Circular No. 215/2013/tt-Btc: Guidelines On Coercive Enforcement Of The Decision Of The Tax Administration

Original Language Title: Thông tư 215/2013/TT-BTC: Hướng dẫn về cưỡng chế thi hành quyết định hành chính thuế

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Circulars about the coercive enforcement of tax administration decisions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base tax management Law 78/2006/QH11 on November 29, 2006;
The base of law handling administrative violations number 15/2012/QH13 on June 20, 2012;
Pursuant to the law amending and supplementing some articles of the law on tax administration of 21/2012/QH13 on November 20, 2012;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, duties, powers, organizational structure of the Ministry of finance;
Pursuant to Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree No. 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration;
Pursuant to Decree No. 166/2013/ND-CP on November 12, 2013 of government regulations about the coercive enforcement of the decision sanctioning administrative violations.
At the suggestion of the General Director of the tax Bureau;
The Minister of Finance issued circulars chapter II of Decree 129/2013/ND-CP on coercive enforcement of the decision of the tax administration as follows: section 1 GENERAL PROVISIONS article 1. Scope and objects 1. Scope this circular guides the circumstances coerced, coercive measures to enforce the decision of the tax administration (hereinafter referred to as coercive taxation), the rule, competence, order and procedures of implementation of coercive measures for tax organizations, individuals suffering from coercive measure, except the stop customs procedures for goods exports import; the responsibility to enforce and ensure the enforcement of coercive tax decisions.
The decision of the tax administration include: the decision to sanction the violation of tax administration; the decision to pause the coercive; the fixed tax notice, decided to assign tax, the tax payment notification, fines, tax payer money slow on the State budget; the decision to complete withdrawal; the decision to renew; the decision to apply remedial measures prescribed by the law on the handling of administrative tax violation; decisions on compensation for damage; other tax administration decisions in accordance with the law.
2. apply object a) Organization, individuals suffering from coercive enforcement of the decision of the tax administration (hereinafter referred to as the object coerced) under the provisions of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration (hereinafter referred to as the law on tax administration). 
b) the tax authorities, the tax officer.
c) Who has the authority and responsibility.
d) State agencies, organizations, and individuals related to the implementation of coercive taxation.
Article 2. The case of coercive 1. For taxpayers a) taxpayers owe taxes, the tax payer was too slow money 90 (ninety) days from the date of expiry of tax payment, tax renewal expiry under the provisions of the law on tax administration and of the competent State bodies.
b) taxpayers owed tax, fine, slow money filed tax money have fled, scattering pipe behavior properties.
c) taxpayers don't accept the decision sanctioning administrative violations of tax within 10 (ten) days from the date of the decision on sanctioning administrative violations of the tax comply decided to sanction the violation of tax administration. The case decided to sanction administrative tax violation has a time limit enforced much more than 10 (ten) days where the taxpayer does not accept the decision sanctioned by the deadline indicated on the sanctions decision on coercive enforcement of the decision sanctioning administrative violations of tax (except be postponed or temporarily suspended enforcement of the decision sanctioning administrative violations of tax).
2. Credit institutions do not accept the decision sanctioning administrative violations of tax under the provisions of the law on tax administration and law on handling administrative violations.
3. the guarantee organizations filed taxes for the taxpayer: too defined period of 90 (ninety) days from the date of expiration of tax payer money, fine, slowly filed taxes according to the text approved by tax authorities that the taxpayer has not filed sufficiently on the State budget, the coerced guarantor under the provisions of the law on tax administration and law on handling administrative violations.
4. The State Treasury, State Treasury State Treasury provincial, district level (hereinafter referred to as the State Treasury) do not perform extract transfer money from your account object coerced to open in the State Treasury to submit to the State budget by decision sanctioning administrative violations of tax by tax authorities.
5. organizations and individuals concerned do not obey the decision sanctioning administrative violations of the Agency's tax authority.
Article 3. Coercive measures 1. Coercive measures in implementation of the decision of the tax administration (hereinafter referred to as coercive measures) a) money from the account of sexual subjects in the State Treasury, credit institutions; request account blockade.
b) deduct part of salary or income.
c) announced the Bill no longer worth using.
d) levy property, property auction levy prescribed by law to collect tax arrears, fines, proceeds slowly filed taxes into the State budget.
DD) collect money, other property of the object is coerced by the Organization, individuals are kept.
e) revoking the certificate of business registration, business registration certificate, license and operated, licensed.
2. The application of coercive measures mentioned above are made according to the provisions of article 11, 12, 13, 14, 15 and 16 of section 2 of this circular.
The case has issued a decision on coercive measures which are followed by information, conditions to implement coercive measures before they enact coercive decisions have the right to decide the termination of coercive measures are taken and the decision taken coercive measures to ensure sufficient income tax amount slow money, fine, the tax payer.
Article 4. The authority issuing the decision on coercive enforcement of the decision of the tax administration (hereinafter referred to as coercive decisions) and coercive authority assign 1. The following people are authorized to enact coercive decisions according to the coercive measures provided for in paragraph 1 of article 3 of this circular and the Organization Mission for the compulsive decided that his subordinate's issued or issued a) General Director of taxation, Tax Bureau Chief , Director of the tax Bureau has the authority to enact coercive decisions, apply coercive measures specified in point a, b, c, d and paragraph 1 of article 3 of this circular.
b) people's Committee Chairman at district level, the provincial level was right to enact coercive enforcement of the decision decision sanctioning administrative violations in the scope of its tax charge.
c) where the breach being imposed coercive measures provided for in point e of article 3 paragraph 1 of this circular, the tax authorities, the documentation and written request to transfer to the competent bodies the certification business, business registration certificate, license and operation , licensed business certificate revocation, certificate of registration, license and operated, licensed.
