Updated at 11/06/2022 - 05:05 pm
Decree 126/2020 / ND-CP guiding the Law on Tax Administration officially comes into effect from December 05, 12.
In which, there is a new point on postponement of exit for the legal representative of the enterprise who has not fulfilled the tax obligation.
Regulations on fulfillment of tax liability in case of exit are specified in Article 21 of Decree 126/2020 / ND-CP guiding the implementation of the Law on Tax Administration
Article 21. Completion of tax obligation in case of exit
1. Cases of suspension from exit include:
a) Individuals and individuals that are the legal representatives of the taxpayers being enterprises who are being forced to execute administrative decisions on tax administration and have not fulfilled their tax obligations.
b) Vietnamese people who leave to settle abroad have not fulfilled their tax obligation.
c) The overseas Vietnamese have not fulfilled their tax obligation before leaving the country.
d) Before leaving Vietnam, a foreigner has not yet fulfilled his tax obligation.
2. Competence to decide on exit suspension, extension of exit suspension, or cancellation of exit suspension
a) Heads of tax administration agencies that directly administer competent taxpayers shall, based on the actual situation and tax administration in their respective localities, decide on the selection of cases of suspension from exit. in the case specified in Clause 1 of this Article.
b) Persons competent to decide on exit suspension are competent to decide on the exit suspension extension and cancel the exit suspension.
c) The person competent to decide on exit suspension shall cancel the exit suspension no later than 24 working hours from the date the taxpayer completes the tax obligation.
3. The order and procedures for implementation of exit suspension, exit suspension, and cancellation of exit suspension
a) After reviewing, comparing and accurately determining the taxpayer's tax obligation, the tax authority directly managing the taxpayer shall make a list of individuals and individuals who are the legal representatives. of enterprises subject to suspension of exit and make a document using Form No. 01 / XC in Appendix III enclosed herewith to the immigration authority and at the same time send to the taxpayer for refund. into tax obligation before exit.
b) Right on the day of receiving the written suspension from the tax authority, the immigration authority is responsible for implementing the suspension as prescribed and posting it on the website of the tax authority. Immigration agency.
c) If the taxpayer has fulfilled the tax obligation, within 24 working hours, the tax authority shall issue a document to cancel the exit suspension according to Form No. 02 / XC in Appendix III enclosed herewith. This Decree sends the immigration authority to cancel the suspension according to regulations.
Before the expiration of the 30-day exit suspension period, if the taxpayer has not fulfilled his tax obligation, the tax authority shall send a written extension of the exit suspension, made according to Form No. 02 / XC in Appendix III to this issue according to this Decree to the immigration authority and at the same time to the taxpayer.
d) Documents of suspension from exit, extension of suspension from exit, or cancellation of exit suspension shall be sent by post or by electronic method if all conditions are met and posted on the website. electronic information of tax administration agencies. If the document sent to the taxpayer by post is returned and the document has been posted on the website of the tax authority, the document is considered sent.