Khi cưỡng chế thi hành quyết định hành chính về quản lý thuế, những trực tiếp bóng đá hôm nay nào không được kê
Which assets must not be distrained during trực tiếp bóng đá hôm nay enforcement of tax decisions in Vietnam?
trực tiếp bóng đá hôm nay assets that must not be distrained are stipulated in Clause 2, Article 35 ofDecree 126/2020/ND-CPas follows:
(1) For individuals subject to enforcement of tax decisions:
- trực tiếp bóng đá hôm nay sole residence of trực tiếp bóng đá hôm nay individual and their family subject to enforcement.
- Medicine, food, and essential commodities needed for personal and family use by trực tiếp bóng đá hôm nay individual subject to enforcement.
- General labor tools necessary for primary or sole livelihood means for trực tiếp bóng đá hôm nay individual and their family subject to enforcement.
- Clothing and essential household items of trực tiếp bóng đá hôm nay individual and their family subject to enforcement.
- Worship items; relics, medals, orders, and commendations.
(2) For business and production establishments:
- Medicines, equipment, tools, and assets belonging to a medical, treatment facility (except when these assets are traded for business); food, materials, and assets serving as mid-shift meals for employees.
- Kindergartens, schools, and their related equipment, vehicles, and tools, provided these are not business trade assets of trực tiếp bóng đá hôm nay enterprise.
- Safety equipment, firefighting and environmental pollution prevention tools.
- Infrastructure serving public interests, security, and defense; directly security and defense-related imported goods; exported and imported goods for social security, disaster, calamity, epidemic mitigation; humanitarian aid, non-refundable aid imported/exported goods.
- Raw materials, finished products, semi-finished products that are hazardous chemicals not permitted for circulation.
- Raw materials, semi-finished products being in a closed production line.
(3) For state agencies, political organizations, socio-political organizations, professional societies (collectively referred to as agencies, organizations) operating with funds provided by trực tiếp bóng đá hôm nay state budget, trực tiếp bóng đá hôm nay assets purchased with trực tiếp bóng đá hôm nay state budget are not inventoried. Instead, these agencies must request financial support from competent authorities to implement trực tiếp bóng đá hôm nay enforcement decision.
In case agencies, organizations have legal income from other lawful activities, trực tiếp bóng đá hôm nay assets acquired from such income are subject to inventory for enforcement, except trực tiếp bóng đá hôm nay following assets:
- Medicines, equipment, tools, and assets belonging to a medical, treatment facility (unless these assets are traded for business); food, materials, and assets serving mid-shift meals for officials.
- Kindergartens, schools, and their related equipment, vehicles, and tools, provided these are not business trade assets of trực tiếp bóng đá hôm nay agency, organization.
- Safety equipment, firefighting and environmental pollution prevention tools.
- Office premises.
- Infrastructure serving public interests, security, and defense.
Which assets must not be distrained during trực tiếp bóng đá hôm nay enforcement of tax decisions in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
What are subjects ofenforcement by distraining assets and selling distrained assets at auction in Vietnam?
According to Clause 1, Article 35 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay regulation is as follows:
Enforcement by distraining assets and selling distrained assets at auction
- Subjects to be applied
a) Enforcement by distraining assets and selling distrained assets at auction shall apply to taxpayers subject to enforcement of tax decisions if other enforcement measures stipulated in Points a, b, c, d of Clause 1, Article 125 of trực tiếp bóng đá hôm nay Law on tax administration cannot be applied, or those measures have been applied but still fail to collect sufficient tax debt for trực tiếp bóng đá hôm nay state budget, or in cases specified in Clause 3, Article 125 of trực tiếp bóng đá hôm nay Law on tax administration.
Administrative decisions on tax administration include: Decisions on administrative sanctions for tax administration violations; tax assessment notices, tax assessment decisions; tax debt notices; tax refund withdrawal decisions; extension decisions; installment payment decisions; decisions to terminate trực tiếp bóng đá hôm nay effect of tax debt deferral decisions; decisions on applying remedial measures as stipulated in laws on handling administrative violations in tax administration; compensation decisions; other administrative decisions on tax administration as stipulated by law.
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Thus, trực tiếp bóng đá hôm nay subjects to be applied with enforcement by distraining assets and selling distrained assets at auction in tax administration are taxpayers subject to enforcement of tax decisions where:
- Deduction from trực tiếp bóng đá hôm nay account of trực tiếp bóng đá hôm nay person subject to administrative enforcement decisions at trực tiếp bóng đá hôm nay State Treasury, commercial banks, other credit institutions; account freezing; (1)
- Deduction of a portion of wages or income; (2)
- Suspension of customs procedures for exported or imported goods; (3)
- Suspension of invoice usage; (4)
Or those measures (1), (2), (3), (4) have been applied but still fail to collect sufficient tax debt for trực tiếp bóng đá hôm nay state budget, or in cases specified in Clause 3, Article 125 of trực tiếp bóng đá hôm nayLaw on tax administration 2019.
* Asset inventory is not applied in cases where trực tiếp bóng đá hôm nay taxpayer is an individual undergoing treatment at healthcare facilities established in accordance with trực tiếp bóng đá hôm nay law.
What are regulations onthe authority for applying enforcement by distraining assets and selling distrained assets at auction in tax administration in Vietnam?
Pursuant to Clause 1, Article 126 of trực tiếp bóng đá hôm nayLaw on tax administration 2019, trực tiếp bóng đá hôm nay regulation is as follows:
Authority to enforce administrative decisions on tax administration
1. trực tiếp bóng đá hôm nay heads of tax authorities, trực tiếp bóng đá hôm nay Director General of trực tiếp bóng đá hôm nay Anti-Smuggling Investigation Department under trực tiếp bóng đá hôm nay General Department of Customs, and trực tiếp bóng đá hôm nay Director General of trực tiếp bóng đá hôm nay Post-Clearance Audit Department are authorized to issue decisions on applying enforcement measures for administrative decisions on tax administration as stipulated in Points a, b, c, d, đ, and e of Clause 1, Article 125 of this Law.
- trực tiếp bóng đá hôm nay revocation of enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operational licenses, and practice licenses stipulated in Point g, Clause 1, Article 125 of this Law shall be implemented according to legal regulations.
Thus, trực tiếp bóng đá hôm nay authority to apply Enforcement by distraining assets and selling distrained assets at auction in tax administration includes trực tiếp bóng đá hôm nay heads of tax authorities, trực tiếp bóng đá hôm nay Director General of trực tiếp bóng đá hôm nay Anti-Smuggling Investigation Department under trực tiếp bóng đá hôm nay General Department of Customs, and trực tiếp bóng đá hôm nay Director General of trực tiếp bóng đá hôm nay Post-Clearance Audit Department.
