Decree No. 129/2013/ND-CP on administrative penalties for tax violations and enforcement of administrative decisions on taxes.

DECREE

Decree on administrative penalties for tax violations and enforcement of administrative decisions on taxes

and enforcement of administrative decisions on taxes

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Handling Administrative Offenses dated June 20, 2012;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on administrative penalties for tax violations and enforcement of administrative decisions on taxes,

PART I
ADMINISTRATIVE PENALTIES FOR TAX VIOLATIONS

Section 1
GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of administrative penalties for tax violations

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Chapter regulates acts of administrative violations concerning taxes, forms of administrative penalties, measures to remedy consequences, authority to impose administrative penalties, and enforcement of administrative penalty decisions concerning taxes.

Administrative violations concerning taxes include violations of the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration (hereinafter referred to as the Law on Tax Administration) with respect to: various types of taxes; land rent, water surface rent; land use fees; revenues from mineral resource exploitation and other revenues under state budget management by tax authorities as prescribed by law.

This Decree does not apply to administrative violations concerning fees, invoices, and administrative violations concerning export and import goods.

In cases where international treaties to which the Socialist Republic of Vietnam is a party provide for administrative penalties for tax violations that differ from this Decree, such provisions shall be implemented according to the provisions of those international treaties.

2. Subjects of administrative penalties for tax violations

a) Taxpayers who commit acts of administrative violations concerning taxes;

b) Credit institutions as defined by the Law on Credit Institutions (hereinafter collectively referred to as credit institutions) who commit acts of administrative violations concerning taxes;

c) Other relevant organizations and individuals.

Article 2. Statute of limitations and time limits for administrative penalties for tax violations

1. For acts of violating tax procedures, the statute of limitations for administrative penalties is two years, counted from the date the violation was committed to the date of the administrative penalty decision. The date of committing an administrative violation concerning taxes is the day following the deadline for performing tax procedures as stipulated by the Law on Tax Administration. In cases where electronic tax procedures are performed, the date of committing an administrative violation concerning taxes is the day following the deadline for performing such procedures as prescribed by the competent authority.

2. For acts of tax evasion or tax fraud that do not reach the level of criminal prosecution, and acts of incorrect declaration leading to underpayment of tax due or overpayment of tax refunds, the statute of limitations for administrative penalties is five years, counted from the date the violation was committed to the date of the administrative penalty decision.

The date of determining acts of incorrect declaration leading to underpayment of tax due or overpayment of tax refunds; acts of tax evasion or tax fraud is the day following the last day of the tax return filing period for the tax period in which the taxpayer underreported tax, tax evasion, or tax fraud, or the day following the date the competent authority issues a decision to refund tax, exempt tax, or reduce tax.

3. For individuals who have been indicted, prosecuted, or had a decision made to bring them to trial under criminal procedure, and subsequently have a decision to terminate the investigation or terminate the case, but whose actions indicate administrative violations concerning taxes, within three days from the date of the decision to terminate the investigation or terminate the case, the authority issuing the decision to terminate the investigation or terminate the case must send the decision and case file to the authority with the power to impose administrative penalties for tax violations. In this case, the statute of limitations for administrative penalties shall be applied according to the provisions of Clause 1 and Clause 2 of this Article. The time taken by the investigative authority to handle and review the case is included in the statute of limitations for administrative penalties.

4. Time limit for recovering taxes

Beyond the statute of limitations for administrative penalties for tax violations, taxpayers will not be subject to administrative penalties but still must pay the full amount of underpaid taxes, evaded taxes, fraudulent taxes, and late payment penalties into the state budget within ten years from the date of discovery of the violation. If taxpayers have not registered for tax purposes, they must pay the full amount of underpaid taxes, evaded taxes, fraudulent taxes, and late payment penalties for the entire period prior to the date of discovery of the violation.

Article 3. Forms of administrative penalties for tax violations

1. Warning penalty

The warning penalty shall be applied to non-serious tax procedure violation acts with mitigating circumstances and as prescribed for the application of warning penalty form.

2. Fine

a) For tax procedure violation acts:

The maximum fine shall not exceed 200 million VND for organizations committing tax procedure violation acts. The maximum fine for individuals committing tax procedure violation acts shall be half the amount prescribed for organizations under the Law on Handling Administrative Violations.

The fines stipulated in Articles 5, 6, 7, 8, and 9 of this Decree apply to organizations; for individuals, it is half the fine applicable to organizations. For households, the fine is the same as for individuals.

When imposing a fine, the specific amount of the fine for a tax procedure violation act is the average of the fine range prescribed for that act; for tax procedure violation acts, each aggravating or mitigating circumstance is calculated as a 20% increase or decrease from the average fine within the range.

When determining the fine for taxpayers who have both aggravating and mitigating circumstances, the mitigating circumstances shall offset the aggravating circumstances according to the principle that one mitigating circumstance offsets one aggravating circumstance. After offsetting according to the above principle, if there are still mitigating circumstances, the fine may be reduced but not below the minimum fine range; if there are aggravating circumstances, the fine may be increased but not beyond the maximum fine range.

b) For false declarations leading to underpayment of taxes due or overpayment of tax refunds: A fine of 20% of the underpaid tax or overpaid refund amount for false declarations leading to underpayment of taxes due or overpayment of tax refunds, applicable to organizations and individuals.

c) For tax evasion or fraud: A fine of one to three times the amount of evaded or fraudulent tax. The fine stipulated in Article 11 of this Decree applies to organizations; for individuals, it is half the fine applicable to organizations.

d) A fine corresponding to the amount not deposited into the state budget account for violations as prescribed in Article 12 of this Decree.

Article 4. Cases Not Subject to Administrative Penalties for Tax Violations

1. Cases as prescribed in Article 11 of the Law on Handling Administrative Violations.

2. In cases of false declarations, where the taxpayer has supplemented the tax declaration documents and paid all due taxes before the tax authority announces the decision to inspect or audit at the taxpayer's premises.

Section 2
TAX ADMINISTRATIVE VIOLATIONS, FORMS OF PENALTIES AND MEASURES TO REMEDY CONSEQUENCES

Article 5. Penalty for late submission of tax registration documents or late notification of changes in tax registration information beyond the prescribed deadline

1. Warning penalty for submitting tax registration documents or notifying changes in tax registration information to the tax authority beyond the prescribed deadline from one day to ten days with mitigating circumstances.

2. Fine of VND 400,000 to VND 1,000,000 for submitting tax registration documents or notifying changes in tax registration information to the tax authority beyond the prescribed deadline from one day to thirty days (except for cases prescribed in Clause 1 of this Article).

3. Fine of VND 800,000 to VND 2,000,000 for any of the following acts:

a) Submitting tax registration documents or notifying changes in tax registration information beyond the prescribed deadline over thirty days.

b) Failure to notify changes in tax registration information.

c) Failure to submit tax registration documents without generating any tax payable.

Article 6. Sanctions for the act of declaring incomplete contents in tax declaration forms

The act of incorrectly or incompletely declaring contents in tax declaration forms as prescribed in Article 31 of the Law on Tax Administration (excluding cases where taxpayers are allowed to supplement declarations according to regulations), discovered after the deadline for submitting tax declaration forms:

1. A fine of VND 400,000 to VND 1,000,000 for the act of preparing tax declaration forms that are missing or contain errors in the indicators on the invoice detail sheets for goods and services purchased and sold or other related documents.

2. A fine of VND 600,000 to VND 1,500,000 for the act of preparing tax declaration forms that are missing or contain errors in the indicators on invoices and other related documents.

3. A fine of VND 800,000 to VND 2,000,000 for the act of preparing tax declaration forms that are missing or contain errors in the indicators on tax declaration forms and final tax settlement declaration forms.

4. A fine of VND 1,200,000 to VND 3,000,000 for any of the following acts:

a) Committing violations as prescribed in Clause 5, Article 10 and Clause 7, Article 11 of this Decree.

b) Declaring incorrectly leading to underpayment of taxes due according to provisional tax declaration forms submitted quarterly but before the deadline for submitting final tax settlement declaration forms.

