Decree 129/2013/nd-Cp: Provisions On Sanctioning Administrative Violations Of Tax And Coercive Enforcement Of The Decision Of The Tax Administration

Original Language Title: Nghị định 129/2013/NĐ-CP: Quy định về xử phạt vi phạm hành chính về thuế và cưỡng chế thi hành quyết định hành chính thuế

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Decree on administrative violation sanction on taxes and coercive enforcement of tax administration decisions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
The base of law handling administrative violations on June 20, 2012;
Pursuant to the law on tax administration of 29 November 2006;
Pursuant to the law amending and supplementing some articles of the law on tax administration on November 20, 2012;
According to the recommendation of the Minister of finance;
The Government issued the Decree on administrative violation sanction on taxes and coercive enforcement of the decision of the tax administration, chapter I ADMINISTRATIVE INFRINGEMENT SANCTION on TAXES section 1 GENERAL PROVISIONS article 1. Scope and object the sanctioned administrative offense of tax 1. Scope this chapter regulates the administrative violations of tax, sanctions, remedial measures, sanctions and jurisdiction to enforce the decision sanctioning administrative violations of tax.
Tax administrative violations include violation of the provisions of the law on tax administration, the law on amendments and supplements to some articles of the law on tax administration (hereinafter the law on tax administration) for: taxes; land lease, rent water; land use money; revenues from the exploitation of mineral resources and other revenues in the State budget because tax revenue management agency under the provisions of the law.
This Decree does not apply to administrative violations regarding the fees, billing and administrative violations of tax for goods export, import.
The case of the international treaties to which the Socialist Republic of Vietnam is a member of a decree sanctioning administrative violations about other tax with this Decree shall follow the provisions of international treaties.
2. The object of administrative infringement sanctioned a tax) the taxpayer has administrative violations of tax;
b) credit institutions as defined by the law on credit institutions (hereinafter referred to as credit institutions) are violations of tax administration;
c) Organization, the other individual involved.
Article 2. Time, duration of sanctioning administrative violations of tax 1. With regard to violations of procedural time limits, tax sanction is 2 years from the date of violation done to sanction decision day. On implementation of the administrative violations of tax is on the next day the end of the time limit to implement the procedure of tax under the provisions of the law on tax administration. For cases of tax procedures electronically on the implementation of the administrative violations of tax is on the next day the end of the time limit for the procedures specified by the competent authority.
2. With regard to the behaviour of tax evasion, tax fraud has not yet to the level of prejudice to criminal behaviour, false leads to lack of tax amount payable or refundable tax amount increases the time sanction is 5 years from the date of implementation of violations on a decision to sanction.
Time determine false behavior leads to a lack of money to pay the tax or increase the amount of tax to be done; the behavior of tax evasion, tax fraud is next on the last day of the time limit for filing the tax return of the tax period in which the taxpayer make tax declaration, acts of tax evasion, tax fraud or on the next day the authorities competent to decide tax refund, tax exemption and reduction of taxes.
3. for individuals who have been prosecuted, indicted or had decided to put on trial under criminal proceedings, then decided to suspend the investigation or to suspend the case but have sign violations administrative violations of tax within 3 days from the date of the decision to suspend the investigation, the suspension of the case, the Agency had decided to suspend the investigation, to suspend the case must send the decision and record the incident for competent authority sanctioning administrative violations of tax. In this case, the time limits applicable violation sanction in accordance with paragraph 1, paragraph 2 of this Article. The time the Agency proceeding accepting, reviewing on time sanctioning administrative violations.
4. Time limit for tax collection is too time sanctioning administrative violations of tax the taxpayer not sanctioned but still must submit sufficient amount of tax evasion, tax amount, lack of tax cheating, slow tax payer money to the State budget within a period of ten years and earlier from the date of discovery violations. Case the taxpayer does not pay tax registrations filed enough amount of tax evasion, tax amount, lack of tax cheating, slow money filed taxes for the whole time and earlier, since the findings of violations.
Article 3. The sanctions for tax administrative violations 1. Caution caution applies to tax procedure violations seriously, have extenuating circumstances and according to the rules applicable sanctions warning.
2. a fine) for violations of the procedure of tax: the maximum fine not exceeding 200 million for taxpayers is the organization with violations of tax procedures. The levels of maximum fines for taxpayers is the individual tax procedure violations by 1/2 fines for the organization according to the provisions of Law handling administrative violations.
Fines specified in articles 5, 6, 7, 8 and article 9 of this Decree is fines apply to taxpayers is held, for individuals using 1/2 the fine imposed against the organization. With respect to the taxpayer's household apply fines as for individuals.
When a fine, level specific fines for a violation of tax procedures is the average of the frame of a fine is prescribed for the Act; For violations of tax procedures every aggravation or mitigation is calculated to increase or reduce by 20% the average of the fine fine frame.
When determining fines for offending taxpayers just had aggravation, just had extenuating circumstances, then consider falling except aggravation in principle an extenuating reduced an aggravation. After the deductible according to the above principle, if there are extenuating circumstances, the level of the fine may be reduced but not excessive reduction of minimum fine frame, if there are aggravating the penalty levels may increase but not exceed the maximum level of fine frame.
b) for false behavior leads to a lack of money to pay the tax or increase tax refundable amount: penalty of 20% of the tax amount, the tax amount is missing for the false behavior leads to a lack of money to pay the tax or increase tax refundable amount, apply to the taxpayer's personal and organization.
c) against acts of tax evasion, tax fraud: the fine from 1 to 3 times the amount of tax evasion, fraud. Fines specified in article 11 of this Decree is fines apply to taxpayers is held, fines for individuals is 1/2 the fine imposed against the organization.
d) corresponding to the amount of the fine does not extract on account of State budget for violations under the provisions in article 12 of this Decree.
Article 4. The case of not sanctioning administrative violations of tax 1. The case under the provisions of article 11 of law handling administrative violations.
2. in case of false declaration, the taxpayer has additional tax profile and sufficient amount of tax payable before the tax agency announced the decision to tax inspection, tax inspection at the headquarters of the taxpayer.
Section 2 of the ADMINISTRATIVE VIOLATIONS of TAX, SANCTIONS and REMEDIAL MEASURES article 5. Sanctions for acts of registration tax filing slow, slow to notice the change in tax registration profile compared to the prescribed time limit 1. Caution against acts of tax registration application or notification of changes to information in the profile to register for tax agencies tax too defined period from 1 day to 10 days where there are extenuating circumstances.
2. A fine of 400,000 to 1,000,000 copper Board for filing behaviour of tax registration or notification of changes to information in the profile to register for tax agencies tax too defined period from 1 June to 30 September (except in the case specified in clause 1 of this article).
3. A fine of 800,000 VND 2,000,000 VND to for one of the following behaviors: a) filing tax registration or notification of changes to information in the profile registration taxes too prescribed time limit of 30 days.
b) No notice of changes to information in the profile registration tax.
c) do not apply for tax registration but not incurred tax.
Article 6. Sanctions for behavioral inadequate content in behavioral tax records is not correct, not the full content in tax records provided for in article 31 of the law on tax administration (unless the taxpayer be prescribed supplements) were discovered after a defined period tax return filing : 1. A fine of 400,000 to 1,000,000 copper Board for tax record-setting behavior recording incorrect record, missing the target on the table a bill of goods, services purchased, sold, or on other documents related to tax obligations.
