Decision 1795/QD-TCT on the process of coercive tax debt

DECISION

ON ISSUANCE OF THE PROCESS OF FORCEDING THE DEBTS TAX

GENERAL DEPARTMENT OF DEPARTMENT OF TAXES

Pursuant to the Law on Tax Administration dated June 13, 6 and guiding documents: the Tax Laws and the guiding documents amending and supplementing;

Pursuant to Decision No. 41/2018/QD-TTg dated September 25, 9 of the Prime Minister defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to Decision No. 15/2021/QD-TTg dated March 30, 3 of the Prime Minister amending and supplementing Clause 2021, Article 1 of Decision No. 3/41/QD-TTg dated September 2018, 25 of the Prime Minister. The Prime Minister shall prescribe the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to Decision No. 1965/QD-BTC dated October 08, 10 of the Minister of Finance defining the tasks, powers and organizational structure of the Departments and Offices of the General Department of Taxation;

Pursuant to Decision No. 1966/QD-BTC dated October 08, 10 of the Minister of Finance defining the tasks, powers and organizational structure of the Tax Inspection and Inspection Department under the General Department of Taxation;

Pursuant to Decision No. 1968/QD-BTC dated October 08, 10 of the Minister of Finance defining the tasks, powers and organizational structure of the Tax Department of large enterprises under the General Department of Taxation;

Decision No. 1969/QD-BTC dated October 08, 10 of the Minister of Finance defining the tasks, powers and organizational structure of the Internal Inspection Department; settlement of complaints, denunciations and anti-corruption under the General Department of Taxation;

Pursuant to Decision No. 1836/QD-BTC dated October 08, 10 of the Minister of Finance defining the functions, tasks, powers and organizational structure of the Tax Department under the General Department of Taxation;

Pursuant to Decision No. 211/QD-TCT dated March 12, 3 of the Director of the General Department of Taxation defining the functions and tasks of the departments and offices of the Tax Department;

Pursuant to Decision No. 1528/QD-TCT dated November 03, 11 of the Director of the General Department of Taxation defining the functions and tasks of the Departments of Taxation of Large Enterprises;

Pursuant to Decision No. 110/QD-BTC dated January 14, 01 of the Minister of Finance defining the functions, tasks, powers and organizational structure of Tax Departments of districts, towns and cities. city ​​and regional Tax Departments under the Tax Departments of provinces and cities;

Pursuant to Decision No. 812/QD-BTC dated April 14, 4 of the Minister of Finance amending and supplementing a number of articles of Decision No. 2021/QD-BTC dated January 110, 14 of the Minister of Finance. main regulations on functions, tasks, powers and structure and organization of Tax Sub-Departments of districts, towns and cities and regional Tax Sub-Departments under provincial/municipal Tax Departments;

Pursuant to Decision No. 245/QD-TCT dated March 25, 3 of the General Director of Taxation, defining the functions and tasks of the teams under the Tax Department;

At the proposal of the Director of the Department of Debt Management and Tax Debt Coercion.

DECISION:

Article 1. Promulgating together with this Decision the process of enforcement of tax administrative decisions (abbreviated as the process of coercive tax debt).

Article 2. This Decision takes effect from the date of signing and replaces Decision No. 751/QD-TCT dated April 20, 4 of the General Director of Taxation on the promulgation of the tax debt enforcement process.

Heads of Departments and equivalent units under and under the General Department of Taxation; Directors of Tax Departments of provinces and centrally run cities are responsible for the implementation of this Decision.

PROCEDURE

COMPULSORY DEPOSIT TAXES
(Issued together with Decision No. 1795/QD-TCT dated November 11, 11 of the General Director of Taxation)

Part A

GENERAL RULES

I. PURPOSE

Regulations on responsibilities, contents, order, procedures, implementation time, uniform implementation among tax authorities at all levels in the implementation of measures to enforce tax administrative decisions (hereinafter referred to as tax decisions). coercive tax arrears) are prescribed in the Law on Tax Administration and its guiding documents.

II. SCOPE OF APPLICATION

Tax administrative decisions include: decisions on penalties for tax administrative violations; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; decide to extend tax payment; decide to pay tax debt in installments; the decision to terminate the effect of the decision to freeze the tax arrears; decide to apply remedial measures as prescribed by law without handling tax administrative violations; decision on compensation for damage; other tax-related administrative decisions as prescribed by law.

III. SUBJECTS OF APPLICATION

1. Tax authorities at all levels: General Department of Taxation, Department of Taxation, Sub-Department of Taxation.

2. Tax debt management and enforcement department under the General Department of Taxation.

3. Tax administration department under the Tax Department of Large Enterprises - General Department of Taxation; Debt management and tax debt enforcement department under the Department of Taxation/Sub-Department of Taxation; debt management and enforcement team; the teams performing the functions and tasks of the tax debt management and enforcement teams under the Tax Department (hereinafter referred to as the tax debt enforcement department).

4. Departments/teams participating in the implementation of the process, including departments/teams performing the following functions and tasks: tax inspection - inspection; manage business households, individuals and other revenues; Legislation; management of revenues from land; team registration and other collection; commune, ward/inter-commune tax management team.

5. Departments/teams related to tax debt enforcement, including departments/teams: tax declaration and accounting, printing, information technology, propaganda - support and other departments/teams with relate to.

6. Civil servants in the tax debt enforcement department; civil servants of the department/team participating in the implementation of the process; civil servants of departments/teams involved in tax debt enforcement.

IV. EXPLAINING WORDS

1. Public servants assigned to enforce tax debt are hereinafter referred to as “civil servants”.

2. Business registration certificate, enterprise registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practice license, certificate receive registration of branches and representative offices: hereinafter referred to as “Certificate of Business Registration”.

3. Acronyms

– State budget: State budget.

– Commercial Bank: Commercial Bank.

– State Treasury: State Treasury.

– Credit institutions: Credit institutions.

– Taxpayer: Taxpayer.

– CCNT: Coercive tax debt.

– Decision on enforcement: Coercive decision.

– Database: Database.

Part OFF

PROCEDURES FOR APPLICATION OF COMPULSORY MEASURES

I. PRINCIPLES FOR APPLICATION OF COMPULSORY MEASURES

1. For measures to coercive withdrawal of money from accounts, freezing taxpayers' accounts to the State Treasury, commercial banks or other credit institutions; Partial deduction of salary or income; requesting the customs authority to coerce by means of stopping customs procedures for exported or imported goods, the application of coercive measures shall be implemented as follows:

- The measure of coercive deduction of money from accounts, blockade of taxpayers' accounts applies to taxpayers who have accounts at the State Treasury, commercial banks and other credit institutions. In case taxpayers are enterprises or organizations, but the database at the tax office does not have information about the account or the information about the account is incorrect, the tax authority must verify the information about the account to carry out enforcement. .

– Coercive measure Deducting part of salary or income only applies to taxpayers who are individuals who are entitled to salary, wages or income from:

+ Agencies and organizations to which the individual is on the payroll;

+ Agencies or organizations with which the individual signs labor contracts with a term of 6 months or more;

+ Agencies or organizations that pay retirement and incapacitated benefits.

- Coercive measures to stop carrying out customs procedures for exported and imported goods are only applied in cases where the tax authority has sufficient information and documents to determine that taxpayers are engaged in export or import activities. goods or have carried out export and import activities at least once within 12 months.

The tax authorities base themselves on the actual situation of taxpayers to apply the above-mentioned coercive measures appropriately and effectively.

2. Coercive measures d, dd, e, g specified in Clause 1, Article 125 of the Law on Tax Administration must be implemented in sequence from first to last, in case coercive measures cannot be applied first. then move on to the next action.

3. Public decisions for each taxpayer must be issued consecutively and in succession.

For the coercive measures d, dd, and e specified in Clause 1, Article 125 of the Law on Tax Administration, in case this coercive measure is being applied but there is information and conditions for taking the coercive measure first or the If the next coercive measure is more effective, the tax administration agency simultaneously applies the previous coercive measure or the next coercive measure to collect the tax debt owed to the state budget.