Article 7. Sanctions for the act of submitting tax declaration forms late compared to the prescribed deadlines

1. Warning sanction for the act of submitting tax declaration forms late beyond the deadline from 01 day to 05 days with mitigating circumstances.

2. A fine of VND 400,000 to VND 1,000,000 for the act of submitting tax declaration forms late beyond the deadline from 01 day to 10 days (excluding cases prescribed in Clause 1 of this Article).

3. A fine of VND 800,000 to VND 2,000,000 for the act of submitting tax declaration forms late beyond the prescribed deadline from over 10 days to 20 days.

4. A fine of VND 1,200,000 to VND 3,000,000 for the act of submitting tax declaration forms late beyond the prescribed deadline from over 20 days to 30 days.

5. A fine of VND 1,600,000 to VND 4,000,000 for the act of submitting tax declaration forms late beyond the prescribed deadline from over 30 days to 40 days.

6. A fine of VND 2,000,000 to VND 5,000,000 for any of the following acts:

a) Submitting tax declaration forms late beyond the prescribed deadline from over 40 days to 90 days.

b) Submitting tax declaration forms late beyond the prescribed deadline over 90 days but without generating tax payable.

c) Not submitting tax declaration forms but without generating tax payable.

d) Submitting provisional tax declaration forms quarterly late beyond the prescribed deadline over 90 days from the end date of the submission deadline for tax declaration forms but before the deadline for submitting final tax settlement declaration forms.

7. The deadline for submitting tax declaration forms prescribed in this Article includes the time granted for extending the submission deadline for tax declaration forms as prescribed in Article 33 of the Law on Tax Administration.

8. The sanctions prescribed in this Article shall not be applied to cases where the submission deadline for tax declaration forms and the deadline for paying taxes have been extended according to the Law on Tax Administration.

9. Taxpayers who submit tax declaration forms late and are sanctioned according to Clauses 1, 2, 3, 4, 5, and 6 of this Article must pay interest on overdue taxes if such delay leads to late payment of taxes, as prescribed by law.

Article 8. Sanctions for the act of violating regulations on providing information related to determining tax liabilities

Violations of the system for providing information related to determining tax liabilities, which do not fall under cases of underreporting, evading, or fraudulently reporting taxes, shall be subject to sanctions as follows depending on the nature and degree of violation:

1. A fine of VND 400,000 to VND 1,000,000 for any of the following acts:

a) Providing tax registration-related information, documents, and legal files as notified by the tax authority beyond the prescribed deadline of five working days or more.

b) Providing information, documents, and accounting books related to determining tax liabilities as notified by the tax authority beyond the prescribed deadline of five working days or more.

c) Providing inaccurate information, documents, and accounting books related to determining tax liabilities beyond the deadline requested by the tax authority.

2. A fine of VND 800,000 to VND 2,000,000 for any of the following acts:

a) Failing to provide complete and accurate information, documents, vouchers, invoices, and accounting books related to determining tax liabilities within the tax declaration period; account numbers and account balances to authorized authorities when requested.

b) Failing to provide complete and accurate indicators and figures related to tax liabilities required to be registered according to the prescribed system, discovered but not reducing the tax liability to the state budget.

c) Failing to provide; providing incomplete and inaccurate information, documents related to bank accounts at credit institutions, State Treasury, and third-party receivables within three working days from the date of request by the tax authority.

Article 9. Sanctions for violations concerning compliance with decisions on inspection, audit, and enforcement of administrative tax decisions

1. A fine of VND 800,000 to VND 2,000,000 shall be imposed for any of the following acts:

a) Refusing to accept decisions on audit, inspection, or enforcement of administrative tax decisions.

b) Failing to comply with audit or inspection decisions beyond three working days from the date such decisions must be complied with, as determined by the competent authority.

c) Refusing, delaying, or evading the provision of documents, invoices, vouchers, accounting books related to tax obligations beyond six hours from the time the competent authority requests them during the audit or inspection at the taxpayer's premises.

d) Providing inaccurate information, documents, or accounting books related to the determination of tax obligations when requested by the competent authority during the audit or inspection at the taxpayer's premises.

2. A fine of VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following acts:

a) Failing to provide data, documents, or accounting books related to the determination of tax obligations when requested by the competent authority during the audit or inspection at the taxpayer's premises.

b) Failing to implement or implementing incorrectly the decision to seal documents, safes, warehouses, goods, materials, raw materials, machinery, equipment, workshops serving as evidence for verifying tax obligations.

c) Illegally removing or altering the seals legally established by the competent authority as evidence for verifying tax obligations.

d) Failing to sign the inspection or audit record within five working days from the date of receipt of the inspection or audit record.

đ) Failing to comply with the conclusions of tax inspections, audits, or enforcement of administrative tax decisions by the competent authority.

Article 10. Sanctions for false declarations leading to underpayment of taxes due or overpayment of tax refunds

1. Cases of false declarations leading to underpayment of taxes due or overpayment of tax refunds include:

a) False declarations leading to underpayment of taxes due or overpayment of tax refunds, increases in tax exemptions or reductions, but the taxpayer has promptly and fully recorded economic transactions generating tax liabilities in accounting books, invoices, and vouchers.

b) False declarations by taxpayers reducing the amount of taxes due or increasing the amount of tax refunds, tax exemptions, or reductions not covered by Point a Clause 1 of this Article, but when discovered by the competent authority, the violator voluntarily pays the underpaid tax amount into the state budget before the competent authority issues an administrative violation record or the tax authority issues an inspection record or audit conclusion.

c) False declarations by taxpayers reducing the amount of taxes due or increasing the amount of tax refunds, tax exemptions, or reductions that have been identified by the competent authority through inspection records or audit conclusions as fraudulent tax evasion, but it is the first offense, with mitigating circumstances, and the taxpayer voluntarily pays the underpaid tax amount into the state budget before the competent authority issues a penalty decision, then the tax authority records this to reassess the underdeclaration of taxes.

d) Using illegal invoices or vouchers to account for the value of purchased goods or services to reduce the amount of taxes due or increase the amount of tax refunds, tax exemptions, or reductions, but when the tax authority discovers this, the buyer proves that the illegal invoice usage was the seller's fault and the buyer has fully accounted for it according to regulations.

2. The level of sanctions for violations stipulated in Clause 1 of this Article is 20% of the amount of underpaid taxes or tax refunds, tax exemptions, or reductions higher than the provisions of tax laws.

3. The tax authority determines the amount of underpaid taxes, the number of delayed payment days, late payment penalties; the amount of fines, and issues an administrative violation penalty decision against the taxpayer in accordance with the regulations.

4. In cases of violations stipulated in Clause 1 of this Article, in addition to being sanctioned as provided in Clause 2 of this Article, they shall also be subject to remedial measures requiring full payment of overdue taxes, underpaid taxes, and late payment penalties into the state budget.

5. If the taxpayer engages in false declarations as stipulated in Clause 1 of this Article but does not lead to underpayment of taxes, overpayment of tax exemptions, or reductions, or has not yet received a tax refund, they will not be penalized under this Article but will be penalized according to Clause 4 of Article 6 of this Decree.

Article 11. Sanctions for tax evasion and tax fraud

A taxpayer who commits acts of tax evasion or tax fraud as stipulated in Article 108 of the Law on Tax Administration shall be sanctioned according to the number of times based on the amount of tax evaded or fraudulently reduced, as follows:

1. Imposing a fine of one time the amount of tax evaded or fraudulently reduced for a first-time violator not falling under the cases specified in Article 10 of this Decree or a second-time violator with two or more mitigating circumstances when committing any of the following violations:

a) Failing to submit tax registration documents; failing to submit tax declaration documents or submitting such documents later than ninety (90) days from the deadline for submission of tax declaration documents as prescribed in Clauses 1, 2, 3, and Clause 5, Article 32 of the Law on Tax Administration or from the deadline for extension of submission of tax declaration documents as prescribed in Article 33 of the Law on Tax Administration, except in the case provided for in Clause 6, Article 7 of this Decree.

b) Using illegal invoices or accounting records; using invoices or accounting records illegally; using invoices without value for tax declaration purposes to reduce the amount of tax payable or increase the amount of tax refund, tax exemption, or reduction.

c) Establishing procedures or documents for scrapping materials or goods inaccurately to reduce the amount of tax payable or increase the amount of tax refund, tax exemption, or reduction.

d) Issuing sales invoices or service invoices incorrectly regarding quantity or value to declare a lower tax amount than the actual amount.