2. Assign a coercive authority) General Director of the tax Bureau, Tax Bureau Chief has the authority to enact coercive decisions for: tax administration decisions by themselves; administrative decisions issued by lower level tax but not coercive jurisdiction or competent subordinates to enact coercive decisions but not enough conditions on the force, means to organize the implementation of coercive decisions and grant proposal writing on coercive decisions issued.
b) General Director of the tax Bureau issued the decision on coercive audience coerced many based at many local Tax Bureau managed by many.
c) Director of taxation issued the decision in the case of coercive objects coerced many based in many areas due to many of the same local Tax Bureau (of the same province, central cities).
3. Who has the authority to enact coercive decisions prescribed in clause 1 and clause 2 of this can be delivered right to the Deputy-level review decision. The delivery of the right is only done when the absence of the Chief level and must be in writing, in which clearly define the scope, content, delivery deadlines. Deputies assigned to take responsibility for his decision to grant Chief and before the law. Who was right not to be delivered right next to any other individual.
Article 5. The principle of applying coercive measures 1. The application of coercive measures was made when not to apply coercive measures or have applied coercive measures before then but not yet collected enough tax money owed, fine, slow money paid taxes according to the decision of the tax administration; the case of coercive measure by deducting a portion of the salary or earnings, only apply to taxpayers is personal.
2. Calculation of day to perform the coercive procedure a) where the time limit is calculated by "on" then calculated according to calendar days, including holidays.
b) where a time limit is calculated by "working day" shall count as days of State agencies as prescribed by law: are calendar days excluding Saturdays, Sundays, holidays, lunar new year (on vacation).
c) where the time limit is counted from a specific date, the start date duration calculator is the next day of that particular day.
d) where the last day of the time limit for implementing coercive procedure coincides with the holidays under the provisions of the law, the last day of the time limit is calculated is the next working day of that holiday.

3. Not yet taken coercive measures against the taxpayer owes taxes, fines, proceeds slowly filed taxes being applied coercive measures to tax the tax authorities issued the decision to submit the tax debt money gradually, the fine according to the provisions of article 32 circular No. 156/2013/TT-BTC dated November 6, 2013 of guiding the implementation of some articles of the The law on tax administration; Law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on July 22, 2013.
4. The source of the money and property levy deduction for the Organization was to apply coercion to comply with the provisions of article 4 of Decree 166/2013/ND-CP on November 12, 2013 of government regulations about the coercive enforcement of the decision sanctioning administrative violations.
Article 6. Send coercive decisions to institutions, individuals and organizations coerced, the individual concerned 1. Who has the authority to enact coercive decisions, tax officials have a responsibility to enforce coercive decisions are delivered coercive decisions for the coerced audience before conducting the coercive provisions of each of the coercive measures. The event of difficulties in the delivery of direct coercive decisions for audience coerced the coercive decisions are passed to the object coerced by certified mail by post.
a) coercive circumstances need coordination of the township-level people's committees decided to comply must be sent to the President of the people's Committee of social level where coercive organizations before implementation to coordination.
b) case to be considered the decision was delivered the case to decide directly which organization, individual coerced not to receive the authority or public servants responsible for tax affairs coercive decisions set the minutes of the Organization, the individual is not coerced decisions receipt , certified by local authorities, is regarded as the decision was delivered.
The case sent through the post office by ensuring, if after the 10-day time limit from the date of the decision to comply were sent by post to the third that bounced back by the Organization, the individual is not coerced; coercive decisions are already listed at the headquarters of the Organization, the place of residence of the individual being coercive or hearsay that people coerced evade not coercive decisions receipt shall be deemed the decision was delivered.
2. in case of using coercive measures specified in point d of paragraph 1 and article 3 of this circular shall have to inform the President of the people's Committee of social level where coercive organizations before coercive enforcement to coordinate implementation.
Article 7. Responsible for enforcing and ensuring orderly, safe in the process of enforcement of coercive decisions 1. Responsible for enforcing a) Who issued the decision on coercive organizations make responsible decisions that coercion.
Who issued the decision on coercive is responsible for sending the right decide coercive for organizations, individuals and organizations make the coercive enforcement of the decision sanctioning administrative violations on his taxes and of lower levels.
b) for coercive decisions of the people's Committee Chairman, Chairman of the people's Committee issued decision coercion based on the functions and tasks of the specialized agencies in the Committee to assign host agencies enforce coercive decisions. Assigning host agency must rule on the case in the Agency's areas of expertise are assigned to that agency hosting; the case involves many agencies shall be based on each particular case to decide a host agency to enforce coercive decisions.
c-level people's committees of communes) where the object is coerced is responsible for directing the relevant authorities in cooperation with the tax authorities made the decision to comply the tax administration.
d) organizations, individuals receive coercive decisions must strictly observance of coercive decisions and must bear all costs of the Organization of the implementation of coercive measures.
DD) Organization, the individual concerned has an obligation to coordinate with the person who has the authority to enact coercive decisions or agency assigned host coercive implement measures to implement the decision.
2. Ensure the orderly, safe in the process of enforcement of coercive decisions in accordance with article 7 of Decree 166/2013/ND-CP on November 12, 2013 of government regulations about the coercive enforcement of the decision sanctioning administrative violations.