4. From the date the tax authority sends a written request for revocation of the business registration certificate to the business registration authority, to the date the business registration authority issues a decision on revocation or issues a document on the revocation of the business registration certificate. If not, the tax authority can apply appropriate coercive measures to ensure the effectiveness of tax administration.

5. In case the taxpayer shows signs of spreading his assets or fleeing, the amount for enforcement is the total amount of tax owed by the taxpayer.

II. COMPLETE PROCESS FOR EACH MEASURE

1. COMPASSION BY MEASURES OF DEPOSIT FROM ACCOUNTS, REQUIREMENTS FOR COURT OF STOCKERS' ACCOUNTS OPEN AT State Treasury, Commercial Banks, OTHER Credit Institutions

1.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

- Taxpayers have tax debts more than 60 days after the expiration of the prescribed tax payment time limit but the tax authorities have not yet implemented enforcement.

– The taxpayer has a debt that is extended but has less than 30 days left, the grace period will expire.

- The organization that guarantees the payment of tax to the taxpayer beyond the prescribed time limit 60 days from the date of expiration of the tax payment time limit stated on the decision on installment payment of tax arrears of the tax authority that the taxpayer or the guarantee organization not yet fully paid into the state budget.

- The taxpayer fails to comply with the decision on sanctioning of administrative violations of tax within the time limit stated in the sanctioning decision.

The department in charge of advising and promulgating decisions on sanctioning tax administrative violations is responsible for providing decisions on sanctioning administrative violations of tax to the tax department on the day of issuance of the decision (can provide paper or electronic version).

– The taxpayer is being applied one of the following coercive measures by the tax authority: Stop using invoices; Distraint of assets, auction of distrained assets; Collect money and other assets held by other agencies, organizations or individuals; Or the taxpayer is in the period of the tax authority's written request to the business registration agency to revoke the certificate of business registration but the business registration authority has not issued a decision on revocation.

- The taxpayer has tax debt, has the act of spreading property or running away.

b) Make a list

Every month, civil servants review the database of the tax authorities and documents and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for coercion by deducting money from the tax authorities. account, account blockade (form No. 01-1/DS-TK issued together with this process).

Based on the list of taxpayers preparing for enforcement (form No. 01-1/DS-TK), the tax debt enforcement department can coordinate with the inspection-inspection department, the land revenue management department and relevant departments to review and determine the exact amount of tax owed by taxpayers.

1.2. Collecting and verifying information of taxpayers preparing for enforcement

a) Based on the list of taxpayers preparing for coercion (form No. 01-1/DS-TK), civil servants shall review information on taxpayers' accounts to prepare for enforcement:

– In case the taxpayer has sufficient information about one or more accounts of taxpayers at the tax office, but at the State Treasury, commercial banks or other credit institutions, taxpayers may be transferred to the list subject to application of coercive measures to deduct money from the accounts. account clearance (form No. 01-2/DS-TK issued together with this process).

– In case the taxpayer is an enterprise or organization, but there is no information on the taxpayer's account on the database at the tax office or the information on the taxpayer's account is incorrect, the civil servant drafts and reports to the head of the department/team to submit to the Head of the tax authority or the deputy assigned to be in charge of debt management and the CCNT to issue a document requesting the taxpayer, the State Treasury, commercial banks, and other credit institutions to provide information (form No. 01-1/CC at appendix). Appendix III promulgated together with Decree No. 126/2020/ND-CP).

– For taxpayers who are individuals: Tax authorities can verify information about taxpayers' accounts if necessary.

b) Information to be collected and verified

– Accounts opened at the State Treasury, commercial banks, other credit institutions: place of opening, account number;

– Balance in the account, other information related to the account and transactions through the account (if necessary).

No later than the working day following the date of receiving information provided from organizations/individuals, civil servants must update the information on the list of taxpayers preparing for coercion (form No. 01-1/DS-TK). In case the collected bank account information has not been updated in the tax management application, the CCNT department will transfer the information to the functional department for updating on the tax management application.

1.3. Make a list of taxpayers subject to coercion

Based on the list of taxpayers preparing for coercion (form No. 01-1/DS-TK) and collected and verified information, civil servants make a list of taxpayers who must apply coercive measures to deduct money from their accounts. , account blockade (form No. 01-2/DS-TK).

After the time limit for requesting information, if the person responsible for providing information fails to provide or provides information to determine that the taxpayer does not have an account, the civil servant shall synthesize the taxpayer into the list of applying coercive measures. other in accordance with the regulations.

1.4. Issuing a coercive decision

a) Based on the list of taxpayers subject to enforcement (form No. 01-2/DS-TK), civil servants shall:

a1) Draft Decision on Public Administration (form No. 01/CC in Appendix III issued together with Decree No. 126/2020/ND-CP and Order on State Budget Collection), together with the following documents:

- A report on the application of coercive measures, clearly stating the progress of the process of urging taxpayers;

– Notice of tax debt (form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions;

– Written information verification (if any);

– Documents providing information of taxpayers or related organizations and individuals (if any);

- Documents proving that the taxpayer has dispersed property or fled (if any);

- Documents and other relevant documents (if any).

In case taxpayers open accounts at different credit institutions and state treasury, the civil servant shall submit to the head of the tax agency a draft decision on deducting money from the account for one account or many accounts. In case it is necessary to block the remaining accounts of the taxpayer, the civil servant shall concurrently draft a decision requesting the credit institution and the State Treasury to block the taxpayer's account (the blockaded amount corresponds to the amount of money being coerced). ).

a2) Report to the leader of the division/team to the Head of the tax authority for signing and promulgation of the Decision.

b) After receiving the draft of the public decision, the order to collect the state budget together with the complete dossier, the head of the tax agency shall sign and issue the final decision on time as prescribed:

- After the 90th day from the date of expiration of the tax payment deadline or the expiration of the time limit for installment payment of tax arrears;

– Right after the expiration of the tax payment extension time limit;

– Right after the date the taxpayer fails to comply with the decision on sanctioning of administrative violations of tax according to the time limit specified in the sanctioning decision (except for cases where the execution of the decision on sanctioning of administrative violations is postponed or temporarily suspended). tax);

- Right on the day of receiving full information and documents about the taxpayer's act of spreading property or running away.

– Immediately after the date of information, conditions for the simultaneous implementation of this coercive measure.

1.5. Submit and publicize the enforcement decision

- The coercive decision attached to the State budget collection order shall be sent to the coerced taxpayer, the State Treasury, commercial banks, and other credit institutions where the taxpayer is coerced to open an account on the same day the public decision is issued.

The form of sending shall comply with the provisions of Point c, Clause 3, Article 31 of Decree No. 126/2020/ND-CP.

– Tax authorities are responsible for posting information about taxpayers subject to coercion on the tax website as follows:

+ In case of electronic signature of the Decision, the tax management application system automatically publishes the information according to form No. 01/CKCC issued with this process.

+ In case the public decision is not digitally signed, the civil servant shall enter the information on the public decree into the system for publicity.

1.6. Organization of implementation

During the effective time of the Public Decision, civil servants shall monitor the implementation of the Public Decision, specifically as follows:

– On the same working day, receiving information about taxpayers having paid all the tax arrears stated in the public decision; or commercial banks, State Treasury, other credit institutions have deducted the full amount of public decisions into the state budget; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice that late payment interest will not be charged, the civil servant shall draft a report enclosed with the entire dossier, report to the head of the division/team to submit to the head of the tax authority for promulgation the decision on termination of the enforcement decision (form No. 08/CC in Appendix III issued together with Decree No. 126/2020/ND-CP) sent to the taxpayer, the State Treasury, commercial banks, other credit institutions to terminate the enforcement.

When the taxpayer has fully paid the compulsory tax arrears into the state budget, in case the tax management application has not updated the taxpayer's paid amount in time, the tax authority shall base on one of the following documents to terminate the effect of the tax payment. authority of the public decision: Submitted documents certified by the State Treasury, credit institutions or organizations authorized to collect tax; Electronic documents submitted on the website of the General Department of Taxation.

- In case the public decision expires and the coerced tax debt has not yet been fully remitted into the state budget, the civil servant shall take other appropriate coercive measures.

