What kết quả bóng đá trực tiếp will be applied for taxpayers that owe tax debt in Vietnam from January 1, 2025?
What kết quả bóng đá trực tiếp will be applied for taxpayers that owe tax debt in Vietnamfrom January 1, 2025?
Pursuant to Clause 12, Article 6 of theLaw amending the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management, Use of Public Property, the Law on kết quả bóng đá trực tiếp Administration, the Law on Personal Income kết quả bóng đá trực tiếp, the National Reserve Law, the Law on Handling Administrative Violations 2024(effective from January 1, 2025), the amendment and supplementation of a number of articles of the Law on kết quả bóng đá trực tiếp Administration is stipulated as follows:
Amend and supplement some articles of the Law on kết quả bóng đá trực tiếp Administration
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- Amend and supplement some points of Clause 3, Article 125 as follows:
a) Amend and supplement point b and point c as follows:
“b) For kết quả bóng đá trực tiếp specified at points d, đ, e, and g of Clause 1 of this Article, in cases where the previous enforcement measure cannot be applied, the tax administration agency shall switch to applying the subsequent enforcement measure; the kết quả bóng đá trực tiếp specified at point đ and point e of Clause 1 of this Article can be applied when the tax administration agency has sufficient information and conditions to enforce;
c) In cases where the enforcement decision has not expired and the tax administration agency has sufficient information and conditions to apply another enforcement measure specified at Clause 1 of this Article, it can simultaneously implement those kết quả bóng đá trực tiếp;”;
b) Add point d after point c as follows:
“d) In cases where there are grounds to determine that the taxpayer with kết quả bóng đá trực tiếp arrears has committed acts of asset dispersion or absconding, the competent person can choose to apply an appropriate enforcement measure to promptly collect the kết quả bóng đá trực tiếp arrears into the state budget.”
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Thus, if a taxpayer with tax arrears absconds, the tax agency may immediately choose to apply an appropriate enforcement measure among the 7 kết quả bóng đá trực tiếp prescribed in Clause 1, Article 125 of theLaw on kết quả bóng đá trực tiếp Administration 2019to promptly collect the kết quả bóng đá trực tiếp arrears into the state budget.
What kết quả bóng đá trực tiếp will be applied for taxpayers that owe tax debt in Vietnam from January 1, 2025?(Image from the Internet)
What are regulations on07 kết quả bóng đá trực tiếp to implement tax enforcement decisionsin Vietnam?
Based on Clause 1, Article 125 of theLaw on kết quả bóng đá trực tiếp Administration 2019, the 07 kết quả bóng đá trực tiếp for implementing tax enforcement decisions are regulated as follows:
(1) Deduct amounts from the account of the subject being enforced to execute administrative kết quả bóng đá trực tiếp management decisions at the State Treasury, commercial banks, other credit institutions; freeze the account;
(2) Deduct a portion of wages or income;
(3) Halt customs procedures for export and import goods;
(4) Suspend the use of invoices;
(5) Seize assets, auction seized assets as prescribed by law;
(6) Collect money and other assets of the subject being enforced, held by other agencies, organizations, and individuals;
(7) Revoke the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practice license.
What is the responsibility for organizing the implementation of kết quả bóng đá trực tiếp enforcement decisionsin Vietnam?
According to Article 128 of theLaw on kết quả bóng đá trực tiếp Administration 2019regulating the responsibility for organizing the implementation of kết quả bóng đá trực tiếp enforcement decisions:
- The person who issues the enforcement decision regarding the execution of administrative kết quả bóng đá trực tiếp management decisions is responsible for organizing the implementation of kết quả bóng đá trực tiếp enforcement decisions.
- The People's Committee at the commune level where the enforcement subject resides is responsible for directing agencies to cooperate with kết quả bóng đá trực tiếp management agencies in implementing the implementation of kết quả bóng đá trực tiếp enforcement decisions.
- The People's Police force is responsible for protecting security, ensuring order and social safety, supporting the kết quả bóng đá trực tiếp management agency in the course of enforcing the execution of administrative kết quả bóng đá trực tiếp management decisions upon request from the person issuing the enforcement decision.
Who has the authority to decide on the implementation of kết quả bóng đá trực tiếp enforcement decisions in Vietnam?
According to Article 126 of theLaw on kết quả bóng đá trực tiếp Administration 2019which stipulates the authority to decide on the implementation of kết quả bóng đá trực tiếp enforcement decisions:
- The head of the tax management agency, the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and the Director of the Post-Clearance Audit Department have the authority to issue decisions to apply kết quả bóng đá trực tiếp to execute administrative tax management decisions as prescribed at points a, b, c, d, đ, and e of Clause 1, Article 125Law on kết quả bóng đá trực tiếp Administration 2019.
- The revocation of the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practice license as prescribed at point g, Clause 1, Article 125Law on kết quả bóng đá trực tiếp Administration 2019is carried out in accordance with the law.