Article 8. Ensure the enforcement of coercive decisions 1. Measures to ensure the enforcement of coercive decisions a) where the taxpayer owes taxes, fines, proceeds slowly filed tax money has fled, scattering pipe property, then the person has the authority to enact coercive decisions apply coercive measures accordingly to ensure timely tax debt recovery for the State budget according to the provisions of article 17 item 2 of this circular.
b) full cases determining the application of coercive measures that are taken do not acquire tax amount owed, fine, slow money filed taxes then who has the authority to enact coercive decisions have the right to terminate the coercive decisions are made and issued decisions applying coercive measures.
c) where individual organizations coerced behaviour against non-coercive decisions made after mobilization, explain, persuade, but not effective then the compulsive decision have the right to mobilize forces, the means to ensure the enforcement of coercive.
d) case of coercive decisions were delivered for individuals suffering from compulsive prescribed that coerced individual have not made or evade implementation in an exit yet.
2. Transfer of the enforcement of coercive decisions to ensure enforcement of a) Organization, personal circumstances coerced in this provincial but resident or headquartered in other provincial areas and no executive conditions coercive decisions in the tax agency issued a decision on coercive coercive decisions shall be transmitted to the tax authority where the Organization Headquarters, personal residences coerced to organize implementation.
b) where individual organizations coerced in geographical districts within a province of mountains, Islands or remote, Outback travel that's difficult and personal organisation, coerced had no Executive in conditions where coercive decisions issued, the coercive decisions are transmitted to the tax authority where the individual resides the headquarters organization, to organize the implementation.
Article 9. Time to enforce coercive decisions 1. Coercive decisions are enforceable within 1 (one) year from the date stated in the decision. Time limits apply coercive was noted in the decision.
Private coercive measures by decision to extract money from your account object coerced to have effect within 30 (thirty) days from the date of the decision. Time limits apply coercive is 30 (thirty) days are noted in the decision.
2. Within the time limits prescribed in clause 1 of this article that the Organization, individuals apply coercive measures deliberately evade, delay, obstruct the coercive, does not perform his responsibility as: coercive decisions receipt no, impossible for the tax authorities perform coercive measures as defined in article 3 of this circular shall be charged back to the enforced time limits since from the time of termination of this behavior.
3. The decision to end coercive effect since object coerced finished Executive decided to handle the administrative tax violation; object coerced sufficient debt tax, fine, slow money paid taxes into the State budget.
Grounds for termination of the effect of the decision on coercive taxation is sufficient evidence of tax money, fine, slow money paid taxes into the State budget of the object coerced certified by the State Treasury, credit institutions or organizations are allowed to collect taxes mandated by object coerced.
Article 10. Coercive cost 1. Determine the cost of coercion a) coercive cost is determined on the basis of the costs actually incurred in the course of enforcement of the coercive decisions consistent with the prices in each locality.
b) coercive costs include: costs of mobilizing people perform coercive decisions; the cost for the valuation experts to organize auctions, auction Organizer costs property; the cost of renting vehicles removed, carry objects, property; keep rental costs or preservation of property has levy; actual cost (if any).
2. The level of genus General Director of taxation based on the standard mode, the norm of the State and nature of activities the work of coercive to enact the spending limit for the enforcement of coercive tax decisions according to the rules.
3. The payment of the cost of coercion a) subjected to coercive must bear all costs for the coercive activities tax.
b) subjected to coercive are responsible for the cost of coercion for coercive implementation of this organization.
c) subjected to coercive involuntary filed or filed incomplete or incorrect filing fees according to the time of the announcement of the coercive institutions the authority to enact coercive decisions can enact coercive decisions to recover the costs of coercive measures by the provisions in clause 1 of article 3 of this circular.
4. Advance and coercive reimbursement a) coercive fee advance before coercive taxation organization, the organization is tasked to coercive process heads issued decisions approving plans coercive coercive taxation and expenditure estimation serves coercive taxation.
Genus estimation coercive service was established pursuant to the provisions in clause 1 and clause 2 of this Thing. Genus estimation coercive service after being approved to be sent to the object being coercive 01 (a) a decision with coercive taxation.
On the basis of the approved coercive plan, organize, implement coercive procedures for advance costs for the coercive activities from funding sources are the State budget allocated to the implementation of the decision.

Coercive circumstances as defined in article 17 of this circular shall apply the average actual spending of the enforcement of coercive tax decisions with respect to the previous case.
b) coercive fee advance Refund at the end of the enforcement of coercive decision-making: coercive organizations the agency heads issued decisions approving coercive settlement costs.
Based on the costs of coercive settlement has been approved and the amount of handling property of the object being coercive taxes left after sufficient debt tax, fine, slow money remitted tax on the coercive tax decisions on the State budget, coercive organization notified in writing to the coerced audience filed part of the remaining cost (text record clear day, month and year of processing, payment amount, payment by cash address or account number if paying by wire transfer and other necessary information).
When collecting enough amount of coerced audience according to the approved settlement, coercive organizations make to do the refund procedure immediately the funds deposited earlier compulsive spending for organizations implementing coercive decisions according to the rules.
Organizations perform coercive decisions are responsible for tracking, urging the audience to bear the costs of coercive to cost recovery has to advance.
Last quarter, year c), the Organization made the decision to report aggregate coercive use of advance funding coercive Organization (of the advance, the number of funds has recovered; the number of advance funding not yet recovered, the cause is not yet recovered ...) with the superior authority. General Directorate of Taxes General, sent the Ministry of finance together with the report of annual budget.
5. Estimating, Executive and coercive cost settlement The estimating, Executive, coercive cost settlement made under the provisions of the law on the State budget and other documents guiding the implementation.
