What are trực tiếp bóng đá hôm nay euro procedures for compulsion to cease customs procedures for import-export goods of taxpayers owing tax in Vietnam?

What are trực tiếp bóng đá hôm nay euro procedures for compulsion to cease customs procedures for import-export goods of taxpayers owing tax in Vietnam?

Based on Section 3, Part B of trực tiếp bóng đá hôm nay euro Process issued together withDecision 1795/QD-TCT of 2022, which stipulates trực tiếp bóng đá hôm nay euro process for compelling trực tiếp bóng đá hôm nay euro cessation of customs procedures for import-export goods of taxpayers owing tax, it consists of trực tiếp bóng đá hôm nay euro following steps:

Step 1: Create a List of Taxpayers Subject to Compulsion

(1) Basis for creating a list of taxpayers subject to compulsion:

Taxpayers with outstanding tax debts who are engaged in import-export activities or have conducted import-export activities at least once within trực tiếp bóng đá hôm nay euro last 12 months fall under one of trực tiếp bóng đá hôm nay euro following cases:

- Taxpayers do not have accounts at trực tiếp bóng đá hôm nay euro State Treasury, Commercial Banks, or other credit institutions, or trực tiếp bóng đá hôm nay euro tax authority has sent a document to verify information about trực tiếp bóng đá hôm nay euro account, but trực tiếp bóng đá hôm nay euro taxpayers being compelled or trực tiếp bóng đá hôm nay euro State Treasury, Commercial Banks, or other credit institutions do not provide or provide incomplete information.

- Taxpayers have been subjected to measures by trực tiếp bóng đá hôm nay euro tax authority such as withdrawal of money from trực tiếp bóng đá hôm nay euro account, freezing trực tiếp bóng đá hôm nay euro taxpayer's account, but by trực tiếp bóng đá hôm nay euro date of creating trực tiếp bóng đá hôm nay euro list, trực tiếp bóng đá hôm nay euro outstanding tax debt under compulsion has not been fully paid to trực tiếp bóng đá hôm nay euro State Budget.

- Taxpayers are subjected to one of trực tiếp bóng đá hôm nay euro following compulsion measures by trực tiếp bóng đá hôm nay euro tax authority: Suspension of invoice use; Asset seizure, auction of seized assets; Collection of money and other assets held by other agencies, organizations, or individuals; or trực tiếp bóng đá hôm nay euro taxpayers are in trực tiếp bóng đá hôm nay euro period during which trực tiếp bóng đá hôm nay euro tax authority has requested trực tiếp bóng đá hôm nay euro business registration authority to revoke their business registration certificate, but trực tiếp bóng đá hôm nay euro business registration authority has not issued a revoking decision.

- Taxpayers with outstanding tax debts who are disseminating assets or absconding.

(2) Creation of trực tiếp bóng đá hôm nay euro List

Daily, officials review trực tiếp bóng đá hôm nay euro tax authority's database and other documents provided by relevant organizations and individuals to identify taxpayers currently engaged in import-export activities or who have conducted import-export activities at least once within trực tiếp bóng đá hôm nay euro last 12 months that fall into trực tiếp bóng đá hôm nay euro aforementioned cases, compiling them into trực tiếp bóng đá hôm nay euro list of taxpayers to request trực tiếp bóng đá hôm nay euro Customs authority to apply trực tiếp bóng đá hôm nay euro measure of cessation of customs procedures for import-export goods (Form No. 03/DS-HQ issued together with this process).

Officials can extract information about taxpayers' import-export activities provided by trực tiếp bóng đá hôm nay euro Customs authority according to trực tiếp bóng đá hôm nay euro Information Exchange Regulation between trực tiếp bóng đá hôm nay euro Customs authority and trực tiếp bóng đá hôm nay euro tax authority (lookup on Webservice, ...).

Step 2: Draft and Send Proposal Document for Compulsion

Officials draft a submission and a proposal document requesting trực tiếp bóng đá hôm nay euro Customs authority to enforce trực tiếp bóng đá hôm nay euro measure of cessation of customs procedures (Form No. 01/VBĐN issued together with this process), report to trực tiếp bóng đá hôm nay euro department/team leader for trực tiếp bóng đá hôm nay euro tax authority leader's signature and issuance, and send it to trực tiếp bóng đá hôm nay euro Customs authority on trực tiếp bóng đá hôm nay euro same day trực tiếp bóng đá hôm nay euro document is issued.

Step 3: Monitor trực tiếp bóng đá hôm nay euro Implementation of trực tiếp bóng đá hôm nay euro Compulsion Measure

- Upon receiving a response from trực tiếp bóng đá hôm nay euro Customs authority:

+ If trực tiếp bóng đá hôm nay euro Customs authority does not immediately comply with trực tiếp bóng đá hôm nay euro tax authority's request or is already applying this compulsion measure, officials enforce other appropriate measures as per regulations.

