Tax debt period is enforced
According to Clause 17, Article 3 of the Law on Tax Administration 2019, tax debt is the result of taxpayers not paying taxes and other revenues to the State budget when the deadline prescribed by law expires.
Pursuant to Clause 1, Article 2 of Circular 215/2013/TT-BTC, the following cases of enforcement against taxpayers are stipulated:
Taxpayers with tax debts or late tax payment for more than 90 days from the date of tax payment deadline, tax payment extension;
Taxpayers who owe taxes, fines, are late in paying taxes and act of flight or spreading assets;
Taxpayers who do not comply with the decision on administrative sanctions for tax within 10 days from the date of receipt of the decision on sanctions will be forced to enforce the decision on sanctions.
Measures for enforcement when individuals owe taxes
If one of the cases of enforcement due to tax debts, the enforcement measures in Article 3 of Circular 215/2013/TT-BTC amended by Clause 2, Article 2 of Circular 87/2018/TT-BTC will be applied as follows:
Deducting money from accounts of subjects were forced at the State Treasury, credit institutions; Request blockade accounts.
deduction of a portion of salary or income.
Notice that the invoice is no longer valid.
Seizing assets, auctioning seized assets according to the provisions of law to collect tax debts, fines, late tax payment fees, and fines to the state budget.
Collecting money and other assets of the subject of enforcement held by other organizations and individuals.
Revoking business registration certificates, business registration certificates, establishment and operation licenses, and practice licenses.