2. A fine of from 600,000 to 1,500,000 Dong Dong for tax record-setting behavior recording incorrect record, missing the target on invoices and other documents related to tax obligations.
3. A fine of 800,000 VND 2,000,000 VND acts with regard to the establishment of tax records recorded the wrong record, missing the target on the tax return, tax declarations.
4. A fine of 1,200,000 VND to 3,000,000 đồng for one of the following behaviors: a) Are violations of the provisions of Paragraph 5 and Paragraph 7 article 10 article 11 of this Decree.
b) behavioral wrong leads to lack of tax according to provisional tax records according to you but not to the time limit for filing tax declaration.
Article 7. Sanctions against acts of tax filing slow compared to the prescribed time limit 1. Caution for acts filed tax records too slowly the duration from 1 day to 5 days where there are extenuating circumstances.
2. A fine of 400,000 to 1,000,000 copper Board for tax filing behaviour too the duration from 1 day to 10 days (except in the case specified in paragraph 1, this).
3. A fine of 800,000 VND 2,000,000 VND acts with regard to filing a tax return too defined period from 10 days to 20 days on.

4. A fine fellow to fellow 3,000,000 1,200,000 words for tax filing behaviour too defined period from 20 days to 30 days.
5. Fine fellow to 1,600,000 4,000,000 VND for tax filing behaviour too prescribed time limit from 30 days to 40 days.
6. Fine of 2,000,000 to 5,000,000 đồng VND from for one of the acts: a) filing a tax return too defined period from 40 days to 90 days.
b) tax filing too defined period of over 90 days but not incurred tax.
c) Not filing a tax return but not incurred tax.
d) temporary tax filing by you too defined period of over 90 days from the date of expiry of the tax return filing deadline but not to tax declaration.
7. The time limit for filing the tax return specified in this time including filing the tax return specified in article 33 of the law on tax administration.
8. Do not apply the sanctions provided for in this case be extended tax filing, tax deadline extension in accordance with the law of tax management.
9. The taxpayer tax filing slow sanctioned under the provisions of paragraphs 1, 2, 3, 4, 5, 6 this if directed to slow to tax payer filing late tax according to the provisions of the law.
Article 8. Sanctions for violations of the regulations on providing relevant information to determine tax obligations in violation of the regime to provide information relevant to the determination of tax obligation but not in the case of tax declaration, tax evasion, tax fraud, then depending on the behavior that infringement levels, sanctioned as follows: 1. A fine of 400,000 to 1,000,000 VND VND for one of the acts: a) providing information, documents and legal records concerning tax registration according to the tax agency's announcement too prescribed time limit from 5 days or more.
b) providing information, documents and accounting books related to the determination of tax obligation according to the tax agency's announcement too prescribed time limit from 5 days or more.
c) provides the information, documentation, accounting books related to determining the tax obligations too the time limit at the request of tax authorities.
2. A fine of 800,000 VND 2,000,000 VND to for one of the acts: a) provided incomplete, inaccurate information, documents, vouchers, invoices, accounting books related to determining the tax obligations within the tax declaration; the account number, account balance deposits for competent authorities when requested.
b) does not provide complete, correct the data, indicators related to tax obligations must be registered according to the prescribed regimes, were discovered but not reduce the tax obligations with the State budget.
c) Not provided; providing incomplete, inaccurate information, documents relating to the deposit account in credit institutions, the State Treasury, public debt the third party concerned within 10 working days from the date the tax agency is required.
Article 9. Sanctions for violations of regulations on executive decisions, tax inspectors check, coercive enforcement of the decision of the tax administration 1. A fine of 800,000 VND 2,000,000 VND to words for one of the acts: a) refused to accept the decision to inspect, test, decide the coercive enforcement of the decision of the tax administration.
b) does not accept the decision of the tax inspection, Inspector too 03 working days from the date of the decision of the Executive Body to relevant authorities.
c) deny, delay, evade the provision of records and documents, bills, vouchers, accounting books related to tax obligations too the duration 12 hours, since receiving the request of the competent authority during the inspection, the inspection at the headquarters of the taxpayer.
d) provides inaccurate information, documentation, accounting books related to the determination of tax obligation at the request of the competent authority during the inspection, tax inspection at the headquarters of the taxpayer.
2. A fine of 2,000,000 to 5,000,000 đồng VND from for one of the acts: a) does not provide data, documentation, accounting books related to the determination of tax obligation when the competent authority is required during the check, the tax inspector at Headquarters for taxpayers.
b) Not done or made the right decision not to seal the records, documents, goods, funds, materials, raw materials, machinery, equipment, buildings as bases to verify the tax obligations.
c) arbitrarily removed, change the sign sealed by the competent authority has already established the legal base to verify the tax obligations.
d) did not sign the report on the inspection, the Inspector within 5 working days from the date of receiving a check, the Inspector.
DD) fail the test conclusions, Inspector of taxes, coercive enforcement of tax administrative decisions of the competent authorities.
Article 10. Sanction for false behavior leads to a lack of money to pay the tax or increase tax refundable amount 1. The case of false leads to lack of tax amount payable or increase tax refundable, including: a) false behavior leads to a lack of money to pay the tax or increase tax refundable amount, increasing the number of tax exempt, off but taxpayers have timely notes, full of the economic profession do tax obligations arise on the accounting books , invoices and vouchers.
b) false behavior of taxpayers reduce the amount of tax payable or refundable tax amount increases, tax exemption, reduction in cases not specified in art. this but when the competent agencies, violators have self-belief sufficient tax amount stubs lack on the State budget prior to the time the competent organs established thereon administrative violations of duty or tax authorities established a tax inspection, tax inspection conclusions.
c) false behavior of taxpayers reduce the amount of tax payable or refundable tax amount increases, tax exemption, reduction of the competent bodies have been established to check tax thereon, concluded the tax inspector identified as behaving perjury tax evasion, but taxpayers first offense , there are extenuating circumstances and have self sufficient amount of tax to the State budget before the competent authority a decision to sanction the tax agency set the minutes noted to redefine the behavior of tax deficiency stubs.
d) use Bill, illegal documents to accounting the value of goods, services purchased to reduce the amount of tax payable or refundable tax amount increases, the amount of tax to be waived, reduced, but when tax authorities discovered check, buyer prove violation error used in illegal bill of sale, and the buyer has full accounting enough under the rules.
2. The level of sanctions for violations of the provisions of Paragraph 1 of this article is 20% of the tax amount or overstate the amount of duty, tax exemption, reduction higher than those stipulated by tax legislation.
3. Tax authorities determine the amount of tax on the slow numbers, lacked the tax payer money, slow payment of tax; the amount of the fine and the decision sanctioning administrative violations for taxpayers according to the regulations.
4. cases of violation of the provisions in paragraph 1 of this article in addition to sanctioned provisions in clause 2 of this Thing is to apply remedial measures is sufficient amount of tax debt, the tax amount is missing, slow tax filed into the State budget.
5. The case, taxpayers have false behavior as specified in paragraph 1 of this article but do not lead to lack of tax, increase tax exemption, reduction or tax is not sanctioned under the provisions of this Article that the sanction prescribed in paragraph 4 to article 6 of this Decree.