2. COMPULSORY BY PART OF SALARY OR INCOME

2.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

A taxpayer being an individual with tax arrears is entitled to salaries, wages and income from agencies or organizations of which the individual is on the payroll or agencies and organizations with which the individual signs labor contracts with a term of from 6 months. or higher, or an agency or organization that pays retirement benefits or is incapacitated in one of the following cases:

– Individuals who do not open an account at the State Treasury, commercial banks, other credit institutions or tax authorities have sent documents to verify information about the accounts but taxpayers are coerced, the State Treasury, commercial banks, other credit institutions do not provide or provide incompletely information.

– Individuals who have opened accounts at the State Treasury, commercial banks or other credit institutions, the tax authorities have issued decisions on deducting money from the accounts, but by the date of making the list of coerced tax debts, they have not been fully paid into the state budget.

– Individuals are being applied by the tax authority one of the following coercive measures: Stop using invoices; Distraint of assets, auction of distrained assets; Collect money and other assets held by other agencies, organizations or individuals; Or the taxpayer is in the period of the tax authority's written request to the business registration agency to revoke the certificate of business registration but the business registration authority has not issued a decision on revocation.

– Individuals have tax debts, have acts of spreading property or running away.

b) Make a list

Every month, civil servants review the database of the tax authorities and documents and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for coercion by deduction of a certain amount. part of salary or income (form No. 02-1/DS-TL issued with this process).

Based on the list of taxpayers preparing for enforcement (form No. 02-1/DS-TL), the tax debt enforcement department can coordinate with the inspection-inspection department, the land collection management department and the tax debt collection department. relevant departments to review and determine the exact amount of tax owed by taxpayers.

2.2. Collecting and verifying information of taxpayers preparing for enforcement

a) Information to be collected and verified

– Name, tax code, address of the paying agency or organization.

– Name, tax identification number, salary and income of the individual subject to enforcement.

b) Forms of information collection and verification

– The civil servant shall exploit the database of the tax authority and update the list of taxpayers preparing for enforcement (form No. 02-1/DS-TL).

- In case of incomplete information:

+ Request tax declaration and accounting departments, inspection and related departments to provide (if necessary).

+ Send a written request to the coerced taxpayer and the paying organization to provide information using form No. 02/XM-TL attached to this process.

On the day of receiving information provided from organizations, individuals and civil servants, they must update the information on the list of taxpayers preparing for coercion (form No. 02-1/DS-TL).

2.3. Make a list of taxpayers subject to coercion

– Based on the list of taxpayers preparing for coercion (form 02-1/DS-TL) and collected and verified information, the public servant makes a list of taxpayers who must apply coercive measures to deduct part of the money. salary or income (Form 02-2/DS-TL issued with this process).

- In case after the time limit for requesting information, if an individual is subject to coercion for tax debt, the paying organization fails to provide information or provides incomplete information, the civil servant shall take coercive measures. other suitable regime.

In case the agency or organization managing the salary and income of the coerced taxpayer has a notice that the tax amount has not been fully deducted under the enforcement decision but the labor contract of the coerced taxpayer has been terminated, The civil servant drafts a report and attached documents and submits it to the unit leader to switch to another appropriate measure as prescribed.

2.4. Issuing a coercive decision

a) Based on the list of taxpayers subject to enforcement (form No. 02-2/DS-TL), civil servants shall:

a1) Draft Decision No. 02/CC in Appendix III issued together with Decree No. 126/2020/ND-CP, enclosed with the following documents:

- A report on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-corruption measures;

– Notice of tax debt (form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions;

– Written information verification (if any);

– A document providing information from the paying agency or the individual subject to coercion (if any);

- Documents proving that the taxpayer has dispersed property or fled (if any);

- The issued enforcement decision (if any);

- Documents and other relevant documents (if any).

a2) Report to the leader of the division/team to the Head of the tax authority for signing and promulgation of the Decision.

b) After receiving the draft of the public decision with the complete dossier, the head of the tax agency shall sign and issue the public decision on time as prescribed:

– Immediately after the expiry date of the statute of limitations of the decision to coercively deduct money from the account, freeze the account of the coerced individual.

– Immediately after the date of information, conditions for applying this coercive measure or at the same time applying this coercive measure.

2.5. Submit and publicize the enforcement decision

– The decision on enforcement is sent to the individual subject to enforcement; agencies or organizations that pay wages or incomes of coerced individuals; relevant agencies and organizations right on the date of issuance of the enforcement decision.

The form of sending shall comply with the provisions of Point c, Clause 3, Article 32 of Decree No. 126/2020/ND-CP.

– Tax authorities are responsible for posting information about taxpayers subject to coercion on the tax website as follows:

+ In case of electronic signature of the Decision, the tax management application system automatically publishes the information according to form No. 01/CKCC issued with this process.

+ In case the public decision is not digitally signed, the civil servant shall enter the information on the public decision into the tax management application system for publicity.

2.6. Organization of implementation

During the effective time of the Public Decision, civil servants shall monitor the implementation of the Public Decision, specifically as follows:

– On the same working day, when receiving information about taxpayers being coerced or paying organizations have fully paid the tax arrears stated in the public decision; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice that late payment interest will not be charged, the civil servant shall draft a report enclosed with the entire dossier, report to the head of the division/team to submit to the head of the tax authority for promulgation the decision on termination of the enforcement decision (form No. 08/CC in Appendix III issued together with Decree No. 126/2020/ND-CP) sent to taxpayers and paying organizations to terminate enforcement.

When the taxpayer has fully paid the compulsory tax arrears into the state budget, in case the tax management application has not updated the taxpayer's paid amount in time, the tax authority shall base on one of the following documents to terminate the effect of the tax payment. authority of the public decision: Submitted documents certified by the State Treasury, credit institutions or organizations authorized to collect tax; Electronic documents submitted on the website of the General Department of Taxation.

- In case the public decision expires but the coerced tax debt has not been fully remitted into the state budget, the civil servant shall take other appropriate coercive measures.

3. RECOMMENDED CUSTOMS AGENCIES TO COMPLETE BY MEASURES TO STOP CUSTOMS PROCEDURES FOR IMPORTED AND EXPORTED GOODS

3.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

Taxpayers who have tax debt are engaged in export and import activities or have performed import and export activities at least once within 12 months, in one of the following cases:

– The taxpayer does not open an account at the State Treasury, commercial banks, other credit institutions or the tax authority has sent a document verifying information about the account but the taxpayer is coerced, the State Treasury, commercial banks, other credit institutions do not provide or provide incomplete information believe.

- The taxpayer has been applied a coercive measure by the tax authority to deduct money from the account, freeze the taxpayer's account, but by the date of making the list of coercive tax debt, the tax debt has not been fully paid into the state budget.

– The taxpayer is being applied one of the following coercive measures by the tax authority: Stop using invoices; Distraint of assets, auction of distrained assets; Collect money and other assets held by other agencies, organizations or individuals; Or the taxpayer is in the period of the tax authority's written request to the business registration agency to revoke the certificate of business registration but the business registration authority has not issued a decision on revocation.

- The taxpayer has tax debt, has the act of spreading property or running away,

b) Make a list

Every day, civil servants review the database of tax authorities and other documents and documents provided by relevant organizations and individuals to identify taxpayers who are engaged in export and import activities. goods or have performed import or export activities at least once within 12 months in the cases specified at Point 3.1.a above, and aggregate them into the list of taxpayers to propose to the customs office. apply the measure of stopping customs procedures for exported and imported goods (form No. 03/DS-HQ issued together with this process).

Officials can exploit information about taxpayers' import and export activities provided by Customs authorities according to the Regulation on information exchange between Customs and tax authorities (search on Webservice, ...)

3.2. Make and send a written request for enforcement

The civil servant drafts a report and a document requesting the Customs authority to coerce by stopping customs procedures (form No. 01/VBDN issued together with this process) and report it to the head of the department/team and submit it to the leader. the tax authority shall sign the promulgation and send it to the customs office on the day of the promulgation of the document.

3.3. Monitor the implementation of coercive measures

– When receiving a written response from the Customs:

+ In case the customs authority does not immediately comply with the request of the tax authority or the customs authority that is applying this coercive measure, the civil servant shall take other coercive measures in accordance with regulations.

