Do not leave when being subject to tax enforcement

Supplement a new case of suspension of exit from December 05, 12

The legal representative of the enterprise who is under coercive tax debt but has not paid is subject to suspension of exit

Pursuant to Articles 66 and 7, Article 124 of the Law on Tax Administration, which provide for the fulfillment of tax obligations, the Decree has supplemented the case that the individual is the legal representative of the taxpayer being an enterprise of the school. If they are being forced to execute an administrative decision on tax administration and have not fulfilled their tax liability, they will be suspended from exit.

Before: Only Vietnamese people who leave Vietnam to settle abroad, Vietnamese people residing abroad and foreigners must fulfill tax obligations before exiting from Vietnam (Clause 1, Article 40 of Circular No. 156). / 2013 / TT-BTC).

Decree 126/2020 / ND-CP guiding the Law on Tax Administration officially comes into effect from December 05, 12.

In which, there is a new point on postponement of exit for the legal representative of the enterprise who has not fulfilled the tax obligation.

Delayed exit when forced to owe tax

Regulations on fulfillment of tax liability in case of exit are specified in Article 21 of Decree 126/2020 / ND-CP guiding the implementation of the Law on Tax Administration

Article 21. Completion of tax obligation in case of exit

1. Cases of suspension from exit include:

a) Individuals and individuals that are the legal representatives of the taxpayers being enterprises who are being forced to execute administrative decisions on tax administration and have not fulfilled their tax obligations.

b) Vietnamese people who leave to settle abroad have not fulfilled their tax obligation.

c) The overseas Vietnamese have not fulfilled their tax obligation before leaving the country.

d) Before leaving Vietnam, a foreigner has not yet fulfilled his tax obligation.

2. Competence to decide on exit suspension, extension of exit suspension, or cancellation of exit suspension

a) Heads of tax administration agencies that directly administer competent taxpayers shall, based on the actual situation and tax administration in their respective localities, decide on the selection of cases of suspension from exit. in the case specified in Clause 1 of this Article.

b) Persons competent to decide on exit suspension are competent to decide on the exit suspension extension and cancel the exit suspension.

c) The person competent to decide on exit suspension shall cancel the exit suspension no later than 24 working hours from the date the taxpayer completes the tax obligation.

3. The order and procedures for implementation of exit suspension, exit suspension, and cancellation of exit suspension

a) After reviewing, comparing and accurately determining the taxpayer's tax obligation, the tax authority directly managing the taxpayer shall make a list of individuals and individuals who are the legal representatives. of enterprises subject to suspension of exit and make a document using Form No. 01 / XC in Appendix III enclosed herewith to the immigration authority and at the same time send to the taxpayer for refund. into tax obligation before exit.

b) Right on the day of receiving the written suspension from the tax authority, the immigration authority is responsible for implementing the suspension as prescribed and posting it on the website of the tax authority. Immigration agency.

c) If the taxpayer has fulfilled the tax obligation, within 24 working hours, the tax authority shall issue a document to cancel the exit suspension according to Form No. 02 / XC in Appendix III enclosed herewith. This Decree sends the immigration authority to cancel the suspension according to regulations.

Before the expiration of the 30-day exit suspension period, if the taxpayer has not fulfilled his tax obligation, the tax authority shall send a written extension of the exit suspension, made according to Form No. 02 / XC in Appendix III to this issue according to this Decree to the immigration authority and at the same time to the taxpayer.

d) Documents of suspension from exit, extension of suspension from exit, or cancellation of exit suspension shall be sent by post or by electronic method if all conditions are met and posted on the website. electronic information of tax administration agencies. If the document sent to the taxpayer by post is returned and the document has been posted on the website of the tax authority, the document is considered sent.

 

Director - The legal representative of the enterprise should pay attention

1. Completing the tax payment on time, if forced to execute the administrative decision on tax administration, to promptly comply with the tax agencies' requests to unfreeze the decision on enforcement. timely.

2. If they think that the tax amount to be coerced is incorrect, they must promptly go through the complaint procedures to cancel the decision on enforcement, appoint a person with knowledge of tax laws to work and explain directly to the agency. tax to quickly cancel the enforcement decision is not appropriate.

3. Do not lend the name of the director - legal representative to the enterprise that we do not directly manage or control the management. 

4. Not letting the enterprise fall into the state of "Leaving the head office; escaping from the registered location; The actual enterprise does not exist at the registered location" but still owe tax. Because it will easily lead to enforcement by tax authorities.

5. When there is no longer a business need, it is necessary to carry out the complete dissolution procedures of the enterprise, to avoid leaving the enterprise in a state of abandonment of the head office but still having tax debts, leading to coercive decisions by tax authorities.

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