Section 2 COERCIVE MEASURES and PROCEDURES, PROCEDURE of COERCIVE EXECUTION of the DECISION of the TAX ADMINISTRATION article 11. Coercive measures by extracting money from the account of sexual subjects in the State Treasury, credit institutions; request account blockade 1. The object to apply a) apply coercive measures by extracting money from the account of an object coerced to open account at the State Treasury, credit institutions; request account blockade imposed against the coerced audience in the cases specified in article 2 of this circular.
b) where the object is coerced ODA projects, account holder and ODA loan incentives at the State Treasury, credit institutions shall not apply coercive measures.
2. Verify the account information of the object coerced a) tax authorities held to verify information about the taxpayer at the time after the Previous 30 days, as of the time the tax deadlines too 90 days or until time runs out.
For the case of coercion specified in point c of paragraph 1 article 2 to this circular, the tax authorities made to verify the information as soon as the decision sanctioning administrative violations of tax.
b) based on the database at the tax authorities to verify the information about the object coerced before issuing the decision.
c) database in case tax authorities is not sufficient, competent person to enact coercive decisions have the right to verify the information by submitting a written request to the object being coercive, State Treasury, credit institutions to provide information about your account, such as where to open an account , the number and the symbol of the account, the amount of money available in the account, the statement of transactions through the account within 3 (three) months and above since the time of receiving text and other information related to your account and transactions through the account of the subject.
Who has the authority to enact coercive decisions are responsible for the security of information on the subject's account of being coercive when being subjected to coercion, State Treasury and credit institutions provide.
d) where individual organizations to provide information to prove that can't perform this coercive measures or if not done enough tax money owed under coercive decisions due to the account object coerced had no balance, no account transactions within 3 (three) months from the time of receiving the text above or in case of referred to in point b of Paragraph 1 of this article, the competent authorities implement: If the organization is then transferred to coercive measures by announcing the Bill no longer worth using; If the individual being entitled to the salary or income due to the Agency, organization, personal pay, then move to the coercive measure by deducting a portion of the salary or earnings immediately after the receipt of the information by the Agency, organization, individual offers.
DD) cases when the tax agency verify the information identifying the account balance of the coerced audience smaller than the amount of coercion, coercive decisions issued.
3. Decide coercive extract money from the account; account blockade a) coercive decisions set under model number 01/CC attached herewith, in coercive decisions to extract money from account Note: name, address, tax code of an object coerced; the reason the coerced; amount of the coerced; the account number of the object to be coercive; the name of the State Treasury, credit institutions where the subject was coercive open account; name, address, account number of the State budget in the State Treasury; the method of transferring the amount to be transferred from the extract of credit institutions to the State Treasury; blockade of the account (if any).
b) coercive decisions must be issued at the following times during the day Friday, 91 (ninety) since: amount of tax, penalties, slow money filed taxes tax expiry; most of the time limit allowed for submission of tax debt gradually in accordance with the law.
Shortly after the date of expiry to renew the tax.
Right after the taxpayers do not accept the decision sanctioning administrative violations of tax within 10 (ten) days from the date of the decision on sanctioning administrative violations of tax, except be postponed or temporarily suspended enforcement of the decision to sanction the violation of tax administration.
Right after the taxpayers do not accept the decision sanctioned by the deadline stated on the decision to sanction the violation of tax administration with respect to the case decided to sanction administrative tax violation has a time limit enforced much more than 10 (ten) days (except for the case to be postponed or temporarily suspended enforcement of the decision sanctioning administrative violations of tax).
c) coercive measures by decision to extract money from your account are sent to objects being coercive, State Treasury, credit institutions where the object had coerced the enclosed Order account currency the State budget within a period of 5 (five) working days prior to the proceeding.
d) coercive decisions require the State Treasury, credit organizations blockaded the account with the amount equal to the amount recorded in the coercive decisions for the Organization, the individual does not provide the information or provide incomplete information when required to provide information as specified in paragraph 2 of this Article.
DD) where object coerced to have open accounts in multiple State Treasury, various credit institutions, the authority based on the number of open account at the State Treasury, credit institutions to enact coercive decisions to extract money from your account to another account or multiple accounts to ensure enough tax money-debt collectors slow money, fine, filed.
In the process of implementation of the decision, if one or several of the State Treasury, credit institutions have to extract enough amount according compulsive decision (with vouchers paid into the State budget under coercive decisions), the timely notice to the agency that issued the decision. This agency is responsible for notifying the State Treasury, credit institutions rest on the filing of the notice of tax money to these organizations to stop immediately the implementation of coercive decisions, account blockade.
4. The liability of the State Treasury, credit institutions where the subject was coercive open account a) within a period of 3 (three) working days from the date of receiving the request in writing of the Agency issued a decision on coercive, State Treasury, credit institutions must provide the necessary information in writing on the account number , balance and other information related to your account and transactions through the accounts of coerced audience open in his unit.
b) within a period of 5 (five) working days from the date of the decision to the Agency's coercive authority attached to the command of the State budget revenues, the State Treasury, credit institutions have the responsibility of making the procedure of money transfer the extracted object coerced into account State budget revenue in the State Treasury; immediately notify the Agency issued a decision on coercive and subjected to coercive right in on the excerpt.
The case of the balance in the deposit account is less than the amount for which the subject was coercive to pay then still have to extract that money transfer to the account of the State budget, the transfer does not need the consent of the subject. After the extract switch, the State Treasury, credit institutions have the responsibility to inform the tax authorities and coerced audience know the quote.
c) performed blockade Member subjected to coercive for the amount equal to the amount recorded in the coercive decisions immediately upon receiving the decision of coercive authority to enact coercive decisions with regard to coercive decisions require blockade Member subjected to coercion.
d) where more than 30 (thirty) days from the date of decision on coercive effect that Member subjected to coercive enough not to extract the amount filed tax amount owed, fine, slow tax payer money coerced into account currency the State budget, the State Treasury , credit institutions inform in writing the agency that issued the decision on coercive, accompanied by detailed balance and the transactions through the accounts of coerced object within the time limit to decide coercive effect.