đ) Failing to record in accounting books transactions related to determining the amount of tax payable; failing to declare, declaring incorrectly, or not truthfully, reducing the amount of tax payable or increasing the amount of tax refund, tax exemption, or reduction.

e) Failing to issue invoices when selling goods or services or recording the value on sales invoices lower than the actual payment value of sold goods or services and discovered after the deadline for submission of tax declaration documents.

g) Using goods subject to non-taxation, tax exemption, or tax reduction improperly without declaring the change of purpose or declaring taxes to the tax authority.

h) Altering, erasing accounting records or accounting books to reduce the amount of tax payable or increase the amount of tax refund.

i) Destroying accounting records or accounting books to reduce the amount of tax payable or increase the amount of tax refund.

k) Using illegal invoices, accounting records, or documents in other situations to determine the incorrect amount of tax payable or tax refund.

l) A taxpayer who is in the process of requesting a temporary suspension of business but continues to operate.

2. Imposing a fine of one and a half times the amount of tax evaded or fraudulently reduced for a taxpayer when committing any of the violations specified in Clause 1 of this Article in the following cases: First-time violation with aggravating circumstances or second-time violation with one mitigating circumstance.

3. Imposing a fine of two times the amount of tax evaded for a taxpayer when committing any of the violations specified in Clause 1 of this Article in the following cases: Second-time violation without mitigating circumstances or third-time violation with one mitigating circumstance.

4. Imposing a fine of two and a half times the amount of tax evaded for a taxpayer when committing any of the violations specified in Clause 1 of this Article in the following cases: Second-time violation with one aggravating circumstance or third-time violation without mitigating circumstances.

5. Imposing a fine of three times the amount of tax evaded for a taxpayer when committing any of the violations specified in Clause 1 of this Article in the following cases: Second-time violation with two or more aggravating circumstances or third-time violation with one aggravating circumstance or fourth-time violation and beyond.

6. Acts of tax evasion or tax fraud sanctioned as stipulated in Clauses 1, 2, 3, 4, and 5 of this Article shall also be required to take corrective measures by paying the full amount of tax evaded or fraudulently reduced into the state budget, which is the amount of tax payable to the state budget, but without having to pay late payment interest on the evaded or fraudulently reduced tax.

The amount of tax evaded or fraudulently reduced is the amount of tax payable to the state budget as prescribed by law that the taxpayer was detected and determined by the competent authority in inspection reports or conclusions.

7. Violations specified in Points b, c, d, đ, e, g, h, i, k of Clause 1 of this Article, if discovered within the deadline for submission of tax declaration documents or discovered after the deadline for submission of tax declaration documents, but do not reduce the amount of tax payable or have not yet received a tax refund, do not increase the amount of tax exemption or reduction, shall only be penalized for procedural tax violations as stipulated in Clause 4, Article 6 of this Decree.

Article 12. Administrative Sanctions for Violations by Credit Institutions

If a credit institution fails to fulfill its responsibility to transfer funds from the taxpayer's account to the state budget account for the amount of tax, late payment of tax, fines, and late payment of fines that the taxpayer must pay according to the enforcement decision of the tax authority, it shall be subject to administrative sanctions if at the time in question, the taxpayer's deposit account has a balance sufficient or exceeding the amount of tax, late payment of tax, fines, and late payment of fines that the taxpayer must pay according to the enforcement decision of the tax authority. Within ten days from the deadline for transferring funds from the account as stipulated in Clause 2, Article 28 of this Decree, the tax authority must issue a violation record and impose a sanction on the credit institution. The level of the fine corresponds to the amount not transferred into the state budget account according to the enforcement decision.

A credit institution will not be subject to sanctions in cases provided for in Point a, Clause 1, Article 114 of the Law on Tax Administration. In such cases, the tax authority still must implement measures to collect the full amount of tax, late payment of tax, fines, and late payment of fines due from the taxpayer.

Article 13. Administrative Sanctions for Tax Violations by Related Organizations and Individuals

1. Related organizations and individuals who engage in collusion, shielding taxpayers from tax evasion, tax fraud, or failing to comply with administrative tax enforcement decisions (except for the failure to transfer funds from the taxpayer's account as stipulated in Article 12 of this Decree) shall be fined between VND 2,500,000 and VND 5,000,000 for individuals and between VND 5,000,000 and VND 10,000,000 for organizations, depending on the nature and severity of the violation. If the violation indicates criminal activity, they shall be held criminally responsible under the provisions of the law.

2. Organizations and individuals who fail to provide or provide inaccurate information related to determining the taxpayer's tax obligations; accounts of the taxpayer at credit institutions and State Treasury as prescribed by the Law on Tax Administration shall be subject to sanctions as stipulated in Clause 1 of this Article.

If the guarantor pays on behalf of the taxpayer the overdue tax, late payment of tax, fines, and late payment of fines (if any) according to the guarantee document, and if the taxpayer has not paid or has not fully paid the overdue tax, late payment of tax, fines, and late payment of fines within the deadline set by the tax authority, and the guarantor has not fulfilled their guarantee obligation, the guarantor must pay late payment fees at a rate of 0.07% per day on the overdue tax and 0.05% per day on the late payment of fines, and be subject to enforcement measures as stipulated in Clause 3, Article 18 and Article 19 of this Decree. The procedures and formalities for implementing enforcement measures shall be carried out as for taxpayers subject to enforcement.

Section 3
AUTHORITY TO IMPOSE, WAIVE, OR REDUCE ADMINISTRATIVE SANCTIONS FOR TAX VIOLATIONS

Article 14. Competence to impose administrative penalties for tax violations of tax authorities

1. Tax officials performing their duties have the right:

a) Warning.

b) To impose a fine of up to VND 1,000,000 on acts violating tax procedures as stipulated in this Decree.

2. The Head of the Tax Team within the scope of their functions and tasks has the right:

a) Warning.

b) To impose a fine of up to VND 5,000,000 on acts violating tax procedures as stipulated in this Decree.

3. The Director of the Tax Revenue Office within the management area under their jurisdiction has the right:

a) Warning.

b) To impose a fine of up to VND 50,000,000 on acts violating the provisions of Articles 5, 6, 7, 8, 9, and Article 13 of this Decree.

c) To impose a fine on acts violating the provisions of Articles 10, 11, and Article 12 of this Decree.

d) To apply measures to remedy consequences as prescribed in Clause 4, Article 10 and Clause 6, Article 11 of this Decree.

4. The Director of the Provincial Tax Department within the management area under their jurisdiction has the right:

a) Warning.

b) To impose a fine of up to VND 140,000,000 on acts violating tax procedures as stipulated in Articles 5, 6, 7, 8, 9, and Article 13 of this Decree.

c) To impose a fine on acts violating the provisions of Articles 10, 11, and Article 12 of this Decree.

d) To apply measures to remedy consequences as prescribed in Clause 4, Article 10 and Clause 6, Article 11 of this Decree.

5. The Director of the General Department of Taxation has the right:

a) Warning.

b) To impose a fine of up to VND 200,000,000 on acts violating tax procedures as stipulated in Articles 5, 6, 7, 8, 9, and Article 13 of this Decree.

c) To impose a fine on acts violating the provisions of Articles 10, 11, and Article 13 of this Decree.

d) To apply measures to remedy consequences as prescribed in Clause 4, Article 10 and Clause 6, Article 11 of this Decree.

6. The competence to impose administrative penalties for tax procedure violations of those persons specified in Clauses 1, 2, 3, 4, and 5 of this Article applies to one act of violation by an organization; in cases where an individual commits a tax procedure violation, the penalty authority for the individual is half the penalty authority for the organization. The authority to impose penalties for tax misreporting leading to underpayment of taxes due or overpayment of tax refunds, tax evasion, and tax fraud as stipulated above shall be implemented according to Clause 2, Article 109 of the Law on Tax Administration.