Article 11. Sanctions for acts of tax evasion, tax fraud the taxpayer behaviour of tax evasion, tax fraud the provisions of article 108 of the law on tax administration then sanctioned by the number calculated on the amount of tax evasion, tax fraud, as follows: 1. a fine calculated on tax evasion tax, fraud against the taxpayers first violation does not in the circumstances specified in article 10 of this decree or second offense that two extenuating circumstances come up when one of the following violations: a) Not filing tax registration; not filing a tax return or tax return filing after 90 (ninety) days from the date of expiry of the filing the tax return specified in the paragraph 1, 2, 3 and 5 of the law on tax administration 32 Things or from the date of expiry of his tax return deadline prescribed in article 33 of the law on tax administration , except in the case specified in clause 6 article 7 of this Decree.
b) use Bill, illegal documents; illegal use of invoices, vouchers; the Bill has no value to use to declare taxes reduce the tax or increase tax refundable amount, amount of tax exemption, reduction.
c) Established procedures, records destroyed supplies, goods not true fact reduce tax or tax increases are complete, be waived, reduced.
d) Bill of sale of goods, the wrong service number, the value to the actual lower tax.
DD) are not recorded in the accounts receivable ledger concerning the determination of the amount of tax payable; don't declare, declare wrong, dishonest reduce tax or increase tax refundable amount, are exempt from the tax reduction.
e) Not billed when selling goods, services or recorded on the sales invoice value is lower than the actual value of the payment of the goods and services sold and was discovered after the time limit for filing the tax return.
g) use of goods subject to non-taxable, tax-exempt, tax exemption is not properly specified purpose without declaring the conversion of the purpose of use, the tax return with the tax authorities.
h) repaired, erase accounting ledger, reduce tax or increase tax refundable amount, the amount of tax exemption, reduction.
I) cancel the certificate from the accounting ledger, reducing the amount of tax payable or refundable tax amount increases, the amount of tax to be waived, reduced.
k) use invoices, vouchers, documents are not legal in the other cases to identify the wrong amount of tax payable, the tax amount to be done.

l) taxpayers are in time please suspend business but the fact remains the business.
2. Fine of 1.5 times the amount of tax evasion, fraud against taxpayers when there is one of the acts specified in paragraph 1 of this article in the following cases: first offense there are aggravating or second violation has an extenuating circumstances.
3. A fine of twice the number of tax evasion for the taxpayer when there is one of the acts specified in paragraph 1 of this article in the case of a second offense without extenuating circumstances or third offense but one extenuating circumstances.
4. A fine of 2.5 times the amount of tax evaded for the taxpayer when there is one of the acts specified in paragraph 1 of this article in the case of a second offense that had one aggravation or third offense without extenuating circumstances.
5. A fine of three times the amount of tax evaded for the taxpayer when there is one of the acts specified in paragraph 1 of this article in case of violation from the second that has 2 (two) aggravation or third offense (three) have the aggravation or violate the fourth onwards.
6. The acts of tax evasion, tax fraud sanctioned provisions in paragraphs 1, 2, 3, 4, 5 it is forced to apply remedial measures is sufficient amount of tax evasion, fraud on the State budget is the amount of tax the State budget, but not slow payer filed taxes for tax evasion , tax fraud.
The amount of tax evasion, fraud is the amount of tax the State budget according to the provisions of the law that the taxpayer be competent authorities detect and determine within minutes, concluding test, Inspector.
7. The violations specified in point b, c, d, e, f, g, h, i, k, Paragraph 1 of this article were discovered in tax filing deadline or is discovered after the time limit for filing a tax return, but does not reduce the amount of tax payable or tax, does not increase the amount of tax exemption the reduction is only sanctioned about violation of the procedure prescribed in paragraph 4 to article 6 of this Decree.
Article 12. Sanctioning administrative violations with regard to credit institutions credit institution does not make responsible for quoting transfer money from your account to the taxpayer on account of the State budget for the amount of tax, the tax payer slow money, slow money, fine fine payable by the taxpayer under coercive decisions of tax authorities then sanctioned the violation in the case : At that time, the deposit accounts of taxpayers have sufficient balance or surplus compared to the amount of tax, money slowly filed taxes, fines, fine slow money that taxpayers must pay according compulsive decision of tax authorities. Within 10 days from the expiration date to extract money from your account according to the provisions in clause 2 of this Decree 28 tax authorities must establish a breach and the decision to sanction for credit institutions. The level of sanctions corresponding to the amount not extract transfer on account of State budget according to the decision.
Credit institutions are not sanctioned in the case stipulated in art. 114 taxation Management Law Thing. In this case, the tax authorities still have to implement measures to collect enough tax money, money slowly filed taxes, fines, slow money fine for taxpayers.
Article 13. Sanctioning administrative violations of tax for organizations, individuals 1. The Organization, individuals act in collusion, cover the taxpayer tax evasion, tax fraud, did not make the decision of administrative coercive taxes (except for acts not extract transfer money from accounts of taxpayers specified in article 12 of this Decree), depending on the nature and extent of that infringement fines from 5,000,000 to copper copper 2,500,000 for individuals; a fine from 5,000,000 VND to 10,000,000 VND for the organization. Violation of criminal signs being prejudice criminal liability under the law.
2. individual organizations do not offer or provide inaccurate information related to determine tax obligations of taxpayers; Member of the tax-payers in credit institutions, the State Treasury under the provisions of the law on tax administration then sanctioned as specified in paragraph 1 of this article.
3. the guarantor must submit tax obligation execution instead of slow money, tax money paid taxes, fines, slow money fine (if any) for taxpayers according to the content of the commit in writing guarantee in case the taxpayer does not submit to the State budget.
Guarantor filed instead of tax funds owed, the money slowly filed taxes, fines, slow money fine (if any) to the taxpayer under a written guarantee, if the time limit as prescribed by the tax authorities that tax payers have not filed or not filed enough tax money debt, money slowly filed tax slow money, fine, fine that the guarantor has not performed the obligation of guarantee, the guarantor to pay the 0.07% levels prescribed in the slow/slow tax amount calculated on the date filed, 0.05% per day on the amount of the fine is slow and coerced submission as defined in paragraph 3 Article 18, article 19 of this Decree. Order and procedure for implementation of the coercive measures applied as for taxpayers coerced.
Section 3 JURISDICTION to SANCTION, LONG, RISING PENALTIES ADMINISTRATIVE VIOLATIONS of TAX article 14. The authority sanctioning administrative violations of tax of the tax authorities 1. Tax officials are on duty have the right: a) caution.
b) fined up to 1,000,000 VND for the violation of the procedure prescribed in this Decree.
2. The captain of the tax in the range of functions, the Mission has the right: a) caution.
b) fines up to 5,000,000 VND for the violation of the procedure prescribed in this Decree.
3. Bureau Chief Tax Bureau within its geographical area, has the right to: a) caution.
b) a fine of up to 50,000,000 Council for violations of the provisions of articles 5, 6, 7, 8, 9 and 13 of this Decree.
c) fines for violations of the provisions of articles 10, 11 and article 12 of this Decree.
d) apply remedial measures prescribed in clause 4 Article 10, paragraph 6 article 11 of this Decree.