+ In case the customs authority issues the administrative decision at the request of the tax authority, the civil servant shall update the public decision into the tax management application system.

– During the time when the public decision is in effect, on the working day, we receive information that the taxpayer subject to enforcement has fully paid the tax arrears stated in the administrative decision; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice that late payment interest will not be charged, the civil servant shall draft The report enclosed with all documents shall be submitted to the leader of the department/team to submit to the leader of the tax authority to sign and issue a document to the customs office (form No. 02/TB-HQ issued together with this process) to terminate the implementation currently coerced.

4. COMPREHENSION BY STOP USE OF INVOICES

4.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

Taxpayers who owe tax (excluding taxpayers who are individuals earning incomes from salaries and wages without using invoices) fall into one of the following cases:

– The taxpayer fails to apply or has applied coercive measures to deduct money from the account, block the account at the State Treasury, commercial banks or other credit institutions; Partial deduction of salary or income; Stop doing customs procedures but there are less than 30 days left until the effective date of the public decision, but the amount of tax owed for enforcement has not been fully paid into the state budget.

– The taxpayer is coerced by the measure of stopping the use of invoices at the request of other units (customs agencies, tax authorities other than the locality where the taxpayer's head office is located, tax authorities managing the revenue collection). state books).

- The taxpayer is being applied one of the following coercive measures by the tax authority: Distraint of assets, auction of distrained assets; Collect money and other assets held by other agencies, organizations or individuals; Or the taxpayer is in the period of the tax authority's written request to the business registration agency to revoke the certificate of business registration but the business registration authority has not issued a decision on revocation.

- The taxpayer has been applied a coercive measure to stop using invoices by the tax authority but has less than 30 days left until the effective date of the public decision, but the coerced amount has not been fully paid into the state budget, and the tax authority is not eligible. In case of applying further coercive measures or applying a coercive measure to stop using invoices effectively, this coercive measure will continue to apply.

- The taxpayer has tax debt, has the act of spreading property or running away.

b) Make a list

Every month, civil servants review the database of tax authorities and documents and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for coercion by stopping use. invoice (form No. 04-1/DS-HD issued together with this process).

Based on the list of taxpayers preparing for enforcement (form No. 04-1/DS-HD), the tax debt enforcement department can coordinate with the inspection-inspection department, the land revenue management department and relevant departments to review and determine the exact amount of tax owed by taxpayers.

4.2. Collecting and verifying information of taxpayers preparing for enforcement

a) Information to be collected and verified

- Name of invoice type, invoice symbol, invoice model number symbol.

– Invoice number remaining until the time of information collection and verification (if any).

b) Forms of information collection and verification

b1) The civil servant exploits the database of tax management applications and updates the list of taxpayers preparing for enforcement (form No. 04-1/DS-HD).

b2) In case of incomplete information:

– Requesting the printing, tax declaration and accounting departments, inspection - examination or relevant departments to provide information (if necessary).

– Send a written request to the forced taxpayer to provide information according to form 04/XM-HD attached to this process.

On the day of receiving information provided by organizations/individuals, civil servants must update the information on the list of taxpayers preparing for coercion (form No. 04-1/DS-HD).

b3) If after the deadline for requesting information, the organization/individual fails to provide or provides incomplete information on the use of invoices, the civil servant shall base on the invoice data provided by the tax authority. management to enforce coercion.

4.3. Make a list of taxpayers subject to coercion

On the basis of the list of taxpayers preparing for coercion (form 04-1/DS-HD) and collected and verified information, civil servants make a list of taxpayers who must apply coercive measures to stop using invoices. form 04-2/DS-HD issued together with this procedure).

4.4. Issuing a coercive decision

a) Based on the list of taxpayers subject to coercion (form No. 04-2/DS-HD), civil servants shall:

a1) Draft Decision No. 04/CC in Appendix III issued together with Decree No. 126/2020/ND-CP and Notice of cessation of use of invoices, made according to form No. 04-1/CC issued together with Decree No. 91-2022/CC. Decree No. 30/10/ND-CP dated October 2022, 126 amending and supplementing a number of articles of Decree No. 2020/XNUMX/ND-CP, together with the following documents:

- A report on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-corruption measures;

– Notice of tax debt (form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions;

– Written information verification (if any);

– Documents providing information of the taxpayer or related departments and individuals (if any);

- Documents proving that the taxpayer has dispersed property or fled (if any);

- The issued enforcement decision (if any);

- A written request from the customs authority or a tax authority other than the locality where the taxpayer's head office is located, and the tax authority managing state budget revenues (if any);

- Documents and other relevant documents (if any).

In case taxpayers use e-invoices, in the draft Notice of Cessation of Invoices and Notice of Continuity of Invoices, civil servants shall base themselves on the data on e-invoices at tax authorities to fill in the following information: : sample symbol, invoice symbol, word number, ... (if any).

a2) Report to the leader of the division/team to the Head of the tax authority for signing and promulgation of the Decision.

b) After receiving the draft of the Public Decision and the Notice of cessation of the use of invoices, together with the complete application, the head of the tax authority shall sign and issue the final decision on time as prescribed:

– Right after the effective date of the Decision on deducting money from the account, freezing the account of the taxpayer subject to enforcement; Decision on deduction of part of salary or income for individuals (if any); QDCC stops doing customs procedures (if any); QDCC stops using invoices (if any).

– Right after the date of having information, conditions for concurrently applying this coercive measure.

– Right on the day of receiving full information and documents about taxpayers having tax debts, having acts of fleeing or dispersing assets.

4.5. Submit and publicize the enforcement decision

– Public Decision and Notice of cessation of use of invoices shall be sent to taxpayers subject to enforcement and related organizations and individuals on the date of issuance of the Public Decision.

The form of sending shall comply with the provisions of Point c, Clause 3, Article 34 of Decree No. 126/2020/ND-CP.

– Right on the day the public decision is signed and issued, the civil servant sends the public decision and the notice to stop using invoices to the department in charge of the tax authority's website for posting on the website of the tax authority. Tax and the General Department of Taxation or post it on the mass media within 24 hours from the date of issuance of the Public Decision.

At the same time, uploading information about coerced taxpayers on the tax website's website is as follows:

+ In case of electronic signature of the Decision, the tax management application system automatically publishes the information according to form 01/CKCC issued with this process.

+ In case the public decision is not digitally signed, the civil servant shall enter the information on the public decree into the system for publicity.

4.6. Organization of implementation

a) During the effective time of the public decision, civil servants shall monitor the implementation of the taxpayer's coercive decision, specifically as follows:

– During the implementation of this coercive measure, the “one-stop shop” department and press button will not accept the invoice issuance notice of the organization/individual being coerced, and will not issue a code for the invoice. electronically with the tax authority's code, do not issue invoices, do not sell invoices to taxpayers who are being coerced (except for cases where taxpayers have requested to use invoices each time they arise).

– Right within the working day, when receiving information about the taxpayer being coerced, he has paid all the tax arrears recorded in the public decision into the state budget; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice of non-payment of late payment interest or the customs authority If another tax authority sends a written notification of the fulfillment of the taxpayer's obligation to pay the state budget of the coerced taxpayer, the civil servant shall draft a report together with the entire report and report it to the head of the department/team and submit it to the head of the tax agency for promulgation. decision to terminate the validity of the enforcement decision, made according to form No. 08/CC and a notice on the continued use of invoices, made according to form No. 04-2/CC in Appendix III issued together with Decree No. 126/2020 /ND-CP. In case taxpayers incur additional tax arrears that must be enforced, the tax authority shall continue to take coercive measures as prescribed in Clause 1, Article 125 of the Law on Tax administration or continue to implement the currently effective coercive measures. fruit.

When the taxpayer has fully paid the compulsory tax arrears into the state budget, in case the tax management application has not updated the taxpayer's paid amount in time, the tax authority shall base on one of the following documents to terminate the effect of the tax payment. authority of the public decision: Submitted documents certified by the State Treasury, credit institutions or organizations authorized to collect tax; Electronic documents submitted on the website of the General Department of Taxation.

