{"id":3021,"date":"2022-12-05T07:58:13","date_gmt":"2022-12-05T07:58:13","guid":{"rendered":"https:\/\/mva.vn\/?p=3021"},"modified":"2023-04-21T06:56:48","modified_gmt":"2023-04-21T06:56:48","slug":"se-thuc-hien-tam-hoan-xuat-canh-doi-voi-nguoi-dai-dien-phap-luat-cua-doanh-nghiep-no-thue","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/se-thuc-hien-tam-hoan-xuat-canh-doi-voi-nguoi-dai-dien-phap-luat-cua-doanh-nghiep-no-thue\/","title":{"rendered":"Will Implementation Of Temporary Explanation For Legal Representative Of Tax Deboring Enterprises"},"content":{"rendered":"<p><strong>\u00a0<\/strong><strong>Hanoi Tax Department:<\/strong><\/p>\n<p><strong>WILL IMPLEMENTATION OF TEMPORARY EXPLANATION FOR\u00a0\u00a0<\/strong><strong>LEGAL\u00a0<\/strong><em><strong>REPRESENTATIVE\u00a0 OF TAX DEBORING ENTERPRISES<\/strong><\/em><\/p>\n<p>December 1, 2022<\/p>\n<p>&nbsp;<\/p>\n<p>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.\u00a0Along 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.\u00a0Tax offices are responsible for fully implementing measures\u00a0\u00a0<em>to\u00a0<\/em>\u00a0urge and coerce tax debts according to procedures and regulations,\u00a0<em>\u00a0ensuring\u00a0<\/em>\u00a0the recovery of outstanding debts to the State budget.<\/p>\n<p>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\u00a0\u00a0<em>to\u00a0 suspend exit for the\u00a0<\/em><em>legal\u00a0<\/em>\u00a0representative\u00a0\u00a0of 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:<\/p>\n<p>\u2013 Article 124 of the Law on Tax Administration No. 38\/2019\/QH14 stipulates:\u00a0\u00a0<em>\u201cIndividuals 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&#8221;.<\/em><\/p>\n<p>\u2013 Article 21 of Decree 126\/2020\/ND-CP stipulates:\u00a0<em>\u201cThe 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.<\/em><\/p>\n<p>\u2013 Article 36 of Law No. 49\/2019\/QH14 dated November 22, 2019 stipulates cases of suspension of exit:\u00a0<em>\u201cThe 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\u201d.<\/em><\/p>\n<p>At the same time, the Law on exit and entry of\u00a0Vietnamese citizens No. 49\/2019\/QH14 dated November 22, 2019, Decree 126\/2020\/ND-CP specifically stipulates the authority to suspend exit,\u00a0<em>submit<\/em>\u00a0order and procedures for suspending exit, extending and canceling exit suspension.<\/p>\n<p>In order to strengthen the management measures\u00a0\u00a0<em>to\u00a0<\/em>\u00a0collect tax arrears, the Hanoi Tax Department will promote measures\u00a0\u00a0<em>to<\/em>\u00a0disclose information about tax debtors, enforce tax on time, and especially apply a measure of\u00a0\u00a0<em>temporary\u00a0<\/em>\u00a0suspension. 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\u00a0\u00a0<em>authorities\u00a0<\/em>\u00a0. State budget.<\/p>\n<p>The Hanoi Tax Department wishes that you continue to cooperate and strictly abide by the\u00a0 tax\u00a0<em>law\u00a0<\/em>\u00a0, actively comply with the provisions of\u00a0\u00a0<em>the law\u00a0<\/em>\u00a0, avoid damage to reputation and economy if any due to the application of the tax law.\u00a0<em>coercive\u00a0<\/em>\u00a0measures\u00a0\u00a0and measures\u00a0\u00a0<em>to\u00a0<\/em>\u00a0suspend exit according to the Law on Tax Administration and the Law on Entry and Exit.<\/p>\n<p><strong>HANOI DEPARTMENT OF TAXES<\/strong><\/p>\n<p>The above is a new notice from the Tax Department of Hanoi on the temporary suspension of exit for the legal representative\u00a0\u00a0<em>of\u00a0<\/em>\u00a0the tax debtor.\u00a0If you still have problems, please contact\u00a0\u00a0<strong>MVA Vietnam<\/strong><span class=\"ptie2\"><a href=\"tel:19006192\">\u00a0<\/a><\/span>\u00a0for detailed advice.<\/p>\n<div dir=\"auto\">Contact now:<\/div>\n<div dir=\"auto\">MVA VIETNAM ACCOUNTING AND AUDIT CO., LTD<\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf6\/1\/16\/1f3e0.png\" alt=\"\ud83c\udfe0\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf6\/1\/16\/1f3e0.png\" data-ll-status=\"loaded\" \/><\/span>\u00a0LK3 \u2013 04, Loc Ninh urban area, TT.\u00a0Chuc Son, H. Chuong My, City.\u00a0Hanoi<\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tc0\/1\/16\/1f4e9.png\" alt=\"\ud83d\udce9\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tc0\/1\/16\/1f4e9.png\" data-ll-status=\"loaded\" \/><\/span>\u00a0Email: dungtq.mva@gmail.com<\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t22\/1\/16\/260e.png\" alt=\"\u260e\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t22\/1\/16\/260e.png\" data-ll-status=\"loaded\" \/><\/span>: 024.7109.7766<\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t4d\/1\/16\/1f4de.png\" alt=\"\ud83d\udcde\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t4d\/1\/16\/1f4de.png\" data-ll-status=\"loaded\" \/><\/span>\u00a0: 0981.350.666<\/div>\n<div dir=\"auto\">Website:\u00a0\u00a0<a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 py34i1dx\" tabindex=\"0\" role=\"link\" href=\"http:\/\/mva.vn\/?fbclid=IwAR3pqhRgp91m8puA7qmwzcnMRRUOins9RxtrdMlSiMeygxSMYkB0Fy5sedg\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">http:\/\/mva.vn<\/a><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0Hanoi Tax Department: WILL IMPLEMENTATION OF TEMPORARY EXPLANATION FOR\u00a0\u00a0LEGAL\u00a0REPRESENTATIVE\u00a0 OF TAX DEBORING ENTERPRISES December 1, 2022 &nbsp; 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.\u00a0Along &#8230; <a title=\"Will Implementation Of Temporary Explanation For Legal Representative Of Tax Deboring Enterprises\" class=\"read-more\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/se-thuc-hien-tam-hoan-xuat-canh-doi-voi-nguoi-dai-dien-phap-luat-cua-doanh-nghiep-no-thue\/\" aria-label=\"Read more about Will Implementation Of Temporary Explanation For Legal Representative Of Tax Deboring Enterprises\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":3022,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - 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