DD) where your account is subjected to coercive also balance or transactions through the account that the State Treasury, credit institutions are not taken into account as income transfers quoted State budget then this Organization would be sanctioning administrative violations of tax according to the provisions of article 12 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation about sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration.
5. Currency lodging money by measures to extract money from The account to extract money from your account object coerced is made on the basis of the certificate from the currency lodging according to the regulations. Voucher currency lodging used to transfer money from your account are sent to the parties concerned (copy).
Article 12. Coercive measure by deducting a portion of the salary or income 1. Measures object to deduct a portion of the salary or income apply for taxpayers is the coerced individual be entitled to salary, wages or earnings in an agency, organized under the provisions of the law.
2. Verify the information on wage and income tax agency organized a) verified information on the amount of salary or income of the individual agency, and coerced the governing wages or earnings of coerced objects in the database of the tax authorities.
Database in case tax authorities or incomplete, the person has the authority to enact coercive decisions send a written request and the coerced individual agency governing the wages or earnings of the individual coerced to provide full information about the pay or the income of the object being coercive.
b) individuals suffering from compulsive, body governing the salary or income and the related organizations, agencies must provide information on wages and earnings of individuals suffering from compulsive offices within 3 (three) working days from the date the request was received and is responsible before the law on the information already provided.
c) case after 3 (three) working days, the individual agency, coerced, governing the salary or income and the related organizations, the Agency does not offer or provide full information about the wages and personal earnings of coerced, the Agency has the authority to : If the individual had coerced the Bills move to use coercive measures by announcing the Bill no longer worth using; If the individual is not coerced, the Bills switched to use coercive measures by the levy of property, property auction levy.
3. Decide coercive deducted a portion of salary or income a) coercive decisions set under model number 01/CC attached herewith, in compulsive decision to deduct a portion of the salary or income stating: your name, address, tax code of an object coerced; the reason the coerced; amount of the coerced; the name, address, salary management organization or individual's income be coercive; name, address, account number of the State budget in the State Treasury; the method of transferring the money coerced to the State Treasury.
b) coercive decisions are sent to individuals, agencies, coerced the governing wages or earnings of the individual being coercive agencies and relevant organizations, within 5 (five) days before the proceeding.
c) coercive decisions are issued immediately after the end of the day the decision of coercion to extract money from personal accounts of coerced open account at the State Treasury, credit institutions; request account blockade on or shortly after switching to the next measures specified in point d of Paragraph 2 article 11 this circular with regard to individuals.
4. partial deduction rate of wages or a part of the income of the individual coerced made under article 32 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration.
5. The responsibilities of the Agency, organization, user management-labor wages or earnings of the individual being coercive implementation under article 33 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration.
Article 13. Coercive measures by announcing the Bill no longer use value 1. The object of applying coercive measures by announcing the Bill no longer worth using for object coerced not to apply coercive measures to extract money from the account of sexual subjects in the State Treasury, credit institution, request account blockade; to deduct a portion of wages or earnings for personal or has applied these measures but still not collecting enough taxes, fines, proceeds slowly filed taxes into the State budget.
The notification Bill is no longer worth using including the types of bills: Bill self in by organizations and individual self in business; the Bill put in by the Organization, business or personal tax authorities put in; electronic bills due to personal business, organization, established under the provisions of the law.
2. Verify the information about the situation of using the Bill a) tax authorities pursuant to the database at the tax authorities to verify the information held by the Organization, individuals suffering from compulsive about using bills.
Database in case tax authorities are not sufficient, competent person to enact coercive decisions have the right to verify the information by submitting a written request to the subject was coercive and organizations, other relevant individuals to provide information about the use of the Bill object coerced.
b) individual organizations coerced to provide information on the Bill for the tax authorities on the work on the verification of the invoices.
The event organization, individuals using invoices provided full information about the use of invoices, tax authorities collated data about the Bill because of the tax authorities manage if match information by individual organizations to provide the tax authorities issued the decision on coercive measures by announcing the Bill no longer use value according to the data provided about bills of individual organizations.
The case of the Organization, individuals are not provided or provided incomplete information about the use of invoices shall be based on the invoice data by the tax authorities managed to suggest the organisation of personal data collation, at the tax agency. After the match that the Organization's data, false personal data with bills by the tax authorities managed the organization suggested that individuals adjust figures and additional reports.
After 5 (five) working days from the date of the tax agencies metrics adjustment proposal, if the Organization, individuals do not make adjustments to the report shall be based on the invoice data by the tax authorities managed to enact coercive decisions by announcing the Bill no longer worth using.
c) Organization, the individual responsible to the law on the provision of information on the Bill for the tax authorities.
d) where verification of the individual organizations coerced no longer use invoice, the defunct Bill announced release, is not in the Bill and not buy the Bill of tax authorities, the Agency has the authority to enact coercive decisions taken coercive measures by turning to levy property the auction, the property levy on the next day to verify the information on the bills mentioned above.
3. Decide coercive measures by announcing the Bill no longer worth using a) coercive decisions by announcing the Bill no longer use value set under model number 07/CC attached to this circular and accompanied by the invoice message is no longer worth using.
