Circular No. 157/2007/TT-BTC guiding the mechanism for enforcing administrative tax decisions

CIRCULAR

Guidelines on enforcement of administrative tax decisions

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

Based on current laws and ordinances on taxes;

Based on the Administrative Violation Handling Ordinance 2002; Decree No. 37/2005/NĐ-CP dated March 17, 2005 of the Government stipulating procedures for applying coercive measures to enforce administrative violation penalty decisions;

Based on Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating handling of violations of tax laws and enforcement of administrative tax decisions;

Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines on enforcement of administrative tax decisions as follows:

A. GENERAL PROVISIONS

I. SCOPE AND APPLICABLE PARTIES

1. Scope: This Circular guides the implementation of principles, procedures, and processes for enforcing coercive measures and enforcement authority of administrative tax decisions as prescribed in the Tax Administration Law, Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating handling of violations of tax laws and enforcement of administrative tax decisions (referred to as Decree No. 98/2007/NĐ-CP), and current regulations on handling administrative violations.

2. Applicable parties: include taxpayers, tax authorities, state agencies, organizations, and individuals related to the enforcement of administrative tax decisions as stipulated in Clause 2, Article 31 of Decree No. 98/2007/NĐ-CP.

II. CASES OF ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS

1. Cases of enforcement of administrative tax decisions are implemented according to the provisions of Article 32 of Decree No. 98/2007/NĐ-CP.

2. Taxpayers who have exceeded the voluntary compliance period, the extended compliance period for administrative tax decisions, and have not complied with the administrative tax decision, failed to rectify the consequences, pay taxes and fines into the State Budget, or engaged in asset dispersal or absconding shall be subject to enforcement under the following circumstances:

a) Owed taxes and fines for tax law violations that have exceeded ninety (90) days from the due date for payment as prescribed.

b) Owed taxes and fines for tax law violations that have exceeded the extended payment deadline into the State Budget as prescribed.

c) Owed taxes and fines for tax law violations that involve asset dispersal or absconding.

The voluntary compliance period for administrative tax decisions referred to herein includes the tax extension period prescribed in Article 24 of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing implementation of certain Articles of the Tax Administration Law and the extended compliance period for administrative tax penalty decisions prescribed in Article 26 of Decree No. 98/2007/NĐ-CP.

III. PRINCIPLES FOR APPLYING COERCIVE MEASURES TO ENFORCE ADMINISTRATIVE TAX DECISIONS

1. Coercive measures to enforce administrative tax decisions prescribed in Article 33 of Decree No. 98/2007/NĐ-CP may only be applied when the administrative tax decisions have exceeded the compliance period or the extended compliance period as prescribed in the Tax Administration Law and guiding legal documents.

2. If the authority issuing the enforcement decision is collecting information to issue the enforcement decision or during the organization of enforcement, and the party subject to enforcement voluntarily rectifies the consequences and pays all taxes and fines into the State Budget, the enforcement procedures will be terminated.

3. Application of coercive measures to enforce administrative tax decisions shall follow the order prescribed in Clause 1, Article 93 of the Tax Administration Law. Subsequent coercive measures shall be applied if previous measures cannot be applied or have been applied but have not collected sufficient taxes and fines as stipulated in the administrative tax decision.

4. Enforcement of administrative tax decisions shall not be organized in the following cases: statutory holidays and outside regular working hours (except in cases where it is necessary to prevent the party subject to enforcement from dispersing assets, destroying property, or evading enforcement); enforcement through seizure and auction of assets shall not be organized within fifteen (15) days before and after Tet; traditional holidays as prescribed by law during which the party subject to enforcement is entitled to enjoy; days of family events such as weddings or funerals of the party subject to enforcement.

5. When deducting money and seizing assets of the party subject to enforcement of administrative tax decisions, deductions and seizures must comply strictly with the provisions of the law.

6. Issuance of enforcement decisions and organization of enforcement of administrative tax decisions made by subordinate levels shall be carried out in accordance with Article 36 of Decree No. 98/2007/NĐ-CP.

7. Calculation of time limits for implementing enforcement procedures of administrative tax decisions

7.1. In cases where the time limit is calculated in "days," it is counted continuously according to the Gregorian calendar, including holidays.

7.2. In cases where the time limit is calculated in "working days," it is counted according to the working days of administrative state agencies as prescribed by law: these are Gregorian calendar days excluding Saturdays, Sundays, public holidays, and Tet (collectively referred to as holidays).