Article 15. Competence to impose administrative penalties for tax violations of Chairpersons of People's Committees at all levels

The competence of Chairpersons of People's Committees at all levels to impose administrative penalties for tax violations is carried out in accordance with the provisions of the law on handling administrative violations.

Article 16. Exemption and reduction of fines for tax administrative violations, procedures, and authority to exempt and reduce fines

1. Individuals subject to administrative penalties for tax violations have the right to request exemption or reduction of fines for tax administrative violations amounting to VND 3,000,000 or more in case of special and sudden economic difficulties due to natural disasters, fire, disaster, accident, epidemic, or serious illness.

The maximum level of exemption or reduction of fines is equal to the remaining fine amount in the penalty decision and does not exceed the value of damaged property or goods, or medical expenses.

2. The application dossier for exemption or reduction of fines for tax administrative violations includes:

a) A request for exemption or reduction of fines, specifying:

- The reasons for requesting exemption or reduction of fines;

- Determination of the value of damaged property or goods due to natural disasters, fire, disaster, unexpected accidents, epidemics, medical expenses, or serious illnesses;

- The amount of fines requested for exemption or reduction.

b) In cases where damage to property or medical expenses are compensated by insurance companies (if applicable), a certified copy of the compensation for damage and payment of medical expenses from the insurance company must be attached (if applicable).

c) Confirmation from the People's Committee of the commune where the person resides or where the damaged property is located. In cases of serious illness, confirmation from a medical facility and complete medical expense receipts must be provided.

3. Procedures and authority to exempt or reduce fines are implemented according to Clause 2, Article 77 of the Law on Handling Administrative Violations.

4. No exemption or reduction of fines for tax administrative violations shall be granted in cases where the administrative penalty decision has been fully executed or the deadline for lodging complaints has expired as stipulated by law.

Chapter II
ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS

Section 1
GENERAL PROVISIONS

Article 17. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Chapter stipulates cases subject to enforcement, measures for enforcing administrative tax decisions, principles, authority, procedures, and formalities for implementing enforcement measures on administrative tax decisions against organizations and individuals subject to enforcement (excluding the measure of suspending customs procedures for exported and imported goods).

The enforcement prescribed in this Article applies to administrative tax decisions including: Decisions on administrative penalties for tax violations; decisions on applying remedial measures as provided by laws on handling administrative violations; decisions on compensation for damages; other administrative tax decisions as prescribed by laws and notifications of tax assessments, notifications of overdue taxes, and notifications of late payment surcharges.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Organizations and individuals subject to enforcement of administrative tax decisions as prescribed by the Law on Tax Administration.

b) Tax authorities, tax officials.

c) Individuals with the authority and responsibility to enforce administrative tax decisions.

d) State agencies, organizations, and other individuals related to the implementation of enforcement of administrative tax decisions.

Article 18. Cases Subject to Enforcement of Administrative Tax Decisions

1. Cases subject to enforcement of administrative tax decisions against taxpayers:

a) Taxpayers who owe taxes and late payment surcharges for more than 90 days from the deadline for tax payment as prescribed; exceeding the extended tax payment deadline.

b) Taxpayers who still owe taxes, late payment surcharges, and fines and have engaged in acts of dispersing assets or fleeing.

c) If within 10 days from receiving the decision on administrative penalties for tax violations, taxpayers do not comply with the penalty decision, they will be subject to enforcement of the administrative penalty decision for tax violations. In cases where the administrative penalty decision for tax violations has a longer execution period than 10 days and the taxpayer does not comply with the penalty decision according to the deadline stated in the decision, they will be subject to enforcement of the administrative penalty decision for tax violations (except in cases where the enforcement of the penalty decision is suspended or temporarily halted).

2. Credit institutions that fail to comply with administrative penalty decisions on tax violations as prescribed by the Tax Administration Law and the Law on Handling Administrative Violations.

3. For guarantors who pay taxes, late payment surcharges, fines, and late payment surcharges for fines on behalf of taxpayers according to a guarantee document, if by the specified deadline the taxpayer has not paid the taxes, late payment surcharges, fines, and late payment surcharges for fines into the state budget account, the guarantor must pay these amounts on behalf of the taxpayer according to the guarantee document. If, more than 90 days from the deadline for paying taxes, late payment surcharges, fines, and late payment surcharges for fines as approved by the tax authority, the guarantor has not fully paid, the guarantor will be subject to enforcement as prescribed by the Law on Tax Administration and the Law on Handling Administrative Violations.

4. The National Treasury does not implement the deduction from the accounts of the subjects subject to enforcement into the state budget according to the administrative penalty decision for tax violations issued by the tax authority.

5. Organizations and individuals related to non-compliance with administrative penalty decisions on tax violations issued by competent authorities.

6. Taxpayers who owe taxes, late payment surcharges, fines, and late payment surcharges for fines up to the deadline for applying tax enforcement measures, and who are eligible for the tax authority's decision to allow gradual payment of tax arrears and fines as prescribed in the Detailed Implementation Decree of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Article 79 of the Law on Handling Administrative Violations, shall not be subject to enforcement during the period allowed for gradual payment of tax arrears and fines.

Article 19. Compulsory Measures

The compulsory measures for enforcing administrative tax decisions include:

1. Seizing money from the account of the subject being enforced against at the State Treasury or financial institution; requesting to freeze the account.

2. Deducting part of the salary or income.

3. Announcing that certain invoices are no longer valid for use.

4. Seizing assets, auctioning seized assets according to the provisions of the law to collect overdue taxes, late payment penalties on taxes, fines, and late payment penalties on fines into the state budget.

5. Collecting money or other assets of the subject being enforced against held by other organizations or individuals.

6. Revoking business registration certificates, enterprise registration certificates, establishment and operation licenses, and professional practice licenses.

The application of compulsory measures under Paragraphs 1, 2, 3, 4, 5, and 6 of this Article shall be carried out according to the provisions of Sections 2, 3, 4, 5, 6, and 7 of this Chapter. In cases where a subsequent enforcement measure has already been decided upon but there is information or conditions available to implement a previous enforcement measure, the person issuing the enforcement decision may decide to implement the previous measure to ensure full collection of the tax amount, fine.

In cases where the taxpayer owes taxes, late payment penalties on taxes, fines, and late payment penalties on fines and engages in acts of fleeing or disposing of assets, the authority with enforcement power shall apply appropriate enforcement measures to promptly recover the tax debt for the state budget.

The Ministry of Finance shall stipulate the procedures and time limits for applying each specific enforcement measure; the procedures and formalities for identifying taxpayers who owe taxes and have engaged in acts of fleeing or disposing of assets.

Article 20. Sources of Money for Deduction and Assets for Seizure Against Organizations Subject to Enforcement of Administrative Tax Decisions

The sources of money for deduction and assets for seizure against organizations subject to enforcement of administrative tax decisions shall be implemented in accordance with the provisions of the law on handling administrative violations and related laws.

Article 21. Authority to Decide on Compulsory Enforcement of Administrative Tax Decisions

The following persons have the authority to issue enforcement decisions according to the compulsory measures for enforcing administrative tax decisions prescribed in Article 19 of this Decree and are responsible for organizing the enforcement of their own administrative tax decisions and those of subordinate levels:

1. The Director of the Tax Revenue Office, the Director of the Tax Department, and the Director General of the General Tax Department have the authority to issue enforcement decisions for administrative tax decisions, and to apply the compulsory measures prescribed in Paragraphs 1, 2, 3, 4, and 5 of Article 19 of this Decree.

2. The Chairman of the People's Committee at the district and provincial levels has the authority to issue enforcement decisions for administrative penalty decisions regarding tax violations within their jurisdiction.

3. In cases where the violator is subject to the compulsory measures prescribed in Paragraph 6 of Article 19 of this Decree, the tax authority shall handle the case, prepare files and documents, and request the competent authority to issue business registration certificates, enterprise registration certificates, establishment and operation licenses, and professional practice licenses to issue or revoke these certificates.