4. the Director of taxation within their geographical area, has the right to: a) caution.
b) fines up to 140,000,000 contract for violation of the procedure prescribed in articles 5, 6, 7, 8, 9 and 13 of this Decree.
c) fines for violations of the provisions of articles 10, 11 and article 12 of this Decree.
d) apply remedial measures prescribed in clause 4 Article 10, paragraph 6 article 11 of this Decree.
5. the General Director of the tax Bureau has the right to: a) caution.
b) fines up to 200,000,000 contract for violation of the procedure prescribed in articles 5, 6, 7, 8, 9 and 13 of this Decree.
c) fines for violations of the provisions of articles 10, 11 and article 13 of this Decree.
d) apply remedial measures prescribed in clause 4 Article 10, paragraph 6 article 11 of this Decree.
6. jurisdiction to sanction the violation of tax procedures of those specified in item 1, 2, 3, 4, 5 this applies in respect of a violation of the Organization; a fine case for individual violations of tax procedures, the authority to sanction individuals by 1/2 the authority sanctioning organization. Jurisdiction to sanction the violation of false leads to lack of tax or increase tax refundable, acts of tax evasion, tax fraud provisions in the above paragraph to follow Paragraph 2 Article 109 tax administration Law.
Article 15. The authority sanctioning administrative violations of tax of the people's Committee Chairman the authority sanctioning administrative violations of tax people's Committee Chairman of the grants made under the provisions of the law on the handling of administrative violations.
Article 16. Long, rising penalties for tax administrative violations, the order of procedure and competence, rising penalties 1. Individuals sentenced to administrative tax violation has the right to suggest long, rising penalties for tax administrative violations that amount to punishment from 3,000,000 copper upwards in case of trouble, extraordinarily economically due to natural disaster, fire, disaster, accident, disease, illness.
Exemption level, reduce the maximum fine equal to the amount remaining in the penalty decision and sanction not exceeding the value of the property, damaged goods, costs of healing.
2. free recommended records, rising penalties for tax administrative violations include: a free form, the reduced) fine, which stated:-free proposal reason, reduce the fine;
-Determine the value of assets, goods damaged due to natural disaster, fire, disaster, accident, disease, healing, the cost of illness;
-The number of fines proposed exemption, reduction.
b) case of property damage, healing is insurance agency compensation (if any) must be accompanied by a certified copy of the compensation, the payment of the cost of treatment of Insurance Agency (if applicable).
c) confirmation of the people's Committee of social level where that person resides or where the property damage. Cases of ill individuals must then be certified by the basis of examination and treatment; costs of examination and treatment are full of evidence from the regulation.
3. Order and authority to exempt, reduce the fines follow prescribed in item 2 Article 77 of law handling administrative violations.
4. Non-exempt, reduce administrative violations fines for the tax case has done the decision sanctioning administrative violations of tax or have run out of time to resolve complaints under the provisions of the law.
Chapter II COMPLY DECIDED TAX ADMINISTRATION section 1 GENERAL PROVISIONS article 17. Scope and objects 1. Scope this chapter regulates the cases of coerced, coercive measures to enforce the decision of the tax administration, the rule, competence, order and procedures of implementing coercive measures to enforce the decision of the tax administration for the Organization, individuals suffering from coercive measures (except stop the customs procedures for export goods import).

The coercive provisions of this Article apply to the decisions of the tax administration include: the decision to sanction the violation of tax administration; the decision to apply remedial measures prescribed by the law on the handling of administrative violations; decisions on compensation for damage; other tax administration decisions in accordance with the law and the fixed tax notice, notice of tax debt, reported money slowly filed taxes.
2. apply object a) Organization, individuals suffering from coercive enforcement of the decision of the tax administration in accordance with the law on tax administration.
b) the tax authorities, the tax officer.
c) Who has the authority and responsibility to comply the tax administration decisions.
d) State agencies, organizations, and individuals related to the implementation of the coercive enforcement of the decision of the tax administration.
Article 18. The case of coercive enforcement of the decision of the tax administration 1. The case of coercive enforcement of the decision of the tax administration for taxpayers: a) taxpayers owe taxes, the tax payer was too slow money 90 days from the date of expiry of the prescribed tax; tax extension deadline too.
b) taxpayers owed tax money, money slowly filed taxes, fines property dispersal behavior, fled.
c 10-day time limit) too, since the date of the decision on sanctioning administrative violations of tax for which the taxpayer does not accept the decision, the sanctions were coercive enforcement of the decision to sanction the violation of tax administration. The case, decided to sanction administrative tax violation has a time limit enforced much more than 10 days that 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 to sanction).
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. With respect to the guarantor, the tax payer money slowly filed taxes, fines, slow money is fine for the taxpayer under a written guarantee if the prescribed time limit to which the taxpayer has not filed taxes, slow tax payer money, fine, slow money fine on account of the State budget, then the guarantor must submit the tax money slow money, paid taxes, fines, slow money is fine for the taxpayer under a written guarantee. Cases, the 90 days from the date of expiration of tax payer money, slowly filed taxes, fines, proceeds slowly filed the fines according to the text approved by the tax authorities that have not filed enough then coerced guarantor under the provisions of the law on tax administration and law on handling administrative violations.
4. The State Treasury does not make the subject's account quoted coerced into State budget 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.
6. The taxpayer owes taxes, slow money filed taxes, fines, slow money fine until the deadline to apply coercive measures to tax the tax agency decides to submit the tax debt money gradually, the fines prescribed in Decree detailing implementation of some articles of the law on tax administration and law amendments , the addition of a number of articles of the law on tax administration and article 79 of law handling administrative violations not apply coercive measures during gradual tax owed is submitted, the fines.
Article 19. Coercive measures coercive measures to enforce the decision of the tax administration include: 1. Extract the money from the account of the subject was coercive enforcement of the decision of the tax administration in the State Treasury, credit institutions; request account blockade.
2. Deduct a portion of the salary or income.
3. reporting bills no longer worth using.
4. the levy of property, property auction levy prescribed by law to collect taxes owed, the money slowly filed taxes, fines, proceeds slowly filed the fines on the State budget.
5. Collect money, other property of the object being coercive enforcement of the decision by the tax administration organizations, individuals are kept.
6. Revocation of business registration certificate, certificate of registration, license and operated, licensed.
7. The application of coercive measures in paragraph 1, 2, 3, 4, 5 and 6 of this Paragraph be made as specified in items 2, 3, 4, 5, 6, 7 of this Chapter. The case was a decision by the next measure of coercion that have information, the conditions to implement coercive measures before then the compulsive decision have the right to decide to implement coercive measures to ensure enough tax money, fine.
In case the taxpayer owes taxes, tax filing slow money, slow money, fine fine behaving fled, scattering pipe assets, competent person coercive decisions apply coercive measures accordingly to ensure timely tax debt recovery for the State budget.
The Ministry of finance regulation sequence, time to apply coercive measures specific to each; order and procedure of identifying taxpayers owe tax money has fled, scattering his assets.
Article 20. Deductible sources and property levy for the Organization was to apply coercive enforcement of the decision of the tax administration and property deductible Sources levy for the Organization was to apply coercive enforcement of tax administrative decisions made under the provisions of the law on the handling of administrative violations and other related laws.
