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When are the tax administration-related administrative decisions enforced?
Article 124, Law on Tax administration 2019 prescribes the cases subject to enforcement of tax administration-related administrative decisions, including:
(1) Taxpayers fail to pay tax after 90 days from the date of expiration of the prescribed time limit for tax payment.
(2) Taxpayers fail to pay tax upon the expiration of the extended time limit for tax payment.
(3) Taxpayers that have tax arrears commit acts of dispersing their property or fleeing away.
(4) Taxpayers fail to abide by tax administration-related administrative sanctioning decisions within the time limits stated in such decisions, except where they are entitled to postponement or suspension of execution of such decisions.
(5) No tax enforcement measure shall be applied to taxpayers whose tax arrears are frozen during the freezing period; no late-payment interest shall be imposed on these taxpayers in accordance with this Law; tax arrears may be paid in installments within 12 months from the starting date of the tax enforcement period.
The installment payment of tax arrears shall be considered by heads of agencies directly managing taxpayers at the latter’s request and shall be guaranteed by credit institutions.
(6) No enforcement measure shall be applied to taxpayers that owe customs charges and fees for transited cargoes and vehicles.
7 measures to enforce tax administration-related administrative decisions
Pursuant to Clause 1, Article 125, Law on Tax administration 2019, measures to enforce tax administration-related administrative decisions:
(1) Deduction of money amounts from accounts of entities subject to enforcement of tax administration-related administrative decisions at State Treasury offices, commercial banks or other credit institutions;
Apply entities subject to enforcement of tax administration-related administrative decisions at State Treasury offices, commercial banks, or other credit institutions;
(2) Deduction of part of salaries or incomes;
The measure of deduction of part of salaries or incomes shall be applied to taxpayers subject to enforcement of tax administration-related administrative decisions who are working on state payrolls or under contracts of a term of at least 6 months or enjoying pension or working capacity loss allowances.
(3) Cessation of customs procedures for imported or exported goods;
(4) Stoppage of use of invoices
(5) Distraint of property, auction of distrained property in accordance with law;
(6) Confiscation of money or other property of entities subject to enforcement of tax administration-related administrative decisions which are held by other agencies, organizations, or individuals;
(7) Revocation of enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses, or practice licenses.
Measures to enforce tax administration-related administrative decisions cease to be effective as soon as tax arrears are fully paid into the state budget.
Note: The application of measures to enforce tax administration-related administrative decisions shall be carried out as follows:
- Based on the actual situation, tax administration offices shall apply appropriate enforcement measures (1), (2), (3);
- In case it is impossible to apply the first of the measures (4), (5), (6), (7), tax administration offices shall apply another measure specified next to it;
- In case decisions to apply enforcement measures remain valid but are proved to be ineffective and tax administrative offices have sufficient information and conditions, they shall apply another measure.
Here are the cases subject to enforcement of tax administration-related administrative decisions and the measures to enforce tax administration-related administrative decisions.