Article 22. Allocation of Authority for Forced Execution of Administrative Tax Decisions

1. The persons with authority as prescribed in Article 21 of this Decree have the authority to issue decisions on forced execution regarding administrative tax decisions issued by themselves or by subordinate bodies but without enforcement authority, or subordinate bodies having the authority to issue decisions on forced execution but lacking the necessary manpower and means to implement such decisions and submit a written request to their superiors to issue decisions on forced execution.

2. The Director of the Tax Department shall issue decisions on forced execution in cases where the authority for forced execution belongs to the Head of the Tax Revenue Office but the object of forced execution is located at multiple Tax Revenue Offices within the same locality (province, centrally-administered city).

3. The Director General of the State Tax Administration shall issue decisions on forced execution concerning objects of forced execution located at multiple Tax Departments.

Article 23. Responsibility for Implementing Decisions on Forced Execution

1. The person issuing the decision on forced execution of administrative tax decisions has the duty to organize the implementation of that decision on forced execution.

The person issuing the decision on forced execution of administrative tax decisions has the responsibility to immediately send the decision on forced execution to relevant organizations and individuals and to organize the implementation of forced execution of their own and subordinate administrative penalty decisions.

2. Organizations and individuals receiving the decision on forced execution must strictly comply with the decision on forced execution and bear all costs related to organizing the implementation of forced measures.

3. The People's Committee of communes, wards, towns where the object of forced execution is located has the responsibility to direct relevant agencies to cooperate with the tax agency in implementing the forced execution of administrative tax decisions.

4. The people's public security force has the responsibility to ensure order, safety, and support the tax agency during the process of forced execution when requested by the person issuing the decision on forced execution of administrative tax decisions.

5. Organizations and individuals related to the object of forced execution of administrative tax decisions have the responsibility to cooperate in implementing forced execution when requested by the person issuing the decision on forced execution.

Article 24. Time Limit for Implementing Decisions on Forced Execution

1. A decision on forced execution of administrative tax decisions takes effect for one year from the date of issuance of the decision. For decisions on forced execution of administrative tax decisions through the method of deducting money from the account of the object of forced execution, the time limit for implementation is thirty days from the date of issuance of the decision.

2. In cases where organizations and individuals subject to forced execution intentionally evade or delay compliance with the decision on forced execution, the time limit for implementation is recalculated from the date such evasive or delaying actions cease.

3. The measures for forced execution of administrative tax decisions specified in Clause 1 of this Article cease to be effective from the moment the taxes, late payment penalties, fines, and late payment penalties of the object of forced execution have been fully paid into the state budget. The basis for terminating the effectiveness of the tax enforcement decision is the payment receipt of the person subject to forced execution, confirmed by the Treasury Agency or authorized tax collection agency, financial institution deducting money from the account of the object of forced execution.

Section 2
FORCED EXECUTION THROUGH THE METHOD OF DEDUCTING MONEY FROM ACCOUNTS; REQUEST TO FREEZE ACCOUNTS

Article 25. Subjects to be subject to compulsory enforcement measures involving the deduction of funds from accounts

The compulsory measure of deducting and transferring funds from the bank account of taxpayers at credit institutions and State Treasury shall be applied to organizations and individuals who do not voluntarily comply with administrative penalty decisions, decisions on remedying consequences, other tax administrative decisions, or do not pay enforcement costs.

Article 26. Verification of information about the accounts of subjects subject to compulsory enforcement

1. Taxpayers have the responsibility to notify the tax management agency of the name of the credit institution and State Treasury where their accounts are opened, as well as the account numbers and symbols of their accounts at credit institutions and State Treasury, in accordance with the regulations of the Minister of Finance.

2. The authority issuing the decision to enforce compulsory deductions from the accounts of the subject at credit institutions and State Treasury has the right to request in writing from credit institutions and State Treasury to provide information about the account numbers, current balances in the accounts of individuals and organizations subject to enforcement.

The authority issuing the decision to enforce compulsory deductions is responsible for keeping confidential the account information of the subject when provided by credit institutions and State Treasury.

Article 27. Decision on compulsory enforcement involving the deduction of funds from accounts

1. A decision on compulsory enforcement involving the deduction of funds from accounts must clearly state the date, month, and year of issuance; basis for issuance; name, position, place of work of the issuer; amount deducted from the account (recorded on the administrative penalty decision and enforcement costs up to five days before the enforcement takes place); reason for deducting funds from the account; name, taxpayer identification number, account number of the individual or organization from which funds are deducted; name, address of the credit institution where the subject opens the account; name, address, account number of the state budget opened at the State Treasury, method of transferring the deducted amount from the credit institution to the State Treasury; deadline for implementation; signature and seal of the authority issuing the enforcement decision.

2. In cases where it is necessary to freeze the accounts of the subject of enforcement, the enforcement decision must clearly state the freezing of part or all of the funds in the account of the subject corresponding to the amount deducted from the account to implement the enforcement measure to execute the administrative decision.

3. The decision on compulsory enforcement involving the deduction of funds from accounts shall be sent to the organization or individual from which funds are deducted, the State Treasury, the credit institution where the organization or individual opens the account, and related agencies within five days prior to the enforcement.

Article 28. Responsibilities of the State Treasury and credit institutions where organizations and individuals subject to enforcement open accounts

1. Provide necessary information about all account numbers and deposit balances of organizations and individuals subject to enforcement opened at their unit within three working days from the date of receipt of the request of the authority issuing the decision to enforce compulsory deductions from accounts.

2. Transfer the amount of organizations and individuals subject to enforcement into the account of the state budget opened at the State Treasury recorded in the enforcement decision to deduct taxes, fines, and enforcement costs within five days from the date of receipt of the enforcement decision; simultaneously notify the authority that issued the enforcement decision and the person subject to enforcement.

3. If the balance in the deposit account is less than the amount that organizations and individuals subject to enforcement must pay, they still must transfer that amount into the state budget account recorded in the enforcement decision, while having the responsibility to inform the individual or organization subject to enforcement of the transfer; the transfer does not require the consent of the organization and individual.

4. Immediately implement the freezing of part or all of the funds in the account of the subject recorded in the enforcement decision upon receipt of the enforcement decision from the authority issuing the enforcement decision (for enforcement decisions requiring the freezing of the subject's account).

5. Notify in writing the authority that issued the enforcement decision when the enforcement decision expires and the account of the organization or individual subject to enforcement does not have sufficient funds to transfer into the state budget.

6. During the period of implementing the enforcement decision, if there is a remaining balance in the account of the organization or individual subject to enforcement that is not transferred into the state budget according to the enforcement decision, they will be subject to administrative penalties for tax violations stipulated in Article 12 of this Decree.

Article 29. Procedure for collecting money by means of deducting funds from accounts

Deducting funds from the account of organizations or individuals subject to administrative enforcement shall be carried out based on collection documents as prescribed. Collection documents used to transfer deducted funds from the account shall be sent to relevant parties.

The Ministry of Finance shall stipulate the time, procedure, and process for implementing the enforcement measures prescribed in this Section.

Section 3
ENFORCEMENT BY MEANS OF DEDUCTING A PORTION OF WAGES OR INCOME

Article 30. Subjects to whom enforcement by means of deducting a portion of wages or income applies

The measure of deducting a portion of wages or income shall apply to individuals who are taxpayers and are subject to administrative enforcement of tax decisions and receive wages, salaries, or income from an agency or organization as prescribed by law.

Article 31. Decision on enforcement by deducting a portion of wages or income against individuals

1. The decision on enforcement by deducting a portion of wages, salaries, or income against an individual must clearly state the date, month, and year of issuance; basis for issuance; name, position, and workplace of the issuer; name and address of the individual subject to deduction of a portion of wages or income; name and address of the agency or organization managing the wages or income of the individual subject to enforcement; amount to be deducted (recorded on the administrative penalty decision and enforcement costs up to five days before enforcement); reason for deduction; name and address of the State Treasury receiving the funds, method of transferring the deducted amount to the treasury; time of implementation; signature of the issuer, seal of the issuing authority.

2. The enforcement decision shall be sent to the individual subject to enforcement and the agency or organization directly managing the wages or income of the individual subject to enforcement, as well as related agencies, five days prior to enforcement.