Article 21. Authority decide coercive enforcement of the decision of the tax administration the following people are authorized coercive decisions according to the coercive measures to enforce the decision of the tax administration stipulated in article 19 of this Decree and has the task of organizing the coercive enforcement of the decision of the tax administration and of the subordinate : 1. Bureau Chief Tax Bureau, Tax Bureau Chief, General Director of the tax Bureau authorized coercive enforcement of the decision the decision of the tax administration, apply coercive measures specified in paragraphs 1, 2, 3, 4, 5 article 19 of this Decree.
2. The President of the people's Committee at district level, the provincial level was the right decision to comply the decision sanctioning administrative violations in the scope of its tax charge.
3. in case of the violation being applied coercive measures stipulated in paragraph 6 article 19 of this Decree, the tax authorities handled the incident, documents and written request to transfer to the competent bodies the certification business, business registration certificate license, established and operated, licensed to the competent organs, withdraw business certificate, business registration certificate, license and operated, licensed.
Article 22. Delineate the jurisdiction comply tax administrative decisions 1. The competent person specified in article 21 of this Decree authorized coercive decisions against administrative decisions issued by themselves or tax levels under issued but no coercive authority or competent subordinates coercive decisions but are not eligible to means to organize the implementation of coercive decisions and grant proposal writing on coercive decisions.
2. the Director General of tax decision coercive in the case of coercive authority Director Bureau of tax but subjected to coercion in many of the same local Tax Bureau (the city, centrally).
3. the General Director of the tax Bureau coercive decisions for those subjected to coercion in many Tax Bureau.
Article 23. Responsible for enforcement of the coercive decisions 1. The coercive enforcement of the decision the decision of the tax administration has the duty to implement coercive decisions.
The coercive enforcement of the decision the decision of the tax administration has the responsibility to send soon decide coercive for organizations, individuals and organizations make the coercive enforcement of the decision of its sanctions and of the lower levels.
2. organizations and individuals get the coercive decisions must strictly observance of coercive decisions and must bear all costs of the Organization of the implementation of coercive measures.
3. the people's committees of communes, wards and towns where there are subjected to coercive are responsible for directing the relevant authorities in cooperation with the tax authorities made the decision to comply the tax administration.
4. the people's police force is responsible for ensuring the orderly, safe and supported the tax authorities in the process of coercive upon request of the coercive enforcement of the decision the decision of the tax administration.
5. organizations and individuals related to the object being coercive enforcement of the decision of the tax administration is responsible for coordinating the implementation of the coercive when required by the decision.
Article 24. Time to enforce coercive decisions 1. Coercive decisions enforced tax administration decisions have effect within a period of 1 year from the date of decision. Particularly for coercive enforcement of the decision of the administrative decision by tax measures to extract money from your account object coerced to have effect within the time limit of 30 days from the date issued.
2. in case of individual organizations coerced deliberately evade, delay enforcement of coercive decisions then the execution time is counted from the moment the behavior again evade, delay was terminated.
3. the coercive measures to enforce the decision of the tax administration stipulated in clause 1 of this cessation of effect since the slow money, tax money paid tax, fine, fine slow money coerced was sufficient on the State budget. Grounds for termination of the effect of the decision on coercive taxation is sufficient evidence of slow money, tax filing filed taxes, fines, proceeds slowly filed the fines on the State budget of the coerced person certified by the State Treasury agency or agency be allowed to mandate tax credit institutions, extract money from the account of the subject.
Section 2

COERCIVE MEASURES BY EXTRACTING MONEY FROM THE ACCOUNT; REQUEST ACCOUNT BLOCKADE article 25. The object being to apply coercive measures to extract money from The accounts using coercive measures to extract transfer money from your account in credit organizations tax, the State Treasury for the Organization, the individual does not voluntarily accept the punishment decision, the remedial decision other tax administration decisions, or does not pay the cost of coercion.
Article 26. Verify the account information of the object coerced 1. Taxpayers have a responsibility to notify tax authorities about the name of the credit institution, the State Treasury where the open account, the number and the symbol of his accounts in credit institutions, the State Treasury according to the regulations of the Minister of finance.
2. Authorized person coercive decisions to extract money from the account of the person coerced at credit institutions, the State Treasury has the right to ask in writing for credit institutions, the State Treasury provides the information about the account number, the amount of money we have in the personal account organizations coerced.
Competent person coercive decisions are responsible for the security of information about member objects were coercive when being held in state treasuries, credit offers.
Article 27. Coercive measures by decision to extract money from account 1. Coercive measures by decision to extract money from your account to specify day, month, year of decision; the decision-making base; name, title, work unit of the decision; the money was taken from your account (log on to decide the administrative sanctions and coercive fee until the expiry of 5 days before coercive conduct); the reason to extract money from the account; name, tax code, account number of the individual, the Organization was to extract the money from the account; name, address, credit institutions where people with coercive measures applied to open the account; name, address, account number of the State budget in the State Treasury, being the money transfer methods to extract turn from the credit organization to the State Treasury; the time limit for implementation; authority decide coercive signed and stamped.
2. In case of necessity to blockade the Member object coerced the coercive decisions must specify the blockade a part or the full amount on account of the coerced audience respectively amount to be deducted from the account to implement measures to comply the administrative decision.
3. the coercive measures by decision to extract money from your account were sent to organizations, individuals suffering extracted money from the account, the State Treasury, credit institutions where the Organization, personal accounts and related agencies within 5 days before the proceeding.
Article 28. The liability of the State Treasury, credit institutions where individual organizations coerced open account 1. Provide the necessary information about the entire account number, balance of deposits of individual organizations coerced opened at his unit within 3 working days from the date of receiving the request of competent person coercive decisions to extract money from your account.
2. switch the amount of individual organizations coerced into Member State budgets in the State Treasury notes in the coercive decisions tax deducted, fines, coercive fee within 5 days from the date of the decision on coercive; at the same time notify the agency decision were coercive and coercive sufferers know.
3. in case the balance in the deposit account is less than the amount that individual organizations coerced to submit then still have to extract that money transfer to the account of the State budget in coercive decisions, has the responsibility to inform individuals, organizations coerced the excerpt; the extract switch does not need the consent of the individual and the organization.
4. Proceed to the blockade of a part or the full amount on account of the coerced audience record on coercive decisions immediately upon receiving the decision of coercive authority decide coercive (for coercive decisions require blockade Member subjected to coercive).
5. The notice in writing to the agency decision were coercive when coercive decisions invalidated that member organizations, individuals were not enough coercion to extract money transfer, filed into the budget.
6. within the implementation of coercive, if the decision in the accounts of the Organization, the individual is also coerced the balance without making deductions, filed into the State budget under coercive decisions then the sanctioned administrative offense of tax provisions in article 12 of this Decree.
Article 29. The procedure of collecting the money by extracting money from The account to extract money from the accounts of the Organization, the individual administrative coerced is made on the basis of the certificate from the currency according to the regulations. Certificate from the currency used to transfer money from your account are sent to the parties concerned.
The Ministry of Finance regulates the time, sequence, procedure of coercive measures in implementation of the provisions of this Section.