Announcing the Bill no longer use value set under model number 08/CC attached to this circular.
b) coercive decisions receipt notification not worth using and notice the Bill no longer value used must be sent to the organisation or individual concerned and subjected to coercive within 3 (three) working days before deciding the coercive effect.
c) coercive decisions are issued in the following time immediately after the end of the day the decision of coercion to extract money from your account object coerced to open account at the State Treasury, credit institutions, requests for account blockade object coerced; compulsive decision to deduct a portion of the salary or income for individuals.
Shortly after the eligibility switch to next measure specified in point d of Paragraph 2 article 11 this circular with regard to organization and point c Paragraph 2 article 12 this circular with regard to individuals.
4. The procedures implementing coercive measures to announce the Bill no longer worth using a) In September the decision to coercive effect, the tax authorities must post the decision notification Bill and coercion are no longer worth the use of coerced audience up Tax Administration information page (www.gdt.gov.vn).
b) during the implementation of coercive measures, the tax authorities did not receive the notification records released the Organization's Bill, individuals who are coerced.
c) tax agency announced the termination of the exercise of this coercive measures when subjected to coercive debt tax, fully fine, slow money paid taxes into the State budget with further bills reportedly worth using (model number 09/CC attached to this circular).
On announcing the Bill continued to have use value, the tax authorities must post a notice of the Bill continue to be worth using up Tax Administration information page (www.gdt.gov.vn).
5. where the Customs authorities have written to recommend tax authorities manage directly the object of tax debt issued by coercive measures to announce the Bill no longer worth using

a) and customs authority send text proposed coercive measures by announcing the Bill no longer worth using for tax authorities. Suggested text to the content: the text issued units; day, month, year issued text; released base text; they, the name, address, residence, Office, tax code of individual organizations coerced; they, the name, position, of the person signing the documents, the seal of the issuing authority.
b) When getting the text suggested by the customs authority If tax authorities are implementing measures to extract account transfer, blockade measures, account deducted a portion of salary or income, the tax authorities issued the decision to terminate the measures and move on to implement coercive measures by immediately announcing the Bill no longer worth using. Tax authorities perform the following sequence of procedures prescribed in paragraphs 2, 3 and 4 of this Article on get text suggest coercive measures by announcing the Bill no longer uses the value of the customs.
If tax authorities are implementing coercive measures to announce the Bill no longer worth using, they must send a written notice to the Customs to follow.
If the tax authority has terminated the implementation of coercive measures by announcing the Bill no longer worth using and are implementing coercive measures next to send written notice to the Customs to know and implement measures as specified in circular No. 190/2013/TT-BTC on 12/12/2013 of the Ministry of finance detailing the implementation of Decree No. 127/2013/ND-CP on 15/10/2013 of government sanctioning administrative violations and coercive enforcement of administrative decisions in the field of customs.
c) Customs authorities shall inform the tax authorities on the coerced audience fully tax of goods imported, owed to the State budget to tax authorities informed of the Bill continued to have use value for the object being coercive in accordance with point c paragraph 4 of this Article.
Article 14. Coercive measures by the levy of property, property auction levy under the provisions of the law 1. The object to apply the Organization, individuals adopt measures to levy property for sale auction when not voluntarily accept the decision of the tax administration, not coercive payments, including: a) individual is self-employed with no bodies, the governing wages, fixed income.
b) organizations, individuals do not have an account or have the money in your account in credit institutions but not enough to apply remedies to deduct a portion of salary or income, to deduct the money from your account.
c) Organization, individuals do not apply coercive measures specified at points a, b and c paragraph 1 of article 3 of this circular or have applied but has yet to collect enough tax amount owed, fine, slow money paid taxes or the case prescribed in clause 2 of article 3 of this circular.
d) levy property does not apply in case of individual taxpayers are in the healing time in the clinical facility was established under the provisions of the law.
2. Verify the information about the property of the object coerced a) Who had the authority to enact coercive decisions levy of property, property auction levy has the right to submit the text to the object being coercive, the registry of property ownership, registry transactions secured and held individuals involved to verify on the property.
b) Who has the authority to enact coercive decisions levy of property, property auction levy has the right to verify on the property of the object to be coercive in the area where the object coerced business headquarters or residences, the registry of property ownership , the registry transactions secured and the organizations and individuals involved.
Who has the authority to enact coercive decisions after verification of properties of the object to be coercive in the locations mentioned above to determine the likely amount of currency into the State budget through the application of coercive measures by the estimated value of the property after the auction.
c) verification information including: the verified assets, property values have been verified to be reflected on the books of the coerced audience, production and business results (for production facilities, business services) or the economic conditions (for business not personal). With respect to the property subject to registration, the transfer of property ownership based on the contract for the sale, conversion, transfer or donation, the certificate of ownership of the property then the verification through owners, local authorities, relevant authorities or testify as to seller's confirmation , of local authorities, relevant authorities about the sale.
d) after verification, must set the minutes stating the commitment of the person who provided the information. The case held enforcement of coercive decisions help people enact coercive decisions made verify the information, the person who issued the coercive decisions are responsible for the results of that verification.
verification information) for the property in the land register, transfer ownership of the property is widely reported to have rights, obligations relating to be know and defend their interests.
e) for property that was lawfully mortgaged, pledge not to be levy according to the provisions of article 38 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of administrative decisions, the tax agency , the organization conducting the levy must notify recipients pledge, mortgage know the obligations of coerced audience and ask recipients to pledge, mortgage offers, vouchers relating to the pledge, mortgage the property of the object to be coercive in time to conduct the levy of property when the pledge , mortgage payment obligations under the contract of pledge, mortgage.
g) for individual cases specified in point d of Paragraph 1 of this article or the case after 5 (five) working days from the date of sending the text to verify the object being coercive, the registry of property ownership, registry transactions secured and held individuals concerned do not offer or provide incomplete information about the property or circumstances determine the proceeds after auctioning the property levy was not enough to offset the cost of coercion, the competent authorities move to coercive measures by collecting money, property of the object is coerced by the Organization individuals holding.
