Chương XI Luật quản lý thuế 2006: Cưỡng chế thi hành quyết định hành chính thuế

Chapter XI

ENFORCEMENT OF TAX ADMINISTRATIVE DECISIONS

Article 92.- Cases subject to enforcement of tax administrative decisions

1. Taxpayers fail to pay tax or fines for tax law violations after ninety days from the expiration of the stipulated time limit for payment of taxes or fines for tax law violations.

2. Taxpayers fail to pay tax or fines for tax law violations after the expiration of the extended time limit for tax payment.

3. Taxpayers that have unpaid tax or fines commit acts of dispersing their assets or fleeing away.

Article 93.- Measures of enforcing tax administrative decisions

1. Measures of enforcing tax administrative decisions include:

a/ Deduction of money amounts from accounts of entities subject to enforcement of tax administrative decisions at the State Treasury, commercial banks or other credit institutions; request for freezing of accounts;

b/ Deduction of part of salaries or incomes;

c/ Distraint of assets, auction of distrained assets according to legal provisions in order to fully collect tax and fine amounts;

d/ Confiscation of money or other assets of entities subject to enforcement of tax administrative decisions being held by other organizations or individuals;

e/ Stoppage of customs procedures for imported goods;

f/ Revocation of tax identification numbers; suspension of use of invoices;

g/ Revocation of business registration certificates, establishment and operation licenses or practice licenses.

2. Measures of enforcing tax administrative decisions specified in Clause 1 of this Article cease to be effective as soon as tax and fine amounts are fully paid into the state budget.

Article 94.- Competence to decide on enforcement of tax administrative decisions

Heads of tax administration agencies, the director of the Anti-Smuggling Investigation Department, the director of the Post-Customs Clearance Inspection Department are competent to decide on enforcement of tax administrative decisions for the cases specified at Points a, b, c, d, e and f, Clause 1, Article 93 of this Law.

The revocation of business registration certificates, establishment and operation licenses or practice licenses specified at Point g, Clause 1, Article 93 of this Law must comply with legal provisions.

Article 95.- Decisions on enforcement of tax administrative decisions

1. Enforcement of tax administrative decisions shall be carried out only when decisions thereon are issued by competent persons defined in Article 94 of this Law.

2. A decision on enforcement of a tax administrative decision contains the following: date of issuance; grounds for issuance; full name, position and unit of the decision issuer; full name, place of residence and working office of the entity subject to enforcement of the tax administrative decision; reason(s) for the enforcement; measure of enforcing the tax administrative decision; date and place of enforcement; the agency assuming the prime responsibility for executing the decision on enforcement of the tax administrative decision; the coordinating agency(ies); signature of the decision issuer; seal of the issuing agency.

3. Decisions on enforcement of tax administrative decisions shall be sent to entities subject to enforcement of tax administrative decisions and concerned organizations and individuals at least five working days before the enforcement is carried out; enforcement decisions shall be sent to immediate superior tax administration agencies. In case of application of the enforcement measures specified at Point c, Clause 1, Article 93 of this Law, the decisions shall be sent to presidents of People’s Committees of communes, wards or townships where the enforcement is carried out before they are executed.

Article 96.- Responsibilities for organizing the execution of decisions on enforcement of tax administrative decisions

1. Issuers of decisions on enforcement of tax administration decisions are responsible for organizing the execution of their decisions.

2. People’s Committees of communes, wards or townships where entities subject to enforcement of tax administrative decisions reside or are located shall direct responsible agencies to coordinate with tax administration agencies in enforcing tax administration decisions.

3. People’s Police shall ensure order and safety and support tax administration agencies in the course of enforcing tax administrative decisions upon request of issuers of enforcement decisions.

Article 97.- Enforcement by the measure of deducting money from accounts of entities subject to enforcement of tax administrative decisions

1. The measure of deducting money from accounts shall be applied to entities subject to enforcement of tax administrative decisions that have deposits at the State Treasury, commercial banks and other credit institutions.

2. Upon receipt of decisions on enforcement of tax administrative decisions, the State Treasury, commercial banks or other credit institutions shall deduct money amounts stated in enforcement decisions from accounts of entities subject to enforcement and transfer those amounts to the state budget’s accounts at the State Treasury, and at the same time notify such in writing to the issuers of enforcement decisions and the entities subject to enforcement.

3. A decision on enforcement of a tax administrative decision by deducting money from the accounts of the entity subject to enforcement is valid for thirty days after it is issued. If the State Treasury, commercial banks or other credit institutions cannot fully deduct tax amounts as stated in the enforcement decisions upon the expiration of the decisions’ validity duration, they shall notify such in writing to the issuers of those decisions.

4. During the validity duration of decisions on enforcement of tax administrative decisions, if there remains a balance on accounts of entities subject to enforcement of tax administrative decisions but the State Treasury, commercial banks or other credit institutions fail to deduct money from such accounts for payment into the state budget under enforcement decisions, they will be sanctioned for administrative violations under the provisions of Chapter XII of this Law.

Article 98.- Enforcement by the measure of deducting part of salaries or incomes

1. The measure of deducting part of salaries or incomes shall be applied to taxpayers subject to enforcement of tax administrative decisions who are working on state payrolls or under contracts of a term of six months or more or enjoying pensions or working capacity loss allowances.

2. The rate of deduction from salary, pension or working capacity loss allowance applicable to an individual must be between 10% and 30% of total monthly salary or allowance of that individual. For other incomes, the rate of deduction shall be based on the actually earned incomes but must not exceed 50% of total income amount.