COERCIVE MEASURES by category 3 to DEDUCT a PORTION of the SALARY or INCOME article 30. The object being to apply coercive measures by deducting a portion of the salary or income deduction measures a portion of salary or income to be applied to individual taxpayers were coercive enforcement of the decision of the tax administration are entitled to salary, wages or earnings in an agency the Organization, in accordance with the law.
Article 31. Compulsive decision to deduct a portion of the salary or income for individuals 1. Coercive measures by decision to deduct a portion of the salary, wages or a part of the income for the individual must specify day, month, year of decision; the decision-making base; name, title, work unit of the decision; name, address of the coerced individual to deduct a portion of the salary or income; the name, address, salary management organization or individual's income be coercive; the amount to be deducted (recorded on administrative sanction decisions and coercive cost until the expiry of 5 days before coercive conduct), the reason for the deduction; name, address of the State Treasury to receive the money, the money transfer methods are being deductions to the Treasury; execution time; signature of person making decisions, with the seal of the agency decision.
2. coercive decisions are sent to individual agency and coerced, the organization directly managed the salary or earnings of the individual being coercive and other relevant bodies within the 5 days before to conduct coercive.
Article 32. A partial deduction rate of salary or income for individuals 1. Only deduct a portion of the salary, wages or a part of the income corresponding to the amount recorded in the administrative decisions of the tax authority.
2. The rate of deduction of salary, wages or earnings for personal not less than 10% and not exceed 40% of the total salary, monthly subsidies of that individual; as for the other earnings, the rate of deduction based on real income, but not more than 50% of the total income.
Article 33. The responsibilities of the Agency, organization, the employers are managing salaries, wages or earnings of the individual agency coerced, the organization is managing the salary or earnings of the coerced audience have the responsibility: 1. To deduct a portion of the salary or earnings of the object to be coercive and transfer the amount was deducted from the State budget according to the content recorded in the decision to comply the tax administration decisions, since States pay the salaries or the nearest income until sufficient amount of tax deduction, tax filing slow money, slow money, fine fine decision comply tax administration decisions, and notify decision-makers coercive and coerced audience know;
2. When States play the wages or earnings, agency, organization, management salaries or income of the individuals responsible coerced to deduct a portion of the salary or earnings of the individual being coercive content in coercive decisions and transfer the amount was deducted from the State budget were recorded in coercive decisions at the same time notify the competent person coercive decisions know;
3. Cases not yet sufficient amount of tax deduction, tax paid, number of slow money fine, slow money fine according compulsive decision that the labor contract of the object being coercive, agency, employer organization must notify the coercive decisions know within 5 working days from the date of termination of the employment contract;
4. Agencies, organizations are managing the salary or income subjected to coercive enforcement of the decision of the tax administration deliberately not taken coercive decisions then the sanctioned administrative offense of tax provisions in article 13 of this Decree.
COERCIVE MEASURES by section 4 to ANNOUNCE a BILL is NO LONGER WORTH using Article 34. The object of applying coercive measures by announcing the Bill no longer worth using The coercive measures by announcing the Bill no longer use value is applied when the following condition: 1. The tax authorities do not apply coercive measures prescribed in clause 1 Clause 2, article 19 of this decree or have applied but the time due to the Ministry of finance regulations that have yet to collect enough tax amount owed, the money slowly filed taxes, fines, slow money fine or case prescribed in clause 7 of this decree or article 19 as proposed by the customs in accordance with the Decree sanctioning administrative violations and comply the administrative decision in the field of customs.
2. organizations and individuals have bought the Bill because of the tax Bureau put in and release or the Organization's bills, personal self print, order prints, electronic bill was reported released.
Article 35. Coercive measures by the decision to announce the Bill no longer worth using

1. coercive measures by the decision to announce the Bill no longer use value includes the following principal contents: day, month, year of decision; coercive decision-making base; name, title, work unit of the coercive decisions; name, place of residence, the headquarters of the coerced audience; Why apply coercive measures to announce the Bill no longer worth using; coercive execution time; the Agency chaired coercive decisions made; the Agency has the responsibility for coordination; signature of the decision; the seal of the agency decision.
2. reporting bills no longer use value includes the following principal contents: day, month, year reported; message base; name, position, the person's work unit of notification; name, place of residence, the headquarters of the coerced audience; tax code (if available); the reason for the notification Bill is no longer worth using; invoice numbers no longer worth using.
Article 36. Order and procedure for implementation of coercive measures to announce the Bill no longer use value 1. The tax agency heads direct management responsibility to notify object coerced know within three working days notice before a Bill is no longer worth using.
2. When implementing coercive measures as defined in this Article, the tax authority must decide coercive and announced publicly on the mass media about the number of bills is no longer worth using.
3. The tax authorities to announce the termination of the implementation of the measures provided for in this coercive when subjected to coercive tax debt, amount sufficient money slowly filed taxes, fines, proceeds slowly filed the fines on the State budget (except in the case of coercive decisions execution according to the provisions in clause 1 of this Decree, article 24).
4. where the Customs authorities have written asking the tax authorities manage tax debt object directly decide coercive measures by announcing the Bill no longer worth using then the tax authorities follow the procedures specified in the paragraph 1, 2, and 3 of this article and send it to the customs. When the customs debt, enough tax money money slowly filed taxes, fines, proceeds slowly filed the fines they must immediately notify in writing to the tax authorities to the tax agency stated on the notice to terminate the implementation of coercive measures.
The Ministry of finance detailing the procedures taken coercive measures specified in this article.
Section 5 COERCIVE MEASURES by the LEVY of property, PROPERTY AUCTION LEVY Article 37. The object being to apply coercive measures levy valuable property to the auction Organizer, individuals were measures levy of property for auction when not voluntarily accept the decision of the tax administration, not coercive payments, including: 1. The individual is self-employed no agency , the governing wages, fixed income.
2. organizations and individuals who do not have an account or have the money sent from open accounts in credit institutions but not enough to apply remedies to deduct a portion of salary or income, to deduct the money from your account.
3. organizations and individuals do not apply coercive measures specified in paragraphs 1, 2, 3 article 19 of this decree or have applied but has yet to collect enough tax amount owed, the money slowly filed taxes, fines, slow money fine or case prescribed in clause 7 article 19 of this Decree.
4. Do not apply the levy of property in case of individual taxpayers are in the healing time in the clinical facility was established under the provisions of the law.
Article 38. The following properties are not levy 1. For individuals suffering from coercive enforcement of the decision of the tax administration: a) the only housing of individuals and families who coerced.
b) medicines, food, food serving the needs of individuals, families for the coerced.
c) labor tools often need to be used as a means of live mainly or only of individuals and families who coerced.
d) clothing, furniture essential activities of the individuals and families who coerced.
DD) accessories of worship; artifacts, medals, medals, merit.
2. for manufacturing facilities, business: a) medicines, vehicles, tools, assets in the medical establishment, examination, unless this is the property of circulation to the business; food, food, tools, assets serving between ca for workers.
b) kindergartens, schools and the media, equipment, utensils in the basis of this, if this is not the property of circulation to the business of the business.
c) equipment, vehicles, tools ensure occupational safety, fire prevention, prevention of environmental pollution.
d) infrastructure to serve the public interest, security and defense.