– The decision to terminate the effect of the enforcement decision and the notice that the invoice continues to be valid shall be sent to the taxpayer on the same day of issuance and posted on the website of the tax authority or posted on the Internet. means of mass communication as prescribed at Point 4.5 above.

b) In case this coercive measure is being applied, and the civil servant has information and conditions for applying the previous or subsequent coercive measures to be effective, the civil servant shall draft a report together with all documents. report to the leader of the division/team to submit to the head of the tax authority and simultaneously apply the previous or subsequent coercive measures to recover the tax arrears into the state budget.

c) In case a public decision expires but taxpayers have not yet paid the full amount of tax owed to the state budget, if there is not enough information and conditions for applying the next coercive measure or applying this coercive measure effectively, the civil servant a draft report with all reports to the head of the division/team to submit to the head of the tax agency to continue applying this coercive measure.

d) If the customs authority makes a written request to the tax authority directly managing the taxpayer to issue a decision on enforcement by stopping the use of invoices, within 05 working days from the date of receipt of the written request, Suggestion from the Customs:

– If the tax authority fails to comply with the request of the customs authority, the civil servant shall draft a report to the leader of the department/team and submit it to the leader of the tax authority for signature, send it to the customs authority and clearly state the reason. .

– In case the tax authority takes measures to coerce the use of invoices at the request of the customs authority, the tax authority shall send 01 copy of the Decision to the customs authority for information and coordination.

dd) Where the taxpayer subject to coercion is a branch, representative office or business location that has production and business activities in this province/district but has its head office in another province/district; If the tax authority managing the branch, representative office, or business location does not meet the conditions for enforcement or fails to implement the public decision, the draft document enclosed with the entire dossier shall report to the agency's leadership. The tax authorities transfer taxpayers' dossiers to the tax office managing the head office for enforcement by stopping the use of invoices.

In case the tax agency managing state budget revenues does not have enough conditions to implement coercion or fails to implement the public decision, the civil servant shall take steps to transfer the taxpayer's dossier to the tax agency managing the head office in the following order: as above.

Within 05 working days from the date of receipt of the document enclosed with the application for coercion, the tax authority managing the head office shall send a written reply to the tax authority requesting the implementation or non-compliance. regime for taxpayers.

e) In case this coercive measure is being applied, if the taxpayer makes a written request to use invoices to have a source of payment for workers' salaries and expenses to ensure continuous production and business, the Tax authorities continue to allow taxpayers to use invoices each time they are incurred, provided that taxpayers must immediately pay at least 18% of revenue on used invoices before using invoices. No later than the next working day after receiving the taxpayer's written request and tax payment receipt, the civil servant drafts a notice on the continuation of the use of invoices, made according to form No. 04-2/CC in Appendix III issued. promulgated together with Decree No. 126/2020/ND-CP (reason: using invoices each time) and submit to the tax authority's leaders to issue a notice on continuing to let taxpayers use invoices on a monthly basis. birth times. If the taxpayer does not fully pay at least 18% of the revenue on the used invoice, the tax authority will not issue a notice on the continuation of the taxpayer's use of the invoice until the taxpayer has fully paid into the state budget. .

For cases where taxpayers apply for an electronic invoice with the tax authority's code for each time it is generated, the invoice will be issued in accordance with the provisions of Decree No. 123/2020/ND-CP dated October 19/ 10 of the Government regulations on invoices, documents and instructions in the process of managing electronic invoices.

5. COMPULSORY BY METHOD OF PROPERTY DECLARATION, AUCTION OF STATEMENT PROPERTY

5.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

The taxpayer has tax debt in one of the following cases:

– The taxpayer does not register to use invoices, does not order invoices to be printed and does not purchase invoices from tax authorities (coercive measures to stop using invoices cannot be applied).

- The taxpayer has been applied a coercive measure by the tax authority to stop using invoices but has less than 30 days to the effective date of the public decision, but the coerced tax debt has not been fully remitted into the state budget.

– The taxpayer is being applied one of the following coercive measures by the tax authority: Stop using invoices; Collect money and other assets held by other agencies, organizations or individuals; Or the taxpayer is in the period of the tax authority's written request to the business registration agency to revoke the certificate of business registration but the business registration authority has not issued a decision on revocation.

- The taxpayer has tax debt, has the act of spreading property or running away.

b) Make a list

Every month, civil servants review the database of tax authorities and documents and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for coercion by distraint. property, auction of distrained assets (form No. 05-1/DS-KB issued together with this process).

Based on the list of taxpayers preparing for enforcement (form No. 05-1/DS-KB), the tax debt enforcement department can coordinate with the inspection-inspection department, the land revenue management department and relevant departments to review and determine the exact amount of tax owed by taxpayers.

5.2. Collecting and verifying information of taxpayers preparing for enforcement

a) Information to be collected and verified

– Type of property, current address of the property, condition of the property, ownership of the property (except for the types of property specified in Clause 3, Article 133 of the Law on Tax Administration No. 38/2019/QH14) );

- Asset value is reflected in the accounting books and business results of taxpayers; contract of sale, exchange, transfer or donation, for a certificate of property ownership.

b) Forms of information collection and verification

- Request tax declaration and accounting departments, inspection and related departments to provide information (if necessary).

– Send a written request to the coerced taxpayer, the property ownership registration agency (Land use right registration office, vehicle registration agency), security transaction registration agency and other relevant agencies. Other relevant organizations and individuals provide information according to form 05/XM-KB issued together with this process.

– Coordinating with local authorities where taxpayers are forced to do business or reside to verify information about taxpayers' assets (if necessary).

On the day of receiving information provided from organizations, individuals, civil servants must update information on the list of taxpayers preparing for coercion (form 05-1/DS-KB).

5.3. Make a list of taxpayers subject to coercion

– On the basis of the list of taxpayers preparing for coercion (form 05-1/DS-KB) and the collected and verified information, civil servants make a list of taxpayers who must apply coercive measures to distrain assets, auction of distrained assets (form No. 05-2/DS-KB issued together with this process).

– In case after 05 working days from the date of sending the written verification of information about the taxpayer's property that the taxpayer is coerced, the property ownership registration agency, security transaction registration agency and other organizations If relevant organizations or individuals fail to provide information or provide insufficient information on assets, or in case it is determined that the amount collected after the auction of distrained assets is not enough to cover enforcement costs, civil servants summarize taxpayers in the list of applying other coercive measures in accordance with regulations.

Civil servants estimate the amount likely to be collected into the state budget through auction, based on:

Initial value of the property.

Number of years of using the property.

Depreciation rate of assets.

+ Market value of the property (if any).

- In case the lawfully pledged or mortgaged property is subject to distraint, the tax authority shall send a written notice to the pledgee or mortgagee of the taxpayer's state budget debt obligations and request the pledgee. , mortgage promptly provide documents and documents related to the pledge or mortgage of the taxpayer's property when the taxpayer pays the obligations under the pledge or mortgage contract.

Civil servants shall base themselves on dossiers, vouchers and written responses of the pledgee or mortgagee to apply appropriate coercive measures as prescribed.

5.4. Issuing a coercive decision

a) Based on the list of taxpayers subject to enforcement (form 05-2/DS-KB), civil servants shall:

a1) Draft Decision No. 05/CC in Appendix III issued together with Decree No. 126/2020/ND-CP, enclosed with the following documents:

- A report on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-corruption measures;

– Notice of tax debt (form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions;

– Coercive decisions have been issued;

– Documents verifying information, providing information of taxpayers or related organizations and individuals (if any);

- Documents proving that the taxpayer has dispersed property or fled (if any);

- Documents and other relevant documents (if any).

a2) Transfer the enforcement file to the department with the appraisal function (hereinafter referred to as the legal department) for appraisal in accordance with the regulations on appraisal of administrative documents promulgated by tax authorities at all levels. The legal department must have an appraisal opinion and send it to the tax debt enforcement department within the time limit for requesting appraisal.

a3) Summarize appraisal opinions and report to leaders of departments/teams to submit to heads of tax agencies for signing and promulgation of public decisions.

b) After receiving the draft of the public decision with the complete dossier, the head of the tax agency shall sign and issue the public decision on time as prescribed:

– Immediately after the expiry date of the previous enforcement decision;

– Immediately after the date of having information, conditions for concurrently applying this coercive measure;

– Right on the day of receiving full information and documents about taxpayers having tax debts, having acts of fleeing or dispersing assets.