3. Decide coercive measures by the levy of property, property auction levy a) coercive decisions set under model number 01/CC attached herewith, in coercive measures by decision levy of property, property auction levy stating: your name, address , tax code of an object coerced; the reason the coerced; amount of the coerced; time, the levy of property; property type levy; characteristics of property levy; name, address, account number of the State budget in the State Treasury; the method of transferring the money coerced to the State Treasury.
b) coercive decisions are issued immediately after the end of the day of coercive measures by the decision to announce the Bill no longer worth using or immediately after the date of eligibility switch to next measure specified in point d of Paragraph 2 article 13 this circular.
c) coercive measures by decision levy property is sent to the Organization, individuals were levy, property-level people's committees of communes where that person resides or organization based on the area or place that task before conducting coercive levy is 5 (five) working days since the date of decision except where the notification will impede the conduct of levy.
d) coercive measures by decision levy property for the property levy in an ownership registration must be sent to the following agencies: the Office of register of land use, the competent authority about the registration of the property associated with the soil in the case of levy of land use assets attached to land.
The registry means the road traffic, in which case the property levy of motor transport is by road.
The Agency has the authority to register ownership, other use under the provisions of the law.
4. The responsibility of the authorities where the subject was coercive business headquarters or place of residence, the registry of property ownership, registry transactions secured and the Organization, individuals create conditions, provide the information required under the provisions of the legislation for the coercive implementers in the verification of the conditions of implementation of the decision of sexual and the co-ordination or implementation.
5. The procedure for implementing measures to levy your property comply with the provisions of article 38, 40, 41, 42, 43, 44, 45, 46 and 47 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration.
6. The money collected by the auction levy property of the object being coercive measures enforcement agency coercive levy, property auction made a) tax debt, paid the fine, slow money filed taxes according compulsive decisions.
b) coercive fee payment for coercive organizations.
c) return object coerced after submitting tax money, fines and money slowly filed tax money owed to the State budget and pay the full cost of coercion.
Article 15. By coercive measures to collect the money, the property of the object is coerced by the Organization, the other individual is holding 1. The object of applying coercive measures by collecting money, other property of the object is coerced by the Organization, individuals holding (hereinafter referred to as third party) applies for the coerced audience as defined in article 2 of this circular in the following cases :

a) tax authorities do not apply coercive measures to extract money from the account of sexual subjects in the State Treasury, credit institution, request account blockade; partial deduction of salary or income; the notification Bill is no longer worth using; levy of property, property auction levy in accordance with the law or have applied these measures but has yet to collect enough tax amount owed, fine, slow money filed taxes.
b) tax authorities are determining individual organizations (third parties) are in debt or are keeping the money, the property of the object being coercive, including: organizations and individuals who are term debts to pay for the object being coercive. The Organization, the individual, the State Treasury, Bank, credit institutions are subjected to coercive hold households money, property, goods, documents, certificates or tax authorities have sufficient proof of base money, property, goods, documents that only individuals, households , the organization is holding is owned by the object being coercive.
2. Verify the information third parties holding money, property of the object is coerced a) tax agency have written asking third parties holding money, property of the object is coerced to provide information about money, holding assets or liabilities with respect to the object being coercive.
Third-party cases holding money, property of the object is coerced does not perform it must explain in writing the tax authorities within a period of 5 (five) working days from the date of receiving the written request of the tax authority.
b) on the basis of information which third parties are holding money, property of the object being coercive offers, the tax authorities issued the decision by coercive measures to collect the money, the property of the object is coerced by a third party are holding or the debt to pay for the object being coercive.
3. Decide coercive a) coercive decisions set under model number 01/CC attached herewith, in compulsive decision stating: your name, address, tax code of an object coerced; the reason the coerced; amount of the coerced; name, address, tax code of the Organization, individuals are holding money, property of the object is coerced; name, address, account number of the State budget in the State Treasury; the method of transferring the money coerced to the State Treasury.
b) coercive measures by decision to collect money, property of the object is coerced by the Organization, individuals are kept must be sent immediately to the Organization, the following individuals: audience coerced; third parties are holding money, property of the object is coerced attached text suggest third party perform coercive decisions; The township-level people's committees, management offices where people hold money, property of the object is coerced residents or organizations based on the area or where individual organizations to hold money, property of the object is coerced to coordinate work done.
4. principles of currency money, property of the object is coerced from third parties comply with the provisions of article 49 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration.
5. third party liability are debts, are keeping the money, other property of the object is coerced to follow the provisions of article 51 of Decree 129/2013/ND-CP dated 16 October, 2013 of government regulation on sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration.
Third parties are responsible for payment of the tax arrears, fines, proceeds slowly filed taxes instead of the subject being coercive or transfer of property subject to the tax authorities coerced to perform property levy.
The levy of property as defined in article 14 of this circular.
6. Liability of tax authorities are third-party management of other geographical-based object's coerced a) for cases where the residence or business headquarters of the subject was coercive and residence or business headquarters of third parties on the same level other geographical level but then the Tax Bureau is responsible for directing the tax agency issued guidelines, under the coordination of the tax debt coercion.
b) for cases where the residence or business headquarters of the subject was coercive and residence or business headquarters of third parties provincial localities, the tax authorities issued the decision to send the suggested text coercive tax authorities manage third-party implementation of coercive tax debt. The tax agency to third-party management is responsible for implementation of the coercive measures as suggested by tax authorities coerced audience management.