Raw-materials), products, products are dangerous toxic chemicals are not allowed to circulate.
e) whole-products, materials are located in the self-contained production line.
3. With regard to State agencies, political organizations, social-political organizations, social-professional organization (collectively referred to as the Agency) works by funding due to State budget level does not levy the property purchased from State budget sources that the agency requests the Organization, which has proposed text the competent agency financial support to implement the decision.
The case Agency, organizations have revenues from activities that other legitimate income levy of property investment, shopping from that revenue source to implement coercive decisions, except for the following assets: a) medicines, vehicles, tools, assets in health facilities , patient, except where it is the property of circulation to the business; food, food, tools, the property serves food between ca for officers and civil servants.
b) kindergartens, school equipment, vehicles, furniture in the basis of this, if this is not your property circulated to the Agency's business, organization.
c) equipment, vehicles, tools ensure occupational safety, fire prevention, prevention of environmental pollution.
d) Headquarters work.
Article 39. Coercive measures by decision levy of property 1. Coercive measures by decision levy property must specify day, month, year of decision; the decision-making base; name, position (level), subdivisions of the decision; name, place of residence, the headquarters of the Organization, the individual being levy property; the amount sanctioned; levy locations; signature of person making decisions, with the seal of the agency decision.
2. The levy of property must be notified 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 is 5 days, unless the notification will impede the conduct of levy.
Article 40. Procedure for implementing measures for levy of property 1. The levy of property must be done during the day and during working hours apply at local administrative levy of property.
2. The coercive decisions or who are assigned to perform coercive decisions chaired made the levy.
3. When conducting levy personal property must be coerced or who have teens in the family, represents the organisation being levy property, local government representatives and witnesses.
If the individual must enforce coercive decisions or who have teens in the family deliberately absent, they still conduct levy of property but must be representative of the local authorities and witnesses.
4. individual organizations coerced has the right to levy any property proposal before, who was presiding over the levy must accept if it deems that the proposal does not affect the coercive.
If individual organizations coerced not to recommend specifically the levy of property before the property was privately owned before the levy.
5. the levy Only the assets owned jointly by individuals coerced with others if the individual had not coerced the private property or private property is not enough to enforce the decision. The case of the property dispute still proceed and levy explained to the same people own property levy on the right to sue under civil proceedings.
The Agency conducted levy is responsible for public notice of the time, location proceed levy to the co-owner said. Expiry of 3 months from the date of levy without the petitioner then levy property was auctioned under the provisions of the law of property auction.
6. within 30 days from the date of levy of property subjected to coercive enforcement of the decision of the tax administration not submit enough tax money debt, money slowly filed taxes, fines, slow money fine, the tax authorities are entitled to levy property auction to collect enough tax money owed slow money, paid taxes, fines, slow money fine.
Article 41. A levy of property 1. The levy of property must be established thereon. In the minutes to record the time, location proceed levy property; name, position of Chairman made the levy; a representative for the Organization coerced levy of property, personal property was levy or legal representative for them; the witness; the local government representative (or the individual's agency coerced); describe the name, status, individual characteristics were property levy.
2. the Chairman conducted the levy; a representative for the Organization coerced levy of property, personal property was levy or legal representative for them; the witness; the local government representative (or the individual's agency coerced) to sign the minutes. In the event of the absence or presence that refused to sign the minutes, which are recorded in the minutes and stating the reason.
3. A levy be established 2 a, compulsive decision bodies hold 1 a, 1 a is assigned to individuals or organization representative levy coerced levy immediately after completing the preparation of the minutes property levy.
Article 42. Delivered to preserve the property levy

1. the Chairman made levy a selection in the following form in order to preserve the property levy: a) the coerced, relatives of the person coerced or who manage, use the property preservation.
b) assigned to one of the co-owners if property preservation generally shared.
c) delivered to the Organization, individuals with the condition of preservation.
2. for the property is gold, silver, precious metal, precious stones, Exchange then temporarily assigned to the State Treasury management; with respect to the property such as the explosives industry, support tools, valuable history, culture, national treasures, antiques, rare forest products goods then temporarily assigned to State administration majors to management.
3. When delivered to preserve the property levy, who chaired made levy must set the record clear: day, month, year hand over maintenance; they host name and perform coercive decisions, representatives of the organizations, individuals, who was coerced to preserve assets, who witnessed the handover; the quantity, condition (quality) of the property; the rights and obligations of person assigned to preserve the property.
The host made levy, who was the preservation of the property representing the Organization, individuals being coercive, the witness sign the minutes. In the event of the absence or presence that refused to sign the minutes, which are recorded in the minutes and stating the reason.
The minutes were delivered to the assigned asset preservation organization, personal representative coerced, the witness and the host made levy each keep a.
4. Who was the preservation of the property be paid actual expenses, reasonable to preserve assets, except those defined in art. 1 of this article.
5. Who was the preservation of the property damage occurred to the switch, or the loss, damage to property shall be liable for compensation and depending on the nature and extent of the violation that sanctioned the violation according to the provisions of this decree or arrested save for criminal liability in accordance with the criminal law.
43 things. Property valuation levy 1. The valuation of assets already levy was conducted at the headquarters of the Organization, the home of the individual being levy or where retention of properties being listed (except to establish valuation Board).
2. The property has to be priced according to levy the agreement between Chairman made the decision to comply with organizational or personal representative were coercive and joint owner in the case of common property levy. The time limit for the parties to agreement on price not exceeding 5 working days from the date the property was levy.
With respect to the levy of property value under 1,000,000 VND or property of type perishable, if the parties do not deal with each other on price, then the competent person coercive decisions are responsible for valuation.
3. where the levy assets valued at 1,000,000 VND upward in the kind of difficult valuation or the parties to the agreement are not about the price within a period not exceeding 15 days from the date the assets were levy, who suggested coercive decisions the Agency has the authority to establish the Council valuation in which people have coercive decisions is the President of the Council, representatives of financial institutions, the relevant professional bodies as members.
Within 7 working days from the date of its establishment, the Council must conduct valuation the valuation. Representatives of organisations, individuals have been property levy was taking comments on the pricing, but the right to decide the price of the Board.
The valuation of assets based on market values at the time of valuation. With regard to the property that the unified state management reviews the valuation based on the base price of the property by the State regulations.
4. The valuation of assets to be established thereon, which specify the time, place, conducting appraisals, the composition of the participants, the name and value of the property has been identified, the signatures of the participants and of their property.
Article 44. The authority established the property valuation Board 1. Chairman of people's Committee of the District Council decided to establish pricing for these cases the administrative coercive jurisdiction of State management bodies at district level, the social level.
2. The Chairman of the provincial people's Committee decided to set up the Council for the valuation of these cases the administrative coercion under the authority of the State administration.
3. The establishment of the Council for evaluation in the central bodies by the Minister governing the decision, after the reunification with the Finance Minister and the ministries concerned.
Article 45. The Mission of the Council valuation of 1. Research, propose the Organization and content of the Board meeting.
2. Prepare the documents required for the valuation.
3. Proceed with property valuations.
4. Set the minutes.
Article 46. Transfer of assets has levy to auction 1. With respect to the property being levy for auction, based on the value of the property is determined by the provisions of article 43 of this Protocol, within 30 days from the date of the decision to levy, who presided over coercive auction contract with professional auction (auction service centers assets; property auction business) to asset auction organization under the regulations.