Article 32. Proportion of deduction of a portion of wages or income against individuals

1. Only a portion of wages, salaries, or income corresponding to the amount recorded in the administrative tax decision of the competent authority shall be deducted.

2. The proportion of deduction of wages, salaries, or income against an individual shall not be less than 10% and not more than 30% of the total monthly wages or allowances of that individual; for other sources of income, the proportion of deduction shall be based on actual income but shall not exceed 50% of the total income.

Article 33. Responsibilities of agencies, organizations, and employers currently managing wages, salaries, or income of individuals subject to enforcement

Agencies or organizations currently managing the wages or income of individuals subject to enforcement have the responsibility to:

1. Deduct a portion of the wages or income of the individual subject to enforcement and transfer the deducted amount into the state budget according to the content of the enforcement decision to implement the administrative tax decision, starting from the nearest wage or income payment period until the full amount of tax, late payment interest on tax, fines, and late payment interest on fines as stipulated in the enforcement decision has been deducted, while informing the issuer of the enforcement decision and the individual subject to enforcement;

2. When it comes to the nearest wage or income payment period, the agency, organization, or person currently managing the wages or income of the individual subject to enforcement shall deduct a portion of the wages or income of the individual subject to enforcement according to the content of the enforcement decision and transfer the deducted amount into the state budget as recorded in the enforcement decision, while informing the competent authority issuing the enforcement decision;

3. In cases where the full amount of tax, late payment interest on tax, fines, and late payment interest on fines as stipulated in the enforcement decision has not been deducted and the employment contract of the individual subject to enforcement terminates, the agency or organization employing labor must inform the issuer of the enforcement decision within five working days from the termination date of the employment contract;

4. If an agency or organization currently managing the wages or income of an individual subject to enforcement of an administrative tax decision intentionally fails to implement the enforcement decision, they shall be subject to administrative penalties for tax violations as stipulated in Article 13 of this Decree.

Section 4
ENFORCEMENT BY MEANS OF ANNULING INVOICES NO LONGER VALID FOR USE

Article 34. Objects Subject to Compulsory Measures by Announcing Invalidation of Tax Invoices

Compulsory measures by announcing invalidation of tax invoices shall be applied when the following conditions are met:

1. The tax authority cannot apply the compulsory measures prescribed in Clause 1 and Clause 2, Article 19 of this Decree, or has already applied but exceeded the time limit set by the Ministry of Finance without collecting the full amount of overdue taxes, late payment surcharges on taxes, fines, late payment surcharges on fines, or in cases stipulated in Clause 7, Article 19 of this Decree, or upon the request of the customs authority pursuant to the Decree on Administrative Penalties and Enforcement of Administrative Decisions in the Customs Sector.

2. Organizations or individuals have purchased tax invoices printed and issued by the Tax Department or tax invoices self-printed, commissioned to print, or electronic invoices that have been announced for issuance.

Article 35. Decision on Compulsory Measures by Announcing Invalidation of Tax Invoices

1. The decision on compulsory measures by announcing invalidation of tax invoices includes the following main contents: Date of decision; basis for issuing the compulsory measure decision; name, position, and workplace of the person issuing the compulsory measure decision; name, place of residence, and headquarters of the subject of the compulsory measure; reasons for applying the compulsory measure of announcing invalidation of tax invoices; time to implement the compulsory measure; agency responsible for implementing the decision; agencies with responsibility to cooperate; signature of the decision maker; stamp of the agency issuing the compulsory measure decision.

2. The announcement of invalidation of tax invoices includes the following main contents: Date of announcement; basis for issuing the announcement; name, position, and workplace of the person issuing the announcement; name, place of residence, and headquarters of the subject of the compulsory measure; taxpayer identification number (if applicable); reasons for announcing invalidation of tax invoices; invoice numbers that are no longer valid.

Article 36. Procedure and Formalities for Implementing Compulsory Measures by Announcing Invalidation of Tax Invoices

1. The head of the direct managing tax authority is responsible for notifying the subject of the compulsory measure of such action three working days before announcing the invalidation of tax invoices.

2. When implementing compulsory measures as prescribed in this Article, the tax authority must issue a compulsory measure decision and publicly announce on mass media regarding the invoice numbers that are no longer valid.

3. The tax authority will notify the cessation of implementation of the compulsory measure prescribed in this Article when the subject of the compulsory measure pays the full amount of overdue taxes, late payment surcharges on taxes, fines, and late payment surcharges on fines into the state budget (except in cases where the enforcement period of the compulsory measure decision expires according to Clause 1, Article 24 of this Decree).

4. In cases where the customs authority requests the direct managing tax authority of the tax debtor to issue a compulsory measure decision by announcing invalidation of tax invoices, the tax authority shall follow the procedures and formalities prescribed in Clauses 1, 2, and 3 of this Article and send it to the customs authority. Upon collection of the full amount of overdue taxes, late payment surcharges on taxes, fines, and late payment surcharges on fines by the customs authority, they must immediately notify the aforementioned tax authority to cease the implementation of this compulsory measure.

The Ministry of Finance shall provide detailed regulations on the procedures and formalities for implementing the compulsory measures prescribed in this Article.

Section 5
COMPULSORY MEASURES BY INVENTORYING ASSETS AND PUBLIC AUCTION OF INVENTORIED ASSETS

Article 37. Subjects to whom compulsory measures for asset seizure for auction shall be applied

Organizations and individuals subject to asset seizure for auction when they do not voluntarily comply with administrative tax decisions, do not pay enforcement costs, including:

1. Individuals who are self-employed workers without a salary or fixed income management agency.

2. Organizations and individuals without bank accounts or having insufficient funds in their bank accounts opened at credit institutions to apply partial wage deduction or partial income deduction, or deduction from their accounts.

3. Organizations and individuals to whom compulsory measures prescribed in Clauses 1, 2, and 3 of Article 19 of this Decree cannot be applied, or have been applied but still fail to collect the full amount of overdue taxes, late payment penalties, fines, or late payment penalties on fines as stipulated in Clause 7 of Article 19 of this Decree.

4. Asset seizure shall not be applied in cases where the taxpayer is an individual undergoing treatment at healthcare facilities established in accordance with the law.

Article 38. Assets that shall not be seized

1. For individuals subject to compulsory execution of administrative tax decisions:

a) The sole residence of the individual and their family.

b) Medicines, foodstuffs serving the essential needs of the individual and their family.

c) Common tools necessary for earning a living primarily or solely used by the individual and their family.

d) Essential clothing and household items of the individual and their family.

đ) Ritual objects; relics, medals, commendation certificates.

2. For production and business establishments:

a) Medicines, equipment, devices, assets belonging to medical facilities and healthcare centers, except when these are assets for sale; foodstuffs, equipment, assets serving midday meals for employees.

b) Kindergartens, schools, and equipment, devices, items belonging to these establishments, if these are not assets for sale of enterprises.

c) Equipment, devices, tools ensuring labor safety, fire prevention, and environmental pollution control.

d) Infrastructure serving public interests, security, and national defense.

đ) Raw materials, finished products, semi-finished products that are hazardous chemicals not permitted to circulate.

e) Raw materials, semi-finished products within a closed production line.

3. For state agencies, political organizations, social-political organizations, and occupational social organizations (collectively referred to as agencies and organizations) operating with state budget funds, asset seizure shall not be applied to assets purchased from state budget sources, and such agencies and organizations shall submit a request to the competent authority for financial support to implement the compulsory decision.

In cases where agencies and organizations have legitimate revenue from other activities, assets invested in or purchased from such revenues shall be seized to implement the compulsory decision, except for the following assets:

a) Medicines, equipment, devices, assets belonging to medical facilities and healthcare centers, except when these are assets for sale; foodstuffs, equipment, assets serving midday meals for officials and civil servants.

b) Kindergartens, schools, and equipment, devices, items belonging to these establishments, if these are not assets for sale of agencies and organizations.

c) Equipment, devices, tools ensuring labor safety, fire prevention, and environmental pollution control.

d) Office premises.