5.5. Submit and publicize the enforcement decision

a) The decision on enforcement shall be sent to the organization or individual subject to the distraint, the President of the commune-level People's Committee where such person resides or the place where the organization is headquartered or the place where the distrained property is located, or where that person works on the day the enforcement decision is issued.

A decision on enforcement by property distraint for distrained assets subject to ownership registration must be sent to the following agencies:

– The land use right registration office, the agency competent to register land-attached assets in case of distraint of land use rights and land-attached assets.

– Vehicle registration agency, in case the distrained property is a means of transport.

- Competent agencies to register other ownership and use rights as prescribed by law.

The form of sending the decision on enforcement shall comply with the provisions of Point c, Clause 5, Article 35 of Decree No. 126/2020/ND-CP.

b) Tax authorities are responsible for posting information about taxpayers subject to coercion on the tax website as follows:

+ In case of electronic signature of the Decision, the tax management application system automatically publishes the information according to form 01/CKCC issued with this process.

+ In case the public decision is not digitally signed, the civil servant shall enter the information on the public decree into the system for publicity.

5.6. Organization of implementation

a) After issuing the administrative decision, the person issuing the administrative decision or the person assigned to perform the administrative decision shall assume the prime responsibility for the distraint and coordinate with relevant units and individuals (commune-level People's Committee, police agency, witnesses) idea…) do:

a1) Make a record of asset distraint

– A record of asset distraint is made according to form No. 05-1/BB-KB (issued together with this process).

– The distraint record is made in 02 copies, the enforcement decision-making agency keeps 01 copy, 01 copy is assigned to the distrained organization/individual right after making the asset distraint record.

a2) Handing over the distrained assets and concurrently sealing the distrained assets

– Distrained assets shall be assigned to organizations/individuals as prescribed at Points a and b, Clause 8, Article 35 of Decree 126/2020/ND-CP.

– Make a minutes of handing over and preserving the distrained assets according to form No. 05-2/BB-KB and Minutes of sealing the distrained assets according to form No. 05-3/BB-KB (issued together with this process) immediately. on the date of making the asset distraint record. The minutes shall be assigned to the person assigned to preserve the property, the representative of the organization or individual subject to coercion, the witness and the person presiding over the distraint, to keep one copy for each party.

a3) Valuation of distrained assets

- In case the Valuation Council is not established:

+ The valuation of distrained assets is carried out at the head office of the distrained organization, the house of the distrained individual or the place where the distrained property is kept.

+ Make a record of agreement on valuation of distrained assets between the person presiding over enforcement of the decision on enforcement and the representative of the organization or individual subject to enforcement and the common owner in case of distraint of common property, according to form No. 05 -4/BB-KB (issued together with this process) within 05 working days from the date the property is distrained.

+ The minutes of agreement on valuation of distrained assets shall be assigned to the representative of the organization or individual subject to coercion, the organization or individual participating in the valuation and the person presiding over the enforcement, to keep one copy for each party.

- In case of setting up the Valuation Council:

+ Cases in which a Valuation Council is established:

For distrained assets valued at VND 1.000.000 or more, which are difficult to valuate or the parties cannot agree on the price, within 15 days from the date on which the assets are distrained, the person who issues the decision The coercive force requests the competent agency to establish a Valuation Council, of which the person issuing the enforcement decision is the Chairman of the Council, the representative of the financial agency, the relevant professional agency is a member.

+ Authority to establish a Valuation Council: According to the provisions of Clause 10, Article 35 of Decree 126/2020/ND-CP.

+ Within 07 working days from the date of establishment, the Valuation Council must conduct the valuation and make a record on valuation of the distrained assets according to form No. 05-5/BB-KB (issued together with following this procedure). The record on valuation of distrained assets shall be assigned to the representative of the organization or individual subject to coercion, the organization or individual participating in the valuation and the person in charge of enforcement, to keep one copy for each party.

a4) Transfer of distrained property for auction

Within 30 days from the date of making a record of asset distraint, if the taxpayer has not fully paid the coerced tax arrears, the person presiding over the enforcement shall:

– Make a record of opening the seal of the distrained property according to form No. 05-3/BB-KB (issued together with this process). The minutes are assigned to the representative of the organization or individual subject to coercion, the witness and the person presiding over the distraint to keep one copy each.

Sign an auction contract of distrained assets with auction organizations established in accordance with law to organize asset auctions in accordance with regulations.

– Make a record of transferring the distrained assets to the agency responsible for auction (form No. 05-6/BB-KB issued together with this process) right on the day the tax authority signs the auction contract with auction organizations. The minutes of handing over the distrained assets shall be handed over to the handover and the handoveree shall keep one copy each.

a5) Handling of proceeds from the auction of distrained assets

– Pay tax debt under the enforcement decision.

– Payment of enforcement costs to the enforcement organization.

– Return the coerced taxpayers after fully paying the tax arrears into the state budget and paying all enforcement costs.

b) During the effective time of the administrative decision, civil servants shall monitor the implementation of the administrative decision, specifically as follows:

– Right within the working day to receive information about the taxpayer has paid all the tax arrears stated in the Decision; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice that late payment interest will not be charged, the civil servant shall draft a report enclosed with the entire dossier, report to the head of the division/team to submit to the head of the tax authority for promulgation the decision on termination of the enforcement decision (form No. 08/CC in Appendix III issued together with Decree No. 126/2020/ND-CP) to stop the enforcement.

When the taxpayer has fully paid the compulsory tax arrears into the state budget, in case the tax management application has not updated the taxpayer's paid amount in time, the tax authority shall base on one of the following documents to terminate the effect of the tax payment. authority of the public decision: Submitted documents certified by the State Treasury, credit institutions or organizations authorized to collect tax; Electronic documents submitted on the website of the General Department of Taxation.

- In case a public decision expires but the coerced tax debt has not been fully remitted into the state budget, the civil servant shall take other coercive measures as prescribed.

c) In case this coercive measure is being applied, the civil servant has information and conditions for applying the previous or subsequent coercive measures to be effective, he/she shall make a draft report enclosed with the entire application file. report to the head of the division/team to the head of the tax authority and simultaneously apply the first or the next coercive measure to recover the tax arrears into the state budget.

6. COMPASSION BY MEASURES TO COLLECT MONEY AND OTHER ASSETS OF COMPLETED PERSONS KEEPING OTHER ORGANIZATIONS AND PERSONS

6.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

The taxpayer has tax debt in one of the following cases:

– The taxpayer cannot apply coercive measures Distraint of assets, auction of distrained assets, specifically:

+ Coerced taxpayers, property ownership registration agency, security transaction registration agency and related organizations and individuals fail to provide information or provide insufficient information on assets. of the coerced taxpayer.

+ Organizations and individuals providing information do not have assets to distrain.

+ Organizations and individuals that provide information about assets but types of assets are not subject to distraint.

+ The public servant expects that the money collected after auctioning the distrained assets is not enough to cover the enforcement costs.

– The taxpayer has applied the measure of coercive distraint, auctioned the distrained property, but there are still less than 30 days to the effective date of the public decision, but the coerced tax debt has not been fully remitted into the state budget.

– The taxpayer is being applied one of the following coercive measures by the tax authority: Stop using invoices; Distraint of assets, auction of distrained assets; Or the taxpayer is in the period of the tax authority's written request to the business registration agency to revoke the certificate of business registration but the business registration authority has not issued a decision on revocation.

- The taxpayer has tax debt, has the act of spreading property or running away.

b) Make a list

Every month, civil servants review the database of the tax authorities and documents and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for coercion by collecting money. other assets held by other agencies, organizations and individuals (form No. 06-1/DS-BT3 issued together with this process).

Based on the list of taxpayers preparing for enforcement (form No. 06-1/DS-BT3), the tax debt enforcement department can coordinate with the inspection-inspection department, the land revenue management department and relevant departments to review and determine the exact amount of tax owed by taxpayers.

6.2. Collecting and verifying information of taxpayers preparing for enforcement

a) Information to be collected and verified

– Name of the tax authority managing the third party; name, tax identification number of the third party.