2. The transfer of the property levy to the agency responsible for auction must be made in the minutes. In the minutes must specify: the day, month and year of delivery; the delivery, the recipient; signature of person who delivered, the recipient; the number, condition of the property. Profile levy property transfer to the agency responsible for the auction include: compulsive decision levy; the papers, documents relevant to the ownership, legal rights (if any); the text property valuation and handing the property.
3. In case the property levy is bulky items or have a large amount of that auction service centre or provincial-level financial authorities have no where to store the property then after done the transfer procedure can sign contracts with property preservation where are keeping the property. The cost for the implementation of the contract maintenance is paid from the money obtained property auction after auction.
4. When the property levy has been transferred to the authorities responsible for auctioning the property auction procedures that are performed in accordance with the current legislation regarding auction properties.
5. With respect to property owned in common, when the auction sale the previous priority for co-owners.
6. where the amount of the sale property auctions more than amount stated in the decision to sanction and costs for the coercion shall within 10 days from the auction date, the enforcement of coercive measures levy property auction procedures return the difference in part to the organisation personal, coerced.
Article 47. Transfer of ownership of property 1. People buy property levy was the law recognizes and protects the right to own property there.
2. the competent State Agency is responsible for implementing the procedure of transfer of ownership to the buyer in accordance with the law.
3. transfer of ownership records include: a) a copy of the decision by the administrative coercive measures for levy of property for auction.
b) minutes of the auction of the property.
c) other documents relating to the assets (if any).
Item 6 COERCIVE MEASURE by COLLECTING MONEY, property of COERCIVE OBJECTS DUE to the ORGANIZATION, the OTHER INDIVIDUAL is HOLDING the Article 48. The scope of application of coercive measures to collect the money, the property of the object is coerced by a third party are keeping The compulsive collecting of money, property of the object is coerced by the organizations and individuals (hereinafter referred to as third party) are applied when the following condition : 1. The tax authorities do not apply coercive measures provided for in paragraphs 1, 2, 3, 4 Article 19 of this decree or has applied the measures on but has yet to collect enough tax amount owed, the money slowly filed taxes, fines, slow money fine or case prescribed in clause 7 article 19 of this Decree.
2. The tax authorities have identified third parties are in debt or keep the money, the property of the object to be coercive.
Article 49. The principle of collecting the money, assets from third parties are keeping the property of coerced audience 1. Third party debts are due to charged object coerced or is holding money, goods, property of the object to be coercive.
2. where money, property of the object is coerced by a third party are keeping is the object of the guarantee transactions or in the case of the bankruptcy settlement, collect money and property from third parties is done according to the provisions of the law on insolvency and secured transactions.
3. The amount of the third party filed to the State budget instead of the object is coerced is determined as the amount paid for the object being coercive.
Based on the evidence from collecting money, property of third parties, the Agency has the authority to implement coercive notify object coerced and related agencies are known.
Article 50. Order and procedure for implementation of coercive measures to collect the money, the property of the object is coerced by a third party is holding 1. The tax authorities have requested third party text holding money, property of the object is coerced to provide information about money, holding assets or liabilities with respect to the object being coercive. Cases, third parties are holding money, property of the object is coerced does not perform it must explain in writing the tax authorities within 10 working days from the date of receiving the written request of the tax authority.
2. 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.

Coercive enforcement of the decision the decision of the tax administration must be sent immediately to the subject was coercive and third parties are holding money, property of the object is coerced. At the same time, the tax authorities submit written request third party perform coercive decisions, accompanied by compulsive decisions. Third parties are responsible for payment of the tax debt, the money slowly filed taxes, fines, slow money fine instead of the object being coercive or transfer of property subject to the tax authorities coerced to perform property levy. The levy of property made in accordance with section 5 of this Chapter.
The tax authorities have the responsibility to enforce coercive decisions prescribed in article 24 of this Decree.
Article 51. Third party liability are debts, are keeping the money, the property of the object being coercive 1. Provide information about the tax agency debt or sum of money, the assets are kept in an object's coercive, which stated the amount of money, the time limit for payment of the debt, asset type, asset quantity, condition of the property.
2. Upon receipt of a written request by the tax authorities, not turning the pay, the property for the object coerced to when making payment to the State budget or transfer the property to the tax authorities to make the auction procedure.
3. In case of not implementing the requirements of the tax authorities must explain in writing to the agency within 5 (five) working days from the date of receiving the written request of the tax authority.
4. organizations and individuals who are in debt or keep the money, the property of the object being coercive enforcement of the decision of the tax administration not to implement the tax amount changes filed coerced within 15 (fifteen) days from the date of the request by the tax authorities apply coercive measures as prescribed in paragraph 1 to article 93 of the law on tax administration.
Section 7 by COERCIVE MEASURES to REVOKE the CERTIFICATE of BUSINESS REGISTRATION, BUSINESS REGISTRATION CERTIFICATE or LICENSE and OPERATED, LICENSED Article 52. Subjected to coercive measures by the revocation of business registration certificate, certificate of registration or license and active, licensed 1. Coercive measures as defined in this Section are performed when the tax authorities have to apply coercive measures as defined in paragraph 1, 2, 3, 4, 5 article 19 the decree but has yet to collect enough tax amount owed, the money slowly filed taxes, fines, slow money fine or case prescribed in clause 7 article 19 of this Decree.
2. When implementing coercive measures under the provisions of this Section, the State Agency has the authority to notify the public on mass media.
Article 53. Order coercive measures by the procedure to revoke a certificate of business registration, business registration certificate or license and operated, licensed when applying coercive measures to revoke the certificate of business registration, business registration certificate or license and operation , licensed for the taxpayer, the tax authorities must send a written request to the State management agency certification authority business, business registration certificate, license and operated, licensed to the revocation of business registration certificate , the certificate of registration or license and active, licensed within 3 (three) days from the date determined in an object being applied coercive measures.
Within 10 (ten) days from the date of the notice of tax authorities, State administration competent business certificate, business registration certificate, license and operated, licensed to the decision revoking the certificate of business registration , the certificate of registration or license and active, licensed or notify tax authorities about non-recovered.
Chapter III the TERMS OF IMPLEMENTATION of Article 54. Effect 1. The Decree has effect from the day 15 December 2013.
2. Annul the Decree No. 98/2007/ND-CP of June 7, 2007 and no. 13/2009/ND-CP of August 13, 2009 of government regulations on the handling of tax law violations and coercive enforcement of the decision of the tax administration.
3. Apply the provisions on sanctions, delayed, long, rising penalties, and the other provisions on sanctioning administrative violations of tax benefits for administrative violations of tax occurs before the Decree has effect that being detected or are considering , resolve.
As for the decision to sanction the administrative tax violation has been issued or has been done on previous enforcement decree to this effect that individuals, organizations also sanctioned a complaint shall be resolved according to the rules of the law at the time the violations were done.
Article 55. Tutorials, organizing the implementation of the Ministry of finance guidelines, organizing the implementation of this Decree and 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 Decree.
Article 56. Responsibility of Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and organizations, individuals responsible for the implementation of this Decree.