+ If trực tiếp bóng đá hôm nay euro Customs authority issues a compulsion decision based on trực tiếp bóng đá hôm nay euro tax authority's request, officials update trực tiếp bóng đá hôm nay euro compulsion decision into trực tiếp bóng đá hôm nay euro tax management application system.

- During trực tiếp bóng đá hôm nay euro effective period of trực tiếp bóng đá hôm nay euro compulsion decision, on trực tiếp bóng đá hôm nay euro same working day of receiving information that trực tiếp bóng đá hôm nay euro taxpayer under compulsion has fully paid trực tiếp bóng đá hôm nay euro outstanding tax debt stated in trực tiếp bóng đá hôm nay euro compulsion decision; or trực tiếp bóng đá hôm nay euro outstanding tax debt under compulsion has been subjected to trực tiếp bóng đá hôm nay euro tax authority's decision for gradual payment, tax extension, or late payment penalty waiver; or notification of no late payment, officials draft a submission with all documents for trực tiếp bóng đá hôm nay euro department/team leader to present to trực tiếp bóng đá hôm nay euro tax authority leader for signature and issuance of a document to trực tiếp bóng đá hôm nay euro Customs authority (Form No. 02/TB-HQ issued together with this process) to terminate trực tiếp bóng đá hôm nay euro compulsion measure.

What are trực tiếp bóng đá hôm nay euro procedures for compulsion to cease customs procedures for import-export goods of taxpayers owing tax in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)

Which is trực tiếp bóng đá hôm nay euro decision form for compulsion by cessation of customs procedures for export goods in Vietnam?

Pursuant to trực tiếp bóng đá hôm nay euro provisions of Clause 4, Article 33Decree 126/2020/ND-CPas follows:

Compulsion by cessation of customs procedures for import-export goods

...

4. trực tiếp bóng đá hôm nay euro compulsion decision shall follow Form No. 03/CC in Appendix III issued together with this Decree. trực tiếp bóng đá hôm nay euro compulsion decision needs to clearly state trực tiếp bóng đá hôm nay euro date, month, year of issue; decision number, legal basis for trực tiếp bóng đá hôm nay euro decision; reason for compulsion, name, title, working unit of trực tiếp bóng đá hôm nay euro decision issuer; name and address of trực tiếp bóng đá hôm nay euro compelled entity; uncollected tax amount detailed by each customs declaration, case; total amount under compulsion; name, address, account number at trực tiếp bóng đá hôm nay euro state treasury; execution time limit; signature of trực tiếp bóng đá hôm nay euro decision issuer, seal of trực tiếp bóng đá hôm nay euro decision-issuing agency.

...

Thus, trực tiếp bóng đá hôm nay euro compulsion decision by cessation of customs procedures for export goods is implemented according toForm No. 03/CCas follows:

Download Form No. 03/CC:Download

When does trực tiếp bóng đá hôm nay euro compulsion measure of ceasing customs procedures for export goods cease to be effective in Vietnam?

According to Article 125 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019is stipulated as follows:

Compulsion Measures for Enforcing Administrative Decisions on Tax Management

1. Compulsion measures for enforcing administrative decisions on tax management include:

a) Withdrawing money from trực tiếp bóng đá hôm nay euro bank account of trực tiếp bóng đá hôm nay euro taxpayer compelled to comply with administrative decisions on tax management at trực tiếp bóng đá hôm nay euro State Treasury, commercial banks, other credit institutions; freezing accounts;

b) Deducting a portion of wages or income;

c) Ceasing customs procedures for export, import goods;

d) Suspending trực tiếp bóng đá hôm nay euro use of invoices;

e) Seizing assets, auctioning seized assets as stipulated by law;

f) Collecting money and other assets of trực tiếp bóng đá hôm nay euro taxpayer compelled to comply with administrative decisions on tax management held by agencies, organizations, or individuals;

g) Revoking business registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operating licenses, practicing certificates.

2. trực tiếp bóng đá hôm nay euro compulsion measures for enforcing administrative decisions on tax management prescribed in Clause 1 of this Article cease to be effective when trực tiếp bóng đá hôm nay euro tax debt is fully paid into trực tiếp bóng đá hôm nay euro state budget.

...

Thus, based on trực tiếp bóng đá hôm nay euro regulation above, trực tiếp bóng đá hôm nay euro compulsion measure of ceasing customs procedures for export goods ceases to be effective when trực tiếp bóng đá hôm nay euro tax debt is fully paid into trực tiếp bóng đá hôm nay euro state budget.