– The type of money, property or debt the third party is holding.

– Value of money, assets and liabilities held by a third party.

- Organizations and individuals that have due debts to pay to the subject of coercion.

- Organizations, individuals, State Treasury, credit institutions authorized by the subject to be coerced to keep money, assets, goods, valuable papers, certificates or tax authorities have grounds to prove the amount, assets , goods, papers, and valuable certificates that such individuals, households or organizations are holding belong to the subject of coercion.

b) Forms of information collection and verification

– Request the inspection department and relevant departments to provide information (if necessary);

– Send a written request to the forced taxpayer and the third party to provide information using form No. 3/XM-BT06 issued together with this process.

In case the tax authority has grounds to determine that a third party has a debt or is holding money and other assets of the subject of enforcement, but the third party fails to provide information about the draft report. , a document submitted to the unit's leader to the 3rd party management tax agency, to perform the request for coordination in verifying information related to money and assets held by the 3rd party.

On the day of receiving information provided by organizations and individuals, civil servants must update the information on the list of taxpayers preparing for coercion (form No. 06-1/DS-BT3).

6.3. Make a list of taxpayers subject to coercion

On the basis of the list of taxpayers preparing for enforcement (form No. 06-1/DS-BT3) and collected and verified information, in case the third party providing information is holding money, property or is If the taxpayer's debt is coerced, the public servant shall make a list of taxpayers subject to enforcement measures to collect money and other assets held by other agencies, organizations or individuals (form No. 3-06/DS-BT2 issued with this procedure).

In case, after requesting information, if the taxpayer is coerced and related organizations and individuals fail to provide information; or provide incomplete information; or provide information that a third party does not keep money or other assets of the subject of coercion; or provide information proving that the amount subject to coercion by a third party collection method (without a third party; the 3rd party management tax authority provides information on the 3rd party being subjected to coercive measures or the third party does not operate at the registered address;…), the civil servant shall aggregate the taxpayer into the list of applying other coercive measures.

6.4. Issuing a coercive decision

a) Based on the list of taxpayers subject to enforcement (form No. 06-2/DS-BT3), civil servants shall:

a1) Draft Decision No. 06/CC in Appendix III issued together with Decree 126/2020/ND-CP, enclosed with the following documents:

- A report on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-corruption measures;

– Notice of tax debt (form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions;

– Coercive decisions have been issued;

– Documents verifying information, providing information of taxpayers or related organizations and individuals (if any);

- Documents proving that the taxpayer has dispersed property or fled (if any);

- Documents and other relevant documents.

a2) Transfer the enforcement file to the department with the appraisal function (hereinafter referred to as the legal department) for appraisal in accordance with the regulations on appraisal of administrative documents promulgated by tax authorities at all levels. The legal department must send an appraisal opinion to the tax debt enforcement department within the time limit for requesting appraisal.

a3) Summarize appraisal opinions and report to leaders of departments/teams to submit to heads of tax agencies for signing and promulgation of public decisions.

b) After receiving the draft of the public decision with the complete dossier, the head of the tax agency shall sign and issue the public decision on time as prescribed:

- Immediately after the expiration of the statute of limitations of the previous enforcement decision;

– Immediately after the date of having information, conditions for concurrently applying this coercive measure;

– Right on the day of receiving full information and documents about taxpayers having tax debts, spreading property or running away.

6.5. Submit and publicize the enforcement decision

- Public decision is sent to the taxpayer subject to coercion; The third party has a debt or is holding money and assets of the taxpayer under enforcement; 3rd party management tax agency; The commune-level People's Committee where the third party is headquartered or resides (for coordination in implementation) right on the date of issuance of the enforcement decision.

The form of sending shall comply with the provisions of Point b, Clause 3, Article 36 of Decree No. 126/2020/ND-CP.

– Tax authorities are responsible for posting information about taxpayers subject to coercion on the tax website as follows:

+ In case of electronic signature of the Decision, the tax management application system automatically publishes the information according to form No. 01/CKCC issued with this process.

+ In case the public decision is not digitally signed, the civil servant shall enter the information on the public decree into the system for publicity.

6.6. Organization of implementation

a) During the effective time of the administrative decision, civil servants shall monitor the implementation of the administrative decision, specifically as follows:

– On the same working day, receiving information about taxpayers having paid all the tax arrears stated in the public decision; or a third party has paid on behalf of the coerced tax arrears; or the tax arrears is coerced by the tax authority to issue a decision on installment payment of tax arrears or a decision on tax payment extension or a decision on exemption from late payment interest or a notice that late payment interest will not be charged, the civil servant shall draft a report enclosed with the entire dossier, report to the head of the division/team to submit to the head of the tax authority for promulgation the decision on termination of the enforcement decision (form No. 3/CC in Appendix III issued together with Decree No. 08/126/ND-CP) to the taxpayer and the third party to stop the enforcement.

When the taxpayer has fully paid the compulsory tax arrears into the state budget, in case the tax management application has not updated the taxpayer's paid amount in time, the tax authority shall base on one of the following documents to terminate the effect of the tax payment. authority of the public decision: Submitted documents certified by the State Treasury, credit institutions or organizations authorized to collect tax; Electronic documents submitted on the website of the General Department of Taxation.

- In case a public decision expires but the coerced tax debt has not been fully remitted into the state budget, the civil servant shall take other coercive measures as prescribed.

b) In case this coercive measure is being applied, if the civil servant has information and conditions for the application of the previous or subsequent coercive measures to be effective, the civil servant shall draft a report together with the entire application file. report to the head of the department/team to the head of the tax authority to issue a decision on coercion by the previous or next measure at the same time as the coercive measure being applied.

c) If an organization or individual that has a debt or is holding money or property of the coerced taxpayer fails to pay the coerced tax amount, the civil servant shall draft a report and request the agency to submit a written request. 3rd party management tax shall apply coercive measures as prescribed in Clause 1, Article 125 of the Law on Tax Administration.

7. FORCE BY METHOD OF REVOLUTION OF BUSINESS REGISTRATION CERTIFICATE

7.1. Make a list of taxpayers preparing for coercion

a) Basis for making a list of taxpayers preparing for coercion:

Taxpayers owe tax in one of the following cases:

– The taxpayer cannot apply the coercive measure to collect money and other assets held by a third party: The information has been verified, but the subject of enforcement and related organizations and individuals do not provide information; or provide incomplete information; or provide information that a third party does not keep money or other assets of the subject of coercion; or provide information proving that the amount subject to coercion by 3rd party collection methods has not been collected.

– The taxpayer has applied coercive measures to collect money and other assets held by a third party, but there are less than 3 days left until the effective date of the public decision, but the coerced tax debt has not been fully remitted into the state budget.

– The taxpayer is being applied one of the following coercive measures by the tax authority: Stop using invoices; Distraint of assets, auction of distrained assets; Collect money and other assets held by third parties.

- The taxpayer has tax debt, has the act of spreading property or running away.

b) Make a list

Every month, civil servants review the database of tax authorities and documents and documents provided by relevant organizations and individuals to update the list of taxpayers preparing for coercion by revocation of certificates. business registration certificate (form No. 07-1/DS-GP issued together with this process).

Based on the list of taxpayers preparing for coercion (form No. 07-1/DS-GP), the tax debt enforcement department can coordinate with the inspection-inspection department, the land collection management department and the tax collection department. relevant departments to review and determine the exact amount of tax owed by taxpayers.

7.2. Collecting and verifying information of taxpayers preparing for enforcement

a) Information to be collected and verified

- Business registration certificate (type of paper to be revoked, number, date of issue, ...)

- Business registration certificate-issuing agency.

- Other information (if any).

b) Forms of information collection and verification

b1) Officials conduct mining on the tax authority's database; National portal on enterprise registration and updating to the list of taxpayers preparing for enforcement (form No. 07-1/DS-GP).

b2) For information on database of tax authorities; If the national information portal on enterprise registration is incomplete or misleading, the tax debt enforcement department shall request the tax declaration and accounting department, the inspection-inspection department and other departments, organizations, Relevant individuals provide information.

On the day of receiving information provided from organizations, individuals and civil servants, they must update the information on the list of taxpayers preparing for coercion (form No. 07-1/DS-GP).