Article 16. Coercive measures by the revocation of business registration certificate, certificate of registration, license, license activities and practice 1. The object to apply The measures for recovery of the business registration certificate, certificate of registration, license and active, licensed only made when the tax authorities do not apply coercive measures to extract money from the account of sexual subjects in State Treasury , credit institutions, require account blockade; partial deduction of salary or income (for individuals); the notification Bill is no longer worth using; levy of property, property auction levy prescribed by law; collect money, property of the object is coerced by the Organization, the other individual is holding or has applied these measures but has yet to collect enough tax amount owed, fine, slow money filed taxes.
2. Verify the information agency of coercive authority responsible for the verification of information organization subject to apply coercive measures to revoke the certificate of business registration, business registration certificate or license and operated, licensed through data management on the taxpayer in the tax authorities or in State bodies have the authority issued the above mentioned papers of the taxpayer to do the base text issued recommendations.
3. The text proposed the coercive a) coercive proposal writing to revoke the certificate of business registration, business registration certificate, license and operated, licensed to have some content: the competent State agencies received text; information of taxpayers being coercive: name registration, tax code, registered address of business; the recovery proposal papers; the information pertaining to the suggested papers recovered (number, date issued, etc.); the reason the coercive measures taken; time recommended the Agency issued made recovery of the business registration certificate, certificate of registration or license and active, licensed.
b) coercive proposal text should be sent to organizations, individuals and the coerced State Agency has the authority to revoke a business registration certificate, certificate of registration, license and operated, licensed within three (3) working days from the date of completion to verify the information in an object being applied home remedies France coercive.
4. The liability of the Agency enforce coercive proposal documents revoking the certificate of business registration, business registration certificate or license and operated, licensed within 10 (ten) days from the date of the proposed text coercion of tax authorities State management bodies, competent business certificate, business registration certificate, license and operated, licensed are issued the decision revoking the certificate of business registration, business registration certificate or license and operation licensure, or notify tax authorities about the reason irrecoverable.
After receiving the text about not to revoke the license of the authorized State agencies, tax authorities continue to track this debt and when there is enough information, the conditions to implement coercive measures before they enact coercive decisions have the right decision taken coercive measures to ensure sufficient income the amount of tax, penalties, slow money filed taxes.
Article 17. Case taxpayers owed tax money has fled, scattering pipe property, then the person has the authority to enact coercive decisions are decided to apply suitable coercive measures 1. The object to apply the case taxpayers owed tax money has fled, scattering pipe property, then the person has the authority to enact coercive decisions decided to apply coercive measures accordingly to ensure timely tax debt recovery for the State budget.
2. Verify the information authority or be assigned the right to enact coercive decisions have the right organization to verify the information by requesting the agencies such as the people's Committee of social level where object coerced business registration or residence; the State Treasury, credit institutions and other stakeholders to provide information related to the implementation of coercive decisions with respect to the object being coercive.
Fugitive behavior is based on the following information: where was considered the decision to be delivered as specified in point b of paragraph 1 article 6 of this circular but the coerced audience not yet filed enough tax money on coercive decisions; the subject was coercive not business activities in the place of business registration, confirmation of the people's Committee of social or social public security where the subject was coercive operations and tax authorities have examined, determined the object was coercive not longer active trading , including cases of dissolution does not follow the order of business law and subjected to coercive change business registration location but did not inform the tax authorities within 10 (ten) working days from the date of change of the information prescribed in article 27 law of tax management.

Riveted pipe behavior properties are based on the following information: object coerced implementation procedure, transfer, give, sell assets, reduce, pipe riveted account balances a unusual way not related to normal transactions in the business before the tax authorities issued the decision.
3. The liability of the Organization, individuals in the compulsive a) based on the specific case, the tax authorities make apply coercive measures suitable to collect enough tax money, money slowly filed taxes, fines on the State budget.
b) make the order, the procedure according to the instructions in each of the coercive measures specified in articles 11, 12, 13, 14, 15 and 16 of section 2 of this circular.
Section 3 IMPLEMENTATION Article 18. Effect 1. This circular in force from 21/02/2014.
2. Abolish circular No. 157/2007/TT-BTC on 24/12/2007 of the Ministry of finance guidelines on coercive enforcement of the decision of the tax administration.
Article 19. Enforcement, organization of instruction 1. The other rules about coercive in the scope of law handling administrative violations are not instructions in this circular shall follow the provisions of the law on the handling of administrative violations and other related laws.
2. Attached to this circular annex on sample minutes of work, minutes of handing over records, the property was levy, a certified, compulsive decision thereon.
3. The tax authorities to build a database of taxpayers, on the basis of the information which the taxpayers and individual institutions provided under the provisions of the law on tax administration, the law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law governing the tax management and the law on amendments and supplements to some articles of the law on tax administration, to serve comply tax administration decisions.
Tax authorities use the information technology, business information systems, the database of taxpayers to the tax administration; assess the extent of compliance with the law by taxpayers to make the business activity tax management and implementing coercive measures prescribed by the law.
Article 20. Responsibility 1. The tax authorities responsible levels of popularity, guide the taxpayer; the State Treasury, credit institutions; organizations, households, individuals perform the instructions in this circular.
2. The tax authorities of the levels in coordination with State agencies, political organizations, social-political organizations, social organizations, social-professional organization advocacy, educate and mobilize the people to implement, supervise the implementation of this circular.
In the process, if there are problems to recommend the Organization, timely reflection about personal finance to research additional instructions./.