Article 39. Decision on Forced Execution by Seizing Assets

1. A decision on forced execution by seizing assets must clearly state the date, month, and year of issuance; the basis for issuing the decision; the name, position (rank), and workplace of the person issuing the decision; the name and place of residence of the organization or individual whose assets are to be seized; the amount of fine; the location of seizure; the signature of the person issuing the decision, and the seal of the issuing authority.

2. The seizure of assets must be notified to the organization or individual whose assets are to be seized, the People's Committee of the commune where that person resides, or the organization with its headquarters located in the area, or the agency where that person works, five days before the forced execution, except in cases where notification would hinder the seizure process.

Article 40. Procedures for Implementing Asset Seizure Measures

1. The seizure of assets must be carried out during daytime hours and within administrative working hours applicable at the location where the assets are being seized.

2. THE PERSON ISSUING THE DECISION ON ENFORCEMENT OR THE PERSON ASSIGNED TO IMPLEMENT THE DECISION ON ENFORCEMENT SHALL OVERSEE THE SEIZURE.

3. WHEN CONDUCTING THE SEIZURE OF PROPERTY, THE INDIVIDUAL TO BE ENFORCED OR AN ADULT MEMBER OF THEIR FAMILY, THE REPRESENTATIVE OF THE ORGANIZATION TO BE ENFORCED, THE LOCAL ADMINISTRATION REPRESENTATIVE, AND THE WITNESSES MUST BE PRESENT.

If an individual subject to enforcement of the forced execution decision or an adult family member intentionally absents themselves, the seizure of assets shall still proceed but must have a representative of local authorities and a witness present.

4. The organization or individual subject to forced execution has the right to request which assets should be seized first; the person assigned to oversee the seizure must accept such requests if they do not affect the enforcement process.

If the organization or individual subject to forced execution does not specifically request which assets should be seized first, then personal assets will be seized first.

5. Only common assets of the individual subject to forced execution with another person shall be seized if the individual subject to forced execution does not have personal assets or their personal assets are insufficient to enforce the decision. In cases of disputed assets, the seizure shall still proceed, and those sharing ownership of the seized asset shall be informed about their right to initiate civil litigation proceedings.

The authority conducting the seizure is responsible for publicly announcing the time and location of the seizure so that co-owners are aware. After three months from the date of seizure, if there is no lawsuit initiated, the seized asset may be auctioned off according to the laws governing asset auctions.

6. Within thirty days from the date of asset seizure, if the individual subject to enforcement of the administrative tax decision fails to pay the outstanding tax, late payment penalties, fines, and late payment penalties for fines, the tax authority has the right to auction off the seized asset to collect the outstanding tax, late payment penalties, fines, and late payment penalties for fines.

Article 41. Record of Asset Seizure

1. The seizure of assets must be recorded in a record. The record must include the time and location of the seizure; the name and position of the person overseeing the seizure; the representative of the organization subject to forced execution, the individual with seized assets, or their lawful representative; the witness; the representative of local authorities (or the agency of the individual subject to forced execution); a description of the name, condition, and characteristics of each seized asset.

2. The person overseeing the seizure; the representative of the organization subject to forced execution, the individual with seized assets, or their lawful representative; the witness; the representative of local authorities (or the agency of the individual subject to forced execution) must sign the record. In cases where someone is absent or refuses to sign the record while present, this fact must be noted in the record along with the reason.

3. The record of asset seizure is made in two copies; one copy is retained by the authority issuing the forced execution decision, and one copy is immediately handed over to the individual subject to seizure or the representative of the organization subject to forced execution after completing the record of asset seizure.

Article 42. Entrusting Seized Assets for Custody

1. THE PERSON OVERSEEING THE SEIZURE SHALL SELECT ONE OF THE FOLLOWING METHODS TO HAND OVER THE PROPERTY SEIZED FOR SAFEKEEPING:

a) Entrust the person subject to compulsory execution, relatives of such person, or the person currently managing or using the asset to keep custody.

b) Entrust one of the co-owners to keep custody if the asset belongs to joint ownership.

c) HAND OVER TO AN ORGANIZATION OR INDIVIDUAL WITH THE CAPACITY TO KEEP THE PROPERTY.

2. For assets such as gold, silver, precious metals, precious stones, foreign currencies, temporarily entrust them to the State Treasury for management; for assets like industrial explosives, support tools, items of historical, cultural value, national treasures, antiques, rare forest products, temporarily entrust them to specialized state management agencies for management.

3. When entrusting seized assets for custody, the person in charge of executing the seizure must prepare a record detailing: Date, month, year of handing over custody; name and title of the person in charge of executing the compulsory decision, representative of the organization or individual subject to compulsory execution, person entrusted with custody, witness; quantity and condition (quality) of the asset; rights and obligations of the person entrusted with custody.

The person in charge of executing the seizure, the representative of the organization or individual subject to compulsory execution, the witness, and the person entrusted with custody must sign on the record. In case someone is absent or refuses to sign the record, this fact must be noted in the record along with the reason.

The record is given to each of the person entrusted with custody, the representative of the organization or individual subject to compulsory execution, the witness, and the person in charge of executing the seizure to keep.

4. The person entrusted with custody of the asset shall be reimbursed for actual and reasonable expenses incurred in keeping the asset safe, except for those specified in Point a Clause 1 of this Article.

5. If the person entrusted with custody causes damage, theft, loss, or destruction of the asset, they shall bear responsibility for compensation and may be subject to administrative penalties according to this Decree or criminal liability according to criminal law, depending on the nature and severity of the violation.

Article 43. Valuation of Seized Assets

1. The valuation of seized assets shall be conducted at the premises of the organization or residence of the individual subject to seizure or at the location where the seized asset is stored (except in cases where a Valuation Board needs to be established).

2. The seized asset shall be valued based on the agreement between the person in charge of executing the compulsory decision and the representative of the organization or individual subject to compulsory execution, and the co-owner in the case of joint property seizure. The time limit for reaching an agreement on the price is not more than five working days from the date of seizure.

For seized assets valued under VND 1,000,000 or those that deteriorate quickly, if the parties cannot agree on the price, the authority issuing the compulsory decision shall be responsible for valuing the asset.

3. In cases where the seized asset is valued at VND 1,000,000 or more and is difficult to value, or the parties cannot reach an agreement on the price, within fifteen days from the date of seizure, the person issuing the compulsory decision shall request the competent authority to establish a Valuation Board, with the person issuing the compulsory decision serving as Chairperson, representatives from financial authorities and related specialized agencies as members.

Within seven working days from the date of establishment, the Valuation Board must conduct the valuation. Representatives of organizations or individuals whose assets have been seized may provide opinions on the valuation, but the final determination of the price rests with the Valuation Board.

The valuation of property is based on the market price at the time of valuation. For property managed uniformly by the state, the valuation is based on the price set by the state.

The valuation of the asset must be recorded in a record, which includes the time and place of the valuation, the names of the participants in the valuation, the name and value of the asset, and the signatures of the participants in the valuation and the owner of the asset.

Article 44. Competence to establish the Asset Valuation Council

1. The Chairman of the People's Committee at the district level decides on the establishment of the Asset Valuation Council for cases where administrative enforcement actions fall within the jurisdiction of state management agencies at the district and commune levels.

2. The Chairman of the People's Committee at the provincial level decides on the establishment of the Asset Valuation Council for cases where administrative enforcement actions fall within the jurisdiction of state management agencies at the provincial level.

3. The establishment of the Asset Valuation Council in central agencies shall be decided by the Minister in charge of the ministry concerned, after reaching consensus with the Minister of Finance and relevant ministries and sectors.

Article 45. Tasks of the Asset Valuation Council

1. Study and propose the organization and content of the Valuation Board meeting.

2. Prepare necessary documents for the valuation.

3. Conduct the valuation of property.

4. Draft the valuation record.

Article 46. Transfer of Seized Assets for Auction

1. For assets that have been seized for auction, based on the asset value determined according to Article 43 of this Decree, within thirty days from the date of the seizure decision, the person in charge of enforcement shall enter into an auction contract with professional auction organizations (auction service centers; asset auction enterprises) to organize the auction of the assets in accordance with the regulations.