7.3. Make a list of taxpayers who must issue a written request for withdrawal

Based on the list of taxpayers preparing for coercion (form No. 07-1/DS-GP) and collected and verified information, civil servants make a list of taxpayers who must apply coercive measures to revoke certificates. business registration (form No. 07-2/DS-GP issued together with this process).

7.4. Issuing a written request for withdrawal

a) Based on the list of taxpayers subject to coercive measures (form No. 07-2/DS-GP), civil servants shall:

a1) Draft written request for revocation of business registration certificate (form 07/CC in Appendix III issued together with Decree No. 126/2020/ND-CP), enclosed with the following documents:

- A report on the application of coercive measures, clearly stating the progress of the process of urging and applying anti-corruption measures;

– Notice of tax debt (form No. 01/TTN issued together with Circular No. 80/2021/TT-BTC) at the latest time or other tax administrative decisions (if any);

– Public Decisions issued;

– Documents verifying information, providing information of taxpayers or related organizations and individuals (if any);

- Documents proving that the taxpayer has absconded or dispersed property (if any);

- Documents and other relevant documents (if any).

a2) Report to the head of the department/team to submit to the head of the tax office for signing and issuing a written request for withdrawal.

b) After receiving the draft request for revocation together with the complete dossier, the head of the tax agency shall sign and issue the written request for revocation, ensuring the time of issuance of the document as follows:

- Immediately after the expiration of the statute of limitations of the previous enforcement decision;

- On the same day that there is enough information and conditions to simultaneously apply this coercive measure;

– Right on the day of receiving full information and documents about taxpayers having tax debts, spreading property or running away.

7.5. Send and publicize the written request for withdrawal

– The written request for revocation shall be sent to the coerced taxpayer, the managing unit/parent company of the coerced taxpayer (if any) and the competent authority to revoke the business registration certificate within date of issue of the document.

- Mode of sending: The written request for withdrawal shall be sent by electronic method for cases where the conditions for conducting electronic transactions in the field of tax administration are satisfied, in cases where the conditions for conducting electronic transactions are not yet satisfied. In the field of tax administration, the written request for withdrawal shall be sent by registered mail or delivered directly.

– Tax authorities are responsible for posting information about taxpayers subject to coercion on the tax website as follows:

+ In case of electronic signature, the tax management application system automatically publishes information according to form No. 01/CKCC issued with this process.

+ In case the electronic signature is not performed, the civil servant shall enter the information on the request for revocation into the system to make it public.

7.6. Organization of implementation

Every day, civil servants monitor the revocation of business registration certificates, specifically as follows:

a) Between the date the tax authority sends a written request for revocation to the business registration authority to the date the business registration authority issues a decision to revoke or issues a document on non-revocation, the civil servant shall submit a written request for revocation to the business registration agency. leaders of tax authorities may apply other appropriate coercive measures to ensure the effectiveness of tax administration.

b) In case the business registration authority sends a written notice to the tax authority of the failure to revoke the business registration certificate, the civil servant shall continue to monitor the taxpayer's debt and submit it to the agency's leader. tax continues to apply other coercive measures to collect tax arrears into the state budget.

c) In case the business registration authority has issued a decision to revoke the business registration certificate, the civil servant shall classify the tax arrears in accordance with regulations and continue to monitor the tax arrears of the person. pay tax to consider implementing debt settlement measures (debt freezing, debt forgiveness) in accordance with the provisions of the Law on Tax Administration and its guiding documents.

7.7. Restoring the legal status of the business

Within the time prescribed by the law on business registration, the taxpayer shall fully pay the tax arrears into the state budget; or the coerced amount has been issued by the tax authority a decision on installment payment of tax arrears or tax payment extension or exemption from late payment interest or no late payment interest and the taxpayer has a written request to restore the tax status. the legal status of the enterprise, the civil servant shall:

a) No later than the next working day after receiving a complete application for restoration of the legal status of the enterprise, the civil servant shall draft a written request to restore the legal status of the enterprise (form 07-1/ CC in Appendix III issued together with Decree No. 126/2020/ND-CP), enclosed with the following documents:

– Paper of payment to the state budget/Decision on approval of installment payment of tax debt/Decision on extension of tax payment/Decision on exemption of late payment interest/Notice on non-payment of late payment interest.

- The taxpayer's written request to restore the legal status of the enterprise.

- Other documents (if any).

b) Submitting to the leader of the department/team for submission to the leader of the tax authority to sign and issue a written request to restore the legal status of the enterprise.

c) Within 3 working days from the date of receipt of a complete application to restore the legal status of the enterprise, the leader of the tax authority shall sign and issue a written request to restore the legal status of the enterprise. the enterprise shall send it to the business registration agency as prescribed.

Part C

ORGANIZATION OF IMPLEMENTATION

I. RESPONSIBILITIES OF TAX AGENCIES

1. General Department of Taxation

- Guiding, directing and inspecting tax authorities at all levels, ensuring the correct implementation of regulations and instructions in the process of coercive tax debt.

– Synthesize, analyze and evaluate the implementation of NTFP measures in each locality and across the country.

– Supplementing and modifying the process to ensure policy updates and practicality.

- Designing application software to implement scientific, convenient and effective CCNT work nationwide.

2. Tax Department

- Directing the organization and assigning civil servants to carry out CCNT according to their functions and tasks.

- Directing relevant functional departments in the tax authority to coordinate in performing the work of tax authorities in accordance with the provisions of this process.

- Guiding, directing and inspecting Tax Sub-Departments to strictly comply with regulations and instructions in the process of coercive tax debt.

- Make periodical report on CCNT situation as prescribed.

- Analyze and evaluate the implementation of CCNT measures in the area, according to which:

+ Proposing effective measures to coordinate with agencies implementing CCNT;

+ Provide detailed instructions, or issue implementation forms to promptly handle specific situations in the process of CCNT;

+ Timely summarizing and reflecting on difficulties and obstacles in the course of enforcement; propose additional contents, amend the process of coercive tax debt to the General Department of Taxation.

– Make recommendations to the General Department of Taxation and participate in the development and implementation of information technology applications to support tax debt enforcement at tax authorities in a scientific, convenient and effective manner.

3. Tax Department

- Organize and assign civil servants to carry out CCNT according to their functions and tasks.

- Directing relevant functional departments in the tax agency to coordinate in implementing CCNT measures in accordance with the provisions of this process.

- Make periodical report on CCNT situation as prescribed.

- Promptly report difficulties and obstacles in the process of enforcement; propose additional contents, amend the process of coercive tax debt to the Department of Taxation.

– Make recommendations to the Department of Taxation to report to the General Department of Taxation and participate in the development and implementation of information technology applications to support tax debt enforcement at tax authorities in a scientific, convenient and effective manner.

II. REPORT, RECORD STORAGE

1. Report on CCNT . results

a) Prepare and send reports

Monthly, the Department of Taxation/Sub-Department of Taxation shall prepare and send to the General Department of Taxation/Department of Tax a statistical report on the issuance of the Decision on enforcement of tax debt (form No. 01/BCCC issued with this process).

b) Deadline for sending monthly reports

– Tax Sub-department shall send a report to the Department of Taxation before the 10th of the following month.

– The Tax Department sends a report to the General Department of Taxation before the 15th of the following month.

In case the report submission deadline falls on a holiday or public holiday, the report submission date is the next working day.

c) How to send the report

– For monthly report: Send by email (Email) to tax sector.

– Particularly for the annual December report: The Tax Department/Tax Department shall send it to the General Department of Taxation/Department of Taxation in the form of: email (Email) and in writing (signed and stamped by the Head of the Department of Taxation). tax office).

2. Save profile

2.1. Report

– Written report: archived at CCNT department.

- Reports sent in electronic form: saved on the tax management application system at tax authorities at all levels to manage taxpayers.

2.2. File

– The dossier of CCNT is made separately for each tax debtor and according to each decision on CCNT.

– Records are stored at the CCNT department and comply with the regulations on state archives./.

LIST OF FORMS

(Issued together with Decision No. 1795/QD-TCT dated 11/11/2022 of the General Director of Taxation)