are there for implementation of tax enforcement decisions in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
What arecases where trực tiếp bóng đá việt nam hôm nay tax enforcementis applied in Vietnam?
Pursuant to Article 124 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administration, trực tiếp bóng đá việt nam hôm nay cases subject to tax enforcement are as follows:
- Taxpayers have overdue tax debts exceeding 90 days from trực tiếp bóng đá việt nam hôm nay due date as prescribed.
- Taxpayers have overdue tax debts upon trực tiếp bóng đá việt nam hôm nay expiration of trực tiếp bóng đá việt nam hôm nay tax payment extension period.
- Taxpayers with overdue tax debts engage in spreading assets or absconding.
- Taxpayers do not comply with administrative penalty decisions on tax administration within trực tiếp bóng đá việt nam hôm nay time specified in trực tiếp bóng đá việt nam hôm nay administrative penalty decision on tax administration, except in cases of deferral or suspension of trực tiếp bóng đá việt nam hôm nay penalty decision.
- Tax enforcement measures have not been applied to taxpayers whose tax debts are stalled by trực tiếp bóng đá việt nam hôm nay tax administration authority within trực tiếp bóng đá việt nam hôm nay debt suspension period; do not calculate late tax payment fees; or are allowed to pay trực tiếp bóng đá việt nam hôm nay overdue tax gradually within a period but not exceeding 12 months from trực tiếp bóng đá việt nam hôm nay commencement of trực tiếp bóng đá việt nam hôm nay tax enforcement period.
trực tiếp bóng đá việt nam hôm nay gradual payment of overdue taxes is considered by trực tiếp bóng đá việt nam hôm nay head of trực tiếp bóng đá việt nam hôm nay tax managing authority based on trực tiếp bóng đá việt nam hôm nay taxpayer's proposal and must be guaranteed by a credit institution. trực tiếp bóng đá việt nam hôm nay Minister of Finance prescribes trực tiếp bóng đá việt nam hôm nay number of gradual payments and trực tiếp bóng đá việt nam hôm nay dossier and procedures for gradual payment of overdue taxes.
- Enforcement measures are not applied to taxpayers with customs fees and goods transit fees overdue.
- Individuals who are legal representatives of taxpayers must fulfill trực tiếp bóng đá việt nam hôm nay tax obligations of enterprises subject to tax enforcement before exiting trực tiếp bóng đá việt nam hôm nay country, and may have their exit temporarily suspended in accordance with trực tiếp bóng đá việt nam hôm nay law on exit and entry.
What contents are included in trực tiếp bóng đá việt nam hôm nay tax enforcement decisions in Vietnam?
According to trực tiếp bóng đá việt nam hôm nay provisions in 1 Article 127 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administration, trực tiếp bóng đá việt nam hôm nay enforcement decision on tax enforcement decisions includes trực tiếp bóng đá việt nam hôm nay following contents:
- Date of issuance;
- Basis for trực tiếp bóng đá việt nam hôm nay decision;
- Decision maker;
- Name, address, and tax code of trực tiếp bóng đá việt nam hôm nay taxpayer subject to enforcement of trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration;
- Reason for enforcement of trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration;
- Enforcement measures for trực tiếp bóng đá việt nam hôm nay administrative decision on tax administration;
- Time and place of execution;
- Presiding agency, coordinating agency implementing trực tiếp bóng đá việt nam hôm nay tax enforcement decisions.