7.3. In cases where the time limit starts from a specific day, the first day of the time limit is the day following the specific day.

7.4. In cases where the last day of the time limit for enforcement procedures coincides with a holiday as prescribed by law, the last day of the time limit is the day following the holiday.

IV. AUTHORITY TO ISSUE ENFORCEMENT DECISIONS ON ADMINISTRATIVE TAX DECISIONS

1. Authority to issue enforcement decisions on administrative tax decisions at various levels of tax authorities is implemented as follows:

1.1. For the compulsory measures prescribed in Clauses 1, 2, 3, 4, 5, and Clause 6, Article 33 of Decree 98/2007/NĐ-CP:

a) The Director of the General Department of Taxation, the Director of Provincial Tax Departments under the central government have the authority to issue decisions on compulsory enforcement of administrative tax decisions made by themselves or by subordinate agencies.

b) The Director of Tax Revenue Branches has the authority to issue decisions on compulsory enforcement of administrative tax decisions made by themselves.

1.2. For the compulsory measures prescribed in Clause 7, Article 33, Decree 98/2007/NĐ-CP: The heads of tax authorities at all levels, upon considering it necessary to apply the compulsory measure of revoking business registration certificates, establishment permits, and practice licenses of taxpayers as stipulated in Clause 1, Article 102 of the Law on Tax Administration, must prepare relevant files and notify and transfer them to the competent authority for revoking business registration certificates, establishment permits, and practice licenses according to the provisions of the law.

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

V. SOURCES OF FUNDS TO BE WITHHELD AND ASSETS TO BE SEIZED AGAINST ORGANIZATIONS SUBJECTED TO COMPULSORY ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS

Sources of funds to be withheld and assets to be seized against organizations subjected to compulsory enforcement of administrative tax decisions shall be carried out in accordance with the provisions of the law on handling administrative violations and other related laws.

VI. PROCEDURES FOR HANDING OVER AND RECEIVING DECISIONS ON COMPULSORY ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS

1. The person authorized to issue decisions on compulsory enforcement and tax officials responsible for enforcing such decisions must hand over the decision on compulsory enforcement directly to the subject of compulsory enforcement five (05) working days before implementing the compulsory enforcement and must obtain a signature confirmation from the subject of compulsory enforcement or a substitute receiver. In cases where direct delivery of the decision on compulsory enforcement to the subject of compulsory enforcement is difficult, the decision on compulsory enforcement shall be delivered to the subject of compulsory enforcement through registered mail via postal service.

a) In cases where the subject of compulsory enforcement is absent, the decision on compulsory enforcement shall be handed over to the head of the agency where the person works or a close relative living in the same household who is fully capable of civil acts to receive on behalf. The substitute receiver must commit to promptly and timely deliver the decision on compulsory enforcement directly to the subject of compulsory enforcement of administrative tax decisions. The handing over and receiving of decisions on compulsory enforcement of administrative tax decisions must be confirmed by signatures. The time point at which the subject of compulsory enforcement receives the decision on compulsory enforcement is the time point when the substitute receiver commits to delivering it to the subject of compulsory enforcement.

b) In cases where, due to objective reasons, the person who has committed to receiving the decision on compulsory enforcement on behalf cannot deliver the decision on compulsory enforcement to the subject of compulsory enforcement, they must report this to the agency organizing the compulsory enforcement within five (05) days from the date of signing to receive on behalf. In cases where the subject of compulsory enforcement does not sign to receive the decision on compulsory enforcement of administrative tax decisions, the agency organizing the enforcement of the decision on compulsory enforcement shall send a notification of the decision on compulsory enforcement to the People's Committee of the commune, ward, town where the subject of compulsory enforcement has its main office or resides to inform the subject of compulsory enforcement.

2. The decision on compulsory enforcement of administrative tax decisions must be sent to the higher-level tax authority directly managing it. In cases where compulsory enforcement is carried out by means of asset seizure, it must notify the People's Committee of the commune, ward, town where the subject has its main office or resides or the agency where the subject of compulsory enforcement works within five (05) working days before implementing the compulsory enforcement to coordinate in implementation.

3. In cases where there is evidence that the subject of compulsory enforcement of administrative tax decisions has signs of disposing of money in bank accounts or assets, the person authorized to issue the decision on compulsory enforcement must immediately implement the decision on compulsory enforcement without having to go through the procedures for handing over and receiving the tax compulsory enforcement decision as guided in this Section.

