Thứ tự áp dụng các biện pháp lịch trực tiếp bóng đá hôm nay chế thi hành về thuế được thực hiện thế nào?
What is xoilac tv trực tiếp bóng đá hôm nay order of imposion of tax enforcement measures in Vietnam?
According to Clause 3, Article 125 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay application of tax enforcement measures of tax enforcement decision is implemented as follows:
- For xoilac tv trực tiếp bóng đá hôm nay following enforcement measures, based on xoilac tv trực tiếp bóng đá hôm nay actual situation, xoilac tv trực tiếp bóng đá hôm nay tax authority applies xoilac tv trực tiếp bóng đá hôm nay appropriate enforcement measure:
+ Deduction of money from xoilac tv trực tiếp bóng đá hôm nay account of xoilac tv trực tiếp bóng đá hôm nay subject being coerced to enforce tax enforcement decision at xoilac tv trực tiếp bóng đá hôm nay State Treasury, commercial banks, or other credit institutions; freezing accounts;
+ Deducting a portion of salary or income;
+ Suspending customs procedures for exported or imported goods;
- For xoilac tv trực tiếp bóng đá hôm nay enforcement measures listed below, if xoilac tv trực tiếp bóng đá hôm nay earlier enforcement measures cannot be applied, xoilac tv trực tiếp bóng đá hôm nay tax authority switches to imposion of xoilac tv trực tiếp bóng đá hôm nay subsequent enforcement measures:
+ Suspension of invoice use;
+ Seizure of property, auctioning of property seizure as prescribed by law;
+ Collection of money and other assets of xoilac tv trực tiếp bóng đá hôm nay subject being coerced to enforce tax enforcement decision in xoilac tv trực tiếp bóng đá hôm nay possession of other agencies, organizations, or individuals;
+ Revocation of xoilac tv trực tiếp bóng đá hôm nay certificate of enterprise registration, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practice license.
- In cases where a decision to enforce certain measures is still valid but ineffective, and xoilac tv trực tiếp bóng đá hôm nay tax authority has sufficient information and conditions, it shall proceed with prior or subsequent enforcement measures as mentioned above.
Order of imposion of tax enforcement measures in Vietnam
What are xoilac tv trực tiếp bóng đá hôm nay principles for imposion of enforcement measures according to administrative tax decisions in Vietnam?
Based on Article 5 ofCircular 215/2013/TT-BTC(amended by Clause 1, Article 1 ofThông tư 87/2018/TT-BTCand Clause 2, Article 2 ofThông tư 87/2018/TT-BTC), xoilac tv trực tiếp bóng đá hôm nay principles for imposion of enforcement measures include:
- xoilac tv trực tiếp bóng đá hôm nay application of subsequent enforcement measures is carried out when earlier enforcement measures cannot be applied or have been applied but have not collected enough overdue tax money, fines, late tax payment money, late fine payment according to xoilac tv trực tiếp bóng đá hôm nay administrative tax decision; in xoilac tv trực tiếp bóng đá hôm nay case of coercion by deducting a portion of salary or income, it is only applied to individual taxpayers.
- Method of calculating xoilac tv trực tiếp bóng đá hôm nay day for carrying out coercive procedures:
+ If xoilac tv trực tiếp bóng đá hôm nay period is calculated by "days," it is counted continuously according to xoilac tv trực tiếp bóng đá hôm nay calendar days, including holidays.
+ If xoilac tv trực tiếp bóng đá hôm nay period is calculated by "working days," it is counted according to xoilac tv trực tiếp bóng đá hôm nay working days of state administrative agencies according to xoilac tv trực tiếp bóng đá hôm nay law: as calendar days excluding Saturdays, Sundays, holidays, and Tet (collectively referred to as holidays).
+ If xoilac tv trực tiếp bóng đá hôm nay period is calculated from a specific date, xoilac tv trực tiếp bóng đá hôm nay start date is xoilac tv trực tiếp bóng đá hôm nay day following that specific date.
+ If xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay period for carrying out coercive procedures coincides with a holiday as stipulated by law, xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay period is xoilac tv trực tiếp bóng đá hôm nay next working day.
- Temporary suspension or non-implementation of enforcement measures against taxpayers with tax debts, fines, late tax payment, late fine payment when xoilac tv trực tiếp bóng đá hôm nay amount under coercion or xoilac tv trực tiếp bóng đá hôm nay coercion measure's application period has lapsed but has been issued by xoilac tv trực tiếp bóng đá hôm nay tax authority with one of xoilac tv trực tiếp bóng đá hôm nay following documents:
+ Decision on gradual payment of tax debts;
+ Decision on tax payment extension;
+ Notification of not calculating late payment interest.
- xoilac tv trực tiếp bóng đá hôm nay source of deduction money and seized assets for organizations subject to coercion is implemented according to xoilac tv trực tiếp bóng đá hôm nay provisions in Article 4 of Decree 166/2013/ND-CP.
What is xoilac tv trực tiếp bóng đá hôm nay time limits for imposion ofenforcement measures according toadministrative tax decisions in Vietnam?
According to Clause 1, Article 9 ofCircular 215/2013/TT-BTC, it is stipulated as follows:
Time limits for enforcement of coercive decisions
1. A coercive decision is valid for enforcement within 01 (one) year from xoilac tv trực tiếp bóng đá hôm nay date recorded in xoilac tv trực tiếp bóng đá hôm nay coercive decision. xoilac tv trực tiếp bóng đá hôm nay time limits for imposion of enforcement is noted in xoilac tv trực tiếp bóng đá hôm nay coercive decision.
Specifically, decisions to enforce coercion by deducting money from xoilac tv trực tiếp bóng đá hôm nay account of xoilac tv trực tiếp bóng đá hôm nay coerced subject are valid for enforcement within 30 (thirty) days from xoilac tv trực tiếp bóng đá hôm nay date recorded in xoilac tv trực tiếp bóng đá hôm nay coercive decision. xoilac tv trực tiếp bóng đá hôm nay time limits for imposion of coercion is 30 (thirty) days as noted in xoilac tv trực tiếp bóng đá hôm nay coercive decision.
A coercive decision is valid for enforcement for 01 year from xoilac tv trực tiếp bóng đá hôm nay date noted in xoilac tv trực tiếp bóng đá hôm nay coercive decision.
Within this period, if organizations or individuals subjected to enforcement measures intentionally avoid, delay, obstruct enforcement, and do not fulfill their responsibilities such as not receiving xoilac tv trực tiếp bóng đá hôm nay coercive decision, obstructing tax authorities from executing enforcement measures, xoilac tv trực tiếp bóng đá hôm nay time limits for enforcement is reset from xoilac tv trực tiếp bóng đá hôm nay time these actions cease.
