When shall a taxpayer that owes trực tiếp bóng đá hôm nay euro be subject to trực tiếp bóng đá hôm nay euro enforcement in Vietnam?
When shalla taxpayer that owes trực tiếp bóng đá hôm nay euro be subject to trực tiếp bóng đá hôm nay euro enforcement in Vietnam?
Pursuant to Article 2 ofCircular 215/2013/TT-BTCwhich stipulates cases subject to invoice enforcement as follows:
Cases subject to enforcement
1. For the taxpayer
a) A taxpayer owes taxes, late trực tiếp bóng đá hôm nay euro payment for more than 90 (ninety) days from the due date for trực tiếp bóng đá hôm nay euro payment, the extended deadline for trực tiếp bóng đá hôm nay euro payment as stipulated by the trực tiếp bóng đá hôm nay euro Administration Law and by competent state authorities.
b) The taxpayer still owes taxes, fines, late trực tiếp bóng đá hôm nay euro payment, and exhibits behavior of absconding or dispersing assets.
c) A taxpayer who does not comply with the decision on administrative trực tiếp bóng đá hôm nay euro penalty within 10 (ten) days from the date of receiving the decision on administrative trực tiếp bóng đá hôm nay euro penalty will be subject to enforcement of the administrative trực tiếp bóng đá hôm nay euro penalty decision. If the decision on administrative trực tiếp bóng đá hôm nay euro penalty is executable for more than 10 (ten) days and the taxpayer does not comply within the stipulated time, they shall be subject to enforcement of the administrative trực tiếp bóng đá hôm nay euro penalty decision (except for cases of postponed or temporarily suspended execution of the administrative trực tiếp bóng đá hôm nay euro penalty decision).
2. Credit institutions not complying with the decision on administrative trực tiếp bóng đá hôm nay euro penalties according to the laws on trực tiếp bóng đá hôm nay euro Administration and Handling of Administrative Violations.
3. Organizations guaranteeing trực tiếp bóng đá hôm nay euro payments for taxpayers exceeding the regulation period of 90 (ninety) days from the trực tiếp bóng đá hôm nay euro payment deadline by the trực tiếp bóng đá hôm nay euro authority's approval letter, yet the taxpayer has not fulfilled payment to the state budget, the guarantor shall be subject to enforcement according to the trực tiếp bóng đá hôm nay euro Administration Law and Handling of Administrative Violations Law.
4. State treasury, provincial state treasury, district state treasury (hereinafter collectively referred to as state treasury) does not implement account deduction from those subject to enforcement to pay into the state budget according to the administrative trực tiếp bóng đá hôm nay euro penalty decision of the trực tiếp bóng đá hôm nay euro authority.
5. Organizations or individuals involved do not comply with the administrative trực tiếp bóng đá hôm nay euro penalty decisions of the competent authority.
Therefore, a taxpayer owing taxes, late trực tiếp bóng đá hôm nay euro payment beyond 90 days from the due date for trực tiếp bóng đá hôm nay euro payment, or from the due date for extended trực tiếp bóng đá hôm nay euro payment as regulated by thetrực tiếp bóng đá hôm nay euro Administration Law 2019and competent state authorities will be subject to enforcement of the administrative trực tiếp bóng đá hôm nay euro decision.
When shall a taxpayer that owes trực tiếp bóng đá hôm nay euro be subject to trực tiếp bóng đá hôm nay euro enforcement in Vietnam?(Image from Internet)
How manymeasures for enforcement of trực tiếp bóng đá hôm nay euro decisions are therein Vietnam?
Based on Article 3 ofCircular 215/2013/TT-BTC(some phrases have been replaced by Clause 2, Article 2 ofThông tư 87/2018/TT-BTC) stipulating the enforcement measures as follows:
+ Deduct money from the accounts of those subject to enforcement at the state treasury, credit institutions; request account freezing.
+ Deduct a portion of salaries or income.
+ Announce the invalidity of invoices.
+ Seize property and auction the seized property in accordance with the law to recover owed taxes, fines, late trực tiếp bóng đá hôm nay euro payment fines.
+ Collect money and other assets held by organizations or individuals on behalf of the subject under enforcement.
+ Revoke business registration certificates, enterprise registration certificates, establishment and operation licenses, or practice licenses.
Hence, there are 6 measures for enforcement of trực tiếp bóng đá hôm nay euro decisions.
How to calculatethe time for implementing enforcement procedures of trực tiếp bóng đá hôm nay euro decisions in Vietnam?
Based on Article 5 ofCircular 215/2013/TT-BTC(with some terms replaced by Clause 2, Article 2 ofThông tư 87/2018/TT-BTC), the regulations are as follows:
Principle of applying enforcement measures
- Subsequent enforcement measures are carried out when prior enforcement measures cannot be implemented or have been implemented but have not fully collected owed taxes, fines, late trực tiếp bóng đá hôm nay euro payments, and late penalties as per the administrative trực tiếp bóng đá hôm nay euro decision; the enforcement measure of deducting part of salaries or income is only applicable to individual taxpayers.
- Calculation of days for implementing enforcement procedures
a) If the deadline is calculated in "days," it is counted continuously according to the calendar days, including days off.
b) If the deadline is calculated in "working days," it is based on the working days of state administrative agencies according to the law: these are the calendar days except Saturdays, Sundays, holidays, and Tet (collectively referred to as days off).
c) If the deadline is calculated from a specific day, the start date is the day following that specific day.
d) If the last day of the enforcement procedure deadline coincides with a legally designated day off, the deadline is the next working day after the day off.
Therefore, the method for calculating days for implementing enforcement procedures for trực tiếp bóng đá hôm nay euro decisions is:
- If the deadline is calculated in "days," it is continuously counted by the calendar days, including days off.
- If the deadline is calculated in "working days," it is based on the working days of state administrative agencies according to the law: these are calendar days except Saturdays, Sundays, holidays, and Tet (considered as days off).
- If the deadline starts from a specific day, the start of the calculation is the day following that specific day.
- If the last day of the deadline execution for enforcement procedures falls on a day off according to the law, the last day of the deadline is considered the next working day.
