Are individuals or business owners who owe taxes not allowed kết quả bóng đá trực tiếp exit Vietnam?

Hello, Lawnet would like kết quả bóng đá trực tiếp answer the following:

1.Are individuals or business owners who owe taxes not allowed kết quả bóng đá trực tiếp exit Vietnam?

According kết quả bóng đá trực tiếp Article 36 of theLuật Xuất xem bóng đá trực tiếp vtv2, nhập xem bóng, regulations on cases of exit suspension are as follows:

- Suspects and defendants; persons who are accused or filed for charge, later proved that they may have committed crimes thus must be prevented from escaping or destroying evidence as specified inCode of Criminal Procedure.

- Persons subject kết quả bóng đá trực tiếp delayed imprisonment, persons suspended from imprisonment, persons on parole during probation period, persons subject kết quả bóng đá trực tiếp suspended sentence during probation period, persons executing community services during sentence enforcement period according kết quả bóng đá trực tiếpLuật Thi xem bóng đá trực tiếp vtv2 hình.

- Persons having obligations according kết quả bóng đá trực tiếp regulations and law on civil procedure if their obligations kết quả bóng đá trực tiếp government, agencies, organizations and individuals are proved kết quả bóng đá trực tiếp be involved in proceeding and their exit are proved kết quả bóng đá trực tiếp influence the proceeding, interests of government, legal rights and interests of agencies, organizations and individuals; persons subject kết quả bóng đá trực tiếp judgment execution.

- Civil judgement debtors and legal representatives of agencies and organizations obliged kết quả bóng đá trực tiếp execute judgment and decisions according kết quả bóng đá trực tiếp regulations and law on execution of civil judgment if their exit is proved kết quả bóng đá trực tiếp influence interests of government, legal rights and interests of agencies, organizations and individuals; persons subject kết quả bóng đá trực tiếp judgment execution.

- Tax payers, legal representatives of enterprises subject kết quả bóng đá trực tiếp enforcement of implementation of administrative decision on tax administration, Vietnamese making exit kết quả bóng đá trực tiếp reside overseas and Vietnamese residing overseas that have not satisfied tax liabilities according kết quả bóng đá trực tiếp regulations and law on tax administration before making exit.

- Persons subject kết quả bóng đá trực tiếp enforcement and representatives of organizations subject kết quả bóng đá trực tiếp enforcement of implementation of decision on administrative sanctions and kết quả bóng đá trực tiếp be prevented from escaping.

- Persons subject kết quả bóng đá trực tiếp inspection and verification, proved kết quả bóng đá trực tiếp have committed particularly serious violations and kết quả bóng đá trực tiếp be prevented from escaping.

- Persons contracted from dangerous and infectious diseases and kết quả bóng đá trực tiếp be prevented from spreading the diseases throughout community unless allowed by foreign parties for entry.

- Persons whose exit is identified by competent authorities kết quả bóng đá trực tiếp influence national defense and security on a grounded basis.

Thus, when an individual or business owner is being forced kết quả bóng đá trực tiếp execute an administrative decision on tax administration, but has not yet fulfilled his/her tax payment obligation, he/she will be subject kết quả bóng đá trực tiếp exit suspension according kết quả bóng đá trực tiếp the Law on Entry and Exit.

2. Cases of cancellation of outstanding tax, late payment interest and fines in Vietnam

According kết quả bóng đá trực tiếp the provisions of Article 85 of theLuật Quản trực tiếp bóng đá việt, the cases of cancellation of outstanding tax, late payment interest and fines include:

(1) An enterprise or cooperative is declared bankrupt and, after making the payments in accordance with bankruptcy laws, has no other assets kết quả bóng đá trực tiếp pay tax, late payment interest or fines.

(2) An individual is dead or declared dead or incapacitated by the court and does not have any assets, including inheritance, kết quả bóng đá trực tiếp pay the outstanding tax, late payment interest or fines.

(3)The tax authority fails kết quả bóng đá trực tiếp collect the taxpayer’s outstanding tax, late payment interest in cases other than those specified in Clause 1 and Clause 2 of Article 85 of theLuật Quản trực tiếp bóng đá việtwithin 10 years despite the implementation of enforcement measures specified in Point g Clause 1 Article 125 of theLuật Quản trực tiếp bóng đá việt.

(4) In the force majeure events in which late payment interest is exempted according kết quả bóng đá trực tiếp Clause 8 Article 59 of theLuật Quản trực tiếp bóng đá việt, the taxpayer’s business is still irrecoverable and thus tax, late payment interest and fines cannot be paid even after tax deferral is granted according kết quả bóng đá trực tiếp Point a Clause 1 Article 62 of theLuật Quản trực tiếp bóng đá việt.

Thus, when an individual or business owner owes tax in the four cases mentioned above, the tax debt will be forgiven by the State according kết quả bóng đá trực tiếp the provisions of law.

Key word: tax | late payment | in Vietnam | entry | exit |

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