2. The transfer of seized assets to the agency responsible for auction must be recorded in a protocol. In the protocol, it must clearly state: Date, month, year of transfer; the transferor, transferee; signatures of the transferor and transferee; quantity and condition of the assets. The file for transferring seized assets to the agency responsible for auction includes: Enforcement seizure decision; related documents concerning ownership rights and lawful usage rights (if any); asset valuation document and the protocol of asset transfer.

3. In cases where the seized assets are bulky goods or in large quantities and the Provincial Auction Service Center or the financial agency at the district level does not have storage facilities, after completing the transfer procedures, a contract for asset storage may be signed with the current holder of the assets. The costs for implementing the storage contract shall be paid from the proceeds of the asset auction after the auction.

4. When the seized assets have been transferred to the agency responsible for auction, the auction procedures for such assets shall be carried out in accordance with the current laws on asset auctions.

5. For jointly owned assets, when auctioned, preference shall be given to selling them first to co-owners.

6. If the proceeds from the auction of the assets exceed the amount recorded in the administrative penalty decision and the costs of enforcement, within ten days from the date of the auction, the agency enforcing the asset seizure shall process the return of the excess amount to the organization or individual subject to enforcement.

Article 47. Transfer of Ownership Rights of Assets

1. The buyer of the seized asset recognized and protected by law shall enjoy ownership rights over the asset.

2. The competent state authority shall be responsible for processing the transfer of ownership rights to the buyer in accordance with the law.

3. The file for transferring ownership rights includes:

a) A copy of the administrative enforcement decision seizing assets for auction.

b) Protocol of asset auction.

c) Other relevant documents concerning the asset (if any).

Chapter 6
ENFORCEMENT BY MEANS OF WITHHOLDING MONEY AND ASSETS HELD BY THIRD PARTIES

Article 48. Scope of Application of the Withholding Money and Assets Held by Third Parties Enforcement Measure

The measure of withholding money and assets of the enforcement target held by other organizations or individuals (hereinafter referred to as third parties) shall be applied when the following conditions are met:

1. The tax authority cannot apply the enforcement measures prescribed in Clauses 1, 2, 3, and 4 of Article 19 of this Decree, or has already applied these measures but still has not collected the full amount of overdue taxes, late payment penalties, fines, or late payment penalties as stipulated in Clause 7 of Article 19 of this Decree.

2. The tax authority has grounds to determine that the third party holds a debt or retains money and assets of the enforcement target.

Article 49. Principles for Collecting Money and Assets from Third Parties Holding Assets of the Forced Execution Object

1. A third party that has a due debt to pay to the forced execution object or holds money, assets, or goods of the forced execution object.

2. In cases where the money or assets of the forced execution object held by the third party are the subject of secured transactions or fall under bankruptcy proceedings, the collection of money and assets from the third party shall be carried out in accordance with the laws on bankruptcy and secured transactions.

3. The amount of money that the third party pays into the state budget instead of the forced execution object is determined as the amount already paid to the forced execution object.

Based on the receipt documents for money and assets from the third party, the competent authority implementing the forced execution shall notify the forced execution object and relevant agencies.

Article 50. Procedures and Formalities for Implementing Measures to Compel Collection of Money and Assets of the Forced Execution Object Held by a Third Party

1. The tax authority shall issue a written request to the third party holding money or assets of the forced execution object to provide information about the money, assets being held or debts owed to the forced execution object. If the third party holding money or assets of the forced execution object cannot comply, they must submit a written explanation to the tax authority within five working days from the date of receiving the tax authority's request.

2. Based on the information provided by the third party holding money or assets of the forced execution object, the tax authority shall issue a decision to compel the collection of money or assets of the forced execution object held by the third party or the debts owed to the forced execution object.

The decision to enforce administrative tax decisions must be immediately sent to the forced execution object and the third party holding money or assets of the forced execution object. Simultaneously, the tax authority sends a document requesting the third party to implement the enforcement decision, along with the enforcement decision. The third party is responsible for paying the overdue taxes, late payment penalties, fines, and late payment penalties on behalf of the forced execution object or transferring the assets of the forced execution object to the tax authority for asset seizure. Asset seizure shall be carried out in accordance with the provisions of Section 5 of this Chapter.

The tax authority is responsible for enforcing the enforcement decision in accordance with Article 24 of this Decree.

Article 51. Responsibilities of Third Parties Owning Debts or Holding Money and Assets of the Forced Execution Object

1. Provide the tax authority with information about the debt or money and assets being held of the forced execution object, specifying the amount of money, payment deadlines, type of assets, quantity of assets, and condition of the assets.

2. Upon receiving a written request from the tax authority, do not transfer money or assets to the forced execution object until the money is paid into the state budget or the assets are transferred to the tax authority for auction procedures.

3. If unable to comply with the tax authority's request, a written explanation must be submitted to the tax authority within five working days from the date of receiving the tax authority's request.

4. Organizations or individuals holding debts or holding money and assets of the forced execution object who fail to pay the compelled tax amount on behalf of the forced execution object within fifteen days from the date of receiving the tax authority's request shall have compulsory measures applied in accordance with Clause 1 of Article 93 of the Tax Administration Law.

Section 7
FORCED EXECUTION BY MEANS OF WITHDRAWING BUSINESS REGISTRATION CERTIFICATES, ENTERPRISE REGISTRATION CERTIFICATES, OR BUSINESS LICENSES AND PRACTICE LICENSES

Article 52. Subjects of Compulsory Enforcement by Means of Revoking Business Registration Certificates, Enterprise Registration Certificates, or Licenses for Establishment and Operation

1. The compulsory enforcement measures provided for in this Section shall be implemented when the tax authority has applied the compulsory enforcement measures stipulated in Clauses 1, 2, 3, 4, and 5 of Article 19 of the Decree but still has not collected the full amount of outstanding taxes, late payment surcharges on taxes, fines, late payment surcharges on fines, or in cases prescribed in Clause 7 of Article 19 of this Decree.

2. When implementing the compulsory enforcement measures provided for in this Section, the competent state management agency must publicly announce such measures through mass media.

Article 53. Procedures and Formalities for Compulsory Enforcement by Means of Revoking Business Registration Certificates, Enterprise Registration Certificates, or Licenses for Establishment and Operation

When applying the compulsory enforcement measure to revoke business registration certificates, enterprise registration certificates, licenses for establishment and operation, or licenses for professional practice against taxpayers, the tax authority must send a written request to the competent state management agency issuing business registration certificates, enterprise registration certificates, licenses for establishment and operation, or licenses for professional practice to revoke such certificates or licenses within three (3) days from the date of identifying the subject as being within the scope of application of the compulsory enforcement measure.

Within ten (10) days from the date of receipt of the notification from the tax authority, the competent state management agency issuing business registration certificates, enterprise registration certificates, licenses for establishment and operation, or licenses for professional practice must issue a decision to revoke business registration certificates, enterprise registration certificates, or licenses for establishment and operation, licenses for professional practice, or notify the tax authority about the non-revocation.

Chapter III
IMPLEMENTING PROVISIONS

Article 54. Effective Date

1. This Decree takes effect from December 15, 2013.

2. Repeal Decrees No. 98/2007/NĐ-CP dated June 7, 2007, and No. 13/2009/NĐ-CP dated February 13, 2009, of the Government concerning the handling of violations of tax laws and the enforcement of administrative decisions on tax matters.

3. Apply provisions on penalties, suspension, exemption, reduction of fines, and other provisions on administrative penalties for tax violations that are advantageous for cases of administrative violations of tax laws occurring before the effective date of this Decree but discovered or under consideration and resolution thereafter.

For administrative penalty decisions on tax violations that have been issued or fully enforced before the effective date of this Decree, if individuals or organizations subject to penalties still file complaints, they shall be resolved according to the law at the time the violation occurred.

Article 55. Guidance and Organization of Implementation

The Ministry of Finance shall guide and organize the implementation of this Decree and coordinate with state agencies, political organizations, socio-political organizations, social organizations, and occupational associations to promote propaganda, education, and mobilize the people to implement and supervise the implementation of this Decree.

Article 56. Responsibility for Enforcement

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related organizations and individuals are responsible for enforcing this Decree./.