Hanoi Tax Department:
WILL IMPLEMENTATION OF TEMPORARY EXPLANATION FOR LEGAL REPRESENTATIVE OF TAX DEBORING ENTERPRISES
December 1, 2022
Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, Decree No. 126/2020/ND-CP dated October 19, 2020 and Circular 80/2021/TT-BTC dated September 29, 2021 issued Life has many changes to reduce administrative procedures and create favorable conditions for Taxpayers. Along with the facilitation and simplification of administrative procedures, the requirements for budget discipline are enhanced, the policy also specifically stipulates the responsibilities of enterprises, and taxpayers must strictly and fully comply with the obligations of the Government. tax for the state budget. Tax offices are responsible for fully implementing measures to urge and coerce tax debts according to procedures and regulations, ensuring the recovery of outstanding debts to the State budget.
One of the new points of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 is the addition of a measure to suspend exit for the legal representative of the taxpayer who is an enterprise in the following cases: are being forced to execute administrative decisions on tax administration and have not yet fulfilled their tax payment obligations, specifically as follows:
– Article 124 of the Law on Tax Administration No. 38/2019/QH14 stipulates: “Individuals who are the legal representatives of the taxpayers must fulfill the tax payment obligations of the enterprises that are being coerced to execute administrative decisions. on tax administration before exiting and may be suspended from exit according to the provisions of the law on exit and entry”.
– Article 21 of Decree 126/2020/ND-CP stipulates: “The cases of temporary suspension of exit include individuals who are the legal representatives of taxpayers being enterprises in the case of being subject to enforcement. administrative decisions on tax administration have not fulfilled tax payment obligations.
– Article 36 of Law No. 49/2019/QH14 dated November 22, 2019 stipulates cases of suspension of exit: “The legal representative of the enterprise is being coerced to execute an administrative decision on management the tax has not yet fulfilled the tax payment obligation according to the provisions of the law on tax administration”.
At the same time, the Law on exit and entry of Vietnamese citizens No. 49/2019/QH14 dated November 22, 2019, Decree 126/2020/ND-CP specifically stipulates the authority to suspend exit, submit order and procedures for suspending exit, extending and canceling exit suspension.
In order to strengthen the management measures to collect tax arrears, the Hanoi Tax Department will promote measures to disclose information about tax debtors, enforce tax on time, and especially apply a measure of temporary suspension. exit according to the provisions of the Law on Tax Administration and the Process of Tax Debt Management for businesses that owe taxes, deliberately delay, the tax authorities have applied coercive measures many times but still failed to fulfill their obligations to the tax authorities . State budget.
The Hanoi Tax Department wishes that you continue to cooperate and strictly abide by the tax law , actively comply with the provisions of the law , avoid damage to reputation and economy if any due to the application of the tax law. coercive measures and measures to suspend exit according to the Law on Tax Administration and the Law on Entry and Exit.
HANOI DEPARTMENT OF TAXES
The above is a new notice from the Tax Department of Hanoi on the temporary suspension of exit for the legal representative of the tax debtor. If you still have problems, please contact MVA Vietnam for detailed advice.
LK3 – 04, Loc Ninh urban area, TT. Chuc Son, H. Chuong My, City. Hanoi
Email: dungtq.mva@gmail.com
: 024.7109.7766
: 0981.350.666