3. Employing agencies or organizations that currently manage salaries or incomes of persons subject to enforcement of tax administrative decisions shall:

a/ Deduct part of salaries or incomes of persons subject to enforcement of tax administrative decisions and transfer the deducted amounts into the state budget’s accounts at the State Treasury according to the contents of the decisions on enforcement of tax administrative decisions from the latest payment of salaries or incomes until deducting the full tax or fine amounts stated in the enforcement decisions, and at the same time notify such to the issuers of the enforcement decision and the enforcees;

b/ In case labor contracts of enforcees expire when tax or fine amounts have not been fully deducted under enforcement decisions, employing agencies or organizations shall notify such to the issuers of enforcement decisions within five working days after the termination of those labor contracts.

c/ If employing agencies or organizations that currently manage salaries or incomes of persons subject to enforcement of tax administrative decisions intentionally shirk executing the decisions on enforcement of tax administrative decisions shall be sanctioned for administrative violations under the provisions of Chapter XII of this Law.

Article 99.- Enforcement by the measure of distraining assets or auctioning distrained assets

1. Tax administration agencies that cannot apply the measures of enforcing the tax administrative decisions specified at Points a and b, Clause 1, Article 93 of this Law or collect the full tax or fine amounts though having applied these measures may apply the measure of distraining assets or auctioning distrained assets to collect the tax arrear or fine amounts into the state budget.

The measure of distraining assets may not apply to taxpayers who are undergoing medical treatment.

2. The values of distrained assets of enforcees must be equal to tax amounts stated in enforcement decisions and expenses for conducting enforcement.

3. The following assets may not be distrained:

a/ Medicines, foods and foodstuffs to meet the essential needs of entities subject to enforcement of tax administrative decisions and their families;

b/ Working tools;

c/ Dwelling houses and essential personal articles of entities subject to enforcement of tax administrative decisions and their family members;

d/ Worshiping objects; relics of deceased persons, orders, medals, certificates of merit;

e/ Assets in service of defense and security.

4. If entities subject to enforcement of tax administrative decisions fail to pay fully tax arrear or fine amounts within thirty days after the distraint of assets, tax administration agencies may auction the distrained assets so as to fully collect tax arrear or fine amounts.

5. The Government shall specify the order and procedures for enforcing tax administrative decisions by the measure of distraining assets and auctioning distrained assets.

Article 100.- Enforcement by the measure of confiscating money or other assets of enforcees currently held by other organizations or individuals

1. Confiscation of money or other assets of an enforcee being held by another organization or individual (hereinafter referred to as third party) shall be applied when the following conditions are fully satisfied:

a/ The tax administration agency cannot apply the enforcement measures specified at Points a, b and c, Clause 1, Article 93 of this Law or cannot collect fully tax arrear or fine amounts though having applied these measures;

b/ The tax administration agency has grounds to determine that a third party owes a debt or holds money or other assets of the enforcee.

2. Principles of confiscation of money or other assets of enforcees from a third party are as follows:

a/ The third party that owes a due debt to the enforcee or holds money or other assets of the enforcee shall pay tax arrear or fine amounts for the enforcee;

b/ If money or other assets of the enforcee held by a third party are objects of security transactions or involved in a case of bankruptcy, the confiscation of such money or other assets shall be effected according to legal provisions.

c/ The money amount paid by the third party into the state budget for the enforcee is considered the money paid to the enforcee.

3. Responsibilities of the third party that owes a debt to or holds money or other assets of the enforcee are:

a/ To supply to the tax administration agency information on the debt to or money amount or other assets of the enforcee he/she/it currently owes or holds, clearly stating the money amount, time limit for debt payment, type, quantity and state of assets;

b/ Not to return, upon receipt of a written request of the tax administration agency, money or other assets to the enforcee until paying money into the state budget or transferring assets to the tax administration agency for carrying out procedures for auction;

c/ To send to the tax administration agency a written explanation of the failure to satisfy the latter’s written request within five working days after the receipt of that request;

d/ An organization or individual that owes a debt or holds money or other assets of the entity subject to enforcement of a tax administrative decision and fails to pay the tax amount subject to enforcement within fifteen days after receipt of a request of the tax administration agency shall be regarded as owing tax to the State and subject to the enforcement measures specified in Clause 1, Article 93 of this Law.

Article 101.- Enforcement by the measure of stopping customs procedures for imported goods

1. Enforcement by the measure of stopping customs procedures for imported goods shall be made when the customs offices cannot apply the measures specified at Points a, c and d, Clause 1, Article 93 of this Law or cannot fully collect tax arrear or fine amounts though having applied these measures.

2. Heads of customs offices of localities where taxpayers that have overdue tax debts reside or are located shall notify the measure of stopping customs procedures for imported goods at least five working days before the measure is applied.

Article 102.- Enforcement by the measure of revoking tax identification numbers; suspending the use of invoices; revoking business registration certificates, establishment and operation licenses or practice licenses

1. The enforcement measure specified in this Article shall be applied when the tax administration agency, though having applied the measures specified at Points a, b, c, d and e, Clause 1 of this Law, cannot fully collect tax arrear or fine amounts.

2. Heads of tax administration agencies have the following responsibilities:

a/ To notify this enforcement measure to the enforcee three working days before revoking tax identification numbers or suspending the use of invoices;

b/ To request in writing competent state management agencies to revoke business registration certificates, establishment and operation licenses or practice licenses.

3. When applying the enforcement measure specified in this Article, competent state management agencies shall publicly notify it on the mass media.