Kê biên tài sản biện pháp cưỡng chế thi hành quyết định hành chính về đá bóng trực tiếp lý

Is đá bóng trực tiếp seizure of assets a measure for tax enforcement decision in Vietnam?

Pursuant to đá bóng trực tiếp provisions of Clause 1, Article 125 of đá bóng trực tiếpLaw on Tax Administration 2019as follows:

Tax enforcement measures

1. đá bóng trực tiếp tax enforcement measures include:

a) Deduction of money from đá bóng trực tiếp account of đá bóng trực tiếp subject being coerced to enforce đá bóng trực tiếp administrative decision on tax management at đá bóng trực tiếp State Treasury, commercial banks, or other credit institutions; account freezing;

b) Deduction of a part of đá bóng trực tiếp salary or income;

c) Suspension of customs procedures for exported and imported goods;

d) Stopping đá bóng trực tiếp use of invoices;

dd) Seizure of assets, auction of seized assets in accordance with đá bóng trực tiếp law;

e) Collection of money or other assets of đá bóng trực tiếp subject being coerced to enforce đá bóng trực tiếp administrative decision on tax management held by other agencies, organizations, or individuals;

g) Revocation of business registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, license for establishment and operation, or practicing license.

2. đá bóng trực tiếp tax enforcement measures provided in Clause 1 of this Article shall cease to be effective when đá bóng trực tiếp tax debt is fully paid into đá bóng trực tiếp state budget.

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Thus, according to đá bóng trực tiếp above regulations, đá bóng trực tiếp seizure of assets is one of đá bóng trực tiếp tax enforcement measures.

Is đá bóng trực tiếp seizure of assets a measure for tax enforcement decision in Vietnam?(Image from đá bóng trực tiếp Internet)

What is đá bóng trực tiếp ending date of revocation of enterprise registration certificate due to tax decision enforcement?

According to Clause 3, Article 41 ofDecree 01/2021/ND-CPas follows:

- đá bóng trực tiếp revocation of đá bóng trực tiếp Business Registration Certificate due to coercion on tax management is đá bóng trực tiếp legal status of đá bóng trực tiếp enterprise whose Business Registration Certificate is revoked by đá bóng trực tiếp Business Registration Office at đá bóng trực tiếp request of đá bóng trực tiếp tax authority to implement measures to enforce đá bóng trực tiếp administrative decision on tax management.

- đá bóng trực tiếp date of conversion to đá bóng trực tiếp legal status "Revocation of Business Registration Certificate due to coercion on tax management" is đá bóng trực tiếp date on which đá bóng trực tiếp Business Registration Office issues đá bóng trực tiếp decision to revoke đá bóng trực tiếp Business Registration Certificate.

- đá bóng trực tiếp date of termination of đá bóng trực tiếp legal status "Revoked due to coercion on tax management" is đá bóng trực tiếp date on which đá bóng trực tiếp Business Registration Office restores đá bóng trực tiếp legal status of đá bóng trực tiếp enterprise Pursuant to đá bóng trực tiếp request from đá bóng trực tiếp Tax Authority in accordance with đá bóng trực tiếp law on tax management.

Thus, according to đá bóng trực tiếp above regulation, đá bóng trực tiếp date of revocation of enterprise registration certificate due to tax decision enforcement is đá bóng trực tiếp date on which đá bóng trực tiếp Business Registration Office restores đá bóng trực tiếp legal status of đá bóng trực tiếp enterprise Pursuant to đá bóng trực tiếp request from đá bóng trực tiếp Tax Authority in accordance with đá bóng trực tiếp law on tax management.

When is tax enforcementapplied in Vietnam?

Pursuant to đá bóng trực tiếp provisions of Article 124 of đá bóng trực tiếpLaw on Tax Administration 2019, cases subject to tax enforcement include:

(1) Taxpayers whose tax debts exceed 90 days from đá bóng trực tiếp due date for payment as prescribed.

(2) Taxpayers with tax debts after đá bóng trực tiếp expiration of đá bóng trực tiếp tax payment extension period.

(3) Taxpayers with tax debts who commit acts of asset dispersal or escape.

(4) Taxpayers who do not comply with đá bóng trực tiếp decision on administrative penalties for tax management within đá bóng trực tiếp time limit stated in đá bóng trực tiếp decision on administrative penalties for tax management, except in cases where đá bóng trực tiếp penalty decision is postponed or suspended.

(5) No measures are applied in cases where taxpayers are allowed by đá bóng trực tiếp tax authority to postpone tax debts within đá bóng trực tiếp postponement period; no interest charged on late tax payment according to đá bóng trực tiếp Law on Tax Administration; taxpayers are allowed to gradually pay tax debts within a period not exceeding 12 months from đá bóng trực tiếp commencement of tax coercion.

Gradual repayment of tax debts is decided by đá bóng trực tiếp head of đá bóng trực tiếp direct tax management agency Pursuant to đá bóng trực tiếp taxpayer's request and must have a guarantee from a credit institution.

(6) No measures are applied against taxpayers who owe customs fees and transit fees for goods and vehicles.

(7) Individuals who are legal representatives of taxpayers must fulfill tax obligations of businesses subject to coercive enforcement of administrative tax management decisions before exiting đá bóng trực tiếp country and may be temporarily banned from exiting in accordance with đá bóng trực tiếp law on entry and exit.