Evidence to determine that the subject of compulsory enforcement has signs of disposing of assets includes: carrying out procedures for transferring, giving, selling valuable assets, and abnormally disposing of account balances unrelated to normal transactions.

VII. RESPONSIBILITY FOR IMPLEMENTING DECISIONS ON COMPULSORY ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS

1. The person issuing the decision on compulsory enforcement of administrative tax decisions is responsible for organizing the implementation of such decisions. The agency organizing the compulsory enforcement is responsible for coordinating with relevant agencies to ensure safety and order during the process of organizing compulsory enforcement.

2. The Chairman of the People's Committee of the commune, ward, town where the subject of compulsory enforcement is located, is responsible for directing relevant agencies under their jurisdiction to coordinate in implementing the compulsory enforcement of administrative tax decisions when requested by the person issuing the decision on compulsory enforcement or the agency organizing the implementation of the decision on compulsory enforcement.

3. To ensure order, safety, and support during the compulsory enforcement of administrative tax decisions, the person issuing the decision on compulsory enforcement or the agency primarily organizing the compulsory enforcement must send a written request to the public security agency of the district or county where the subject of compulsory enforcement resides or has assets to be seized five (05) working days before implementing the compulsory enforcement. Upon receipt of the request, the public security agency is responsible for coordinating with the primary compulsory enforcement agency to arrange sufficient forces to ensure order and safety during the process of organizing the implementation of the decision on compulsory enforcement.

4. Individuals and organizations related to the subject of compulsory enforcement are responsible for cooperating in the implementation of the decision on compulsory enforcement when requested by the person issuing the decision on compulsory enforcement or the agency primarily organizing the implementation of the decision on compulsory enforcement.

VIII. TIME LIMIT FOR IMPLEMENTING DECISIONS ON COMPULSORY ENFORCEMENT

1. The decision on compulsory enforcement of administrative tax decisions shall be effective for a period of one year from the date of issuance of the decision. However, the decision on compulsory enforcement of administrative tax decisions by means of deducting money from the account of the person subject to enforcement shall be effective for a period of thirty days from the date of issuance of the decision.

2. In cases where individuals or organizations subject to enforcement measures intentionally evade or delay, the time limit for enforcement shall be recalculated from the date when such evasion or delay ceases.

3. The decision on compulsory enforcement of administrative tax decisions shall cease to be effective from the date when the person subject to enforcement fully complies with the administrative decision; or when the tax and fines owed by the person subject to enforcement have been fully paid into the State budget or the temporary holding account of the tax authority opened at the State Treasury.

B. COMPULSORY ENFORCEMENT MEASURES AND PROCEDURES FOR THE ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS

I. ENFORCEMENT BY MEANS OF DEDUCTING MONEY FROM ACCOUNTS

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

The measure of deducting money from accounts shall be applied to taxpayers and other organizations or individuals holding funds of the person subject to enforcement who fail to voluntarily comply with the payment of taxes and fines according to the administrative tax decision, and who have deposits at the State Treasury, commercial banks, and other financial institutions.

2. Verification of information about the account of the person subject to enforcement

2.1. The authorized person issuing the decision on compulsory enforcement of administrative tax decisions has the right to collect and verify information about the account of the person subject to enforcement, and request the State Treasury, commercial banks, and other financial institutions to provide information about the account, including: account number, current balance, and related information. The authorized person issuing the decision on compulsory enforcement shall be responsible for keeping confidential the information about the account of the person subject to enforcement provided by the State Treasury, commercial banks, and other financial institutions.

2.2. The person subject to enforcement of the administrative tax decision shall have the obligation to provide the authorized person issuing the decision on compulsory enforcement with the location of the account opening, account number, and account code upon request.

2.3. The State Treasury, commercial banks, and other financial institutions where the person subject to enforcement has an account shall be responsible for providing information to the authorized person issuing the decision on compulsory enforcement of administrative tax decisions regarding the account number, transaction details, and balance of the account of the person subject to enforcement upon request.

3. Decision on compulsory deduction from accounts

3.1. The decision on compulsory deduction from accounts must clearly state the following contents: date of issuance of the decision; basis for issuance of the decision; name, position, and workplace of the decision issuer; amount to be deducted from the account of the person subject to enforcement to pay off tax arrears, fines, and enforcement costs (if any); reasons for compulsory deduction from the account; name, taxpayer identification number, and account number of the person subject to compulsory deduction from the account; name, address, and account number of the State Treasury, commercial bank, or other financial institution where the person subject to enforcement has an account; name, address, and account number of the State budget collection account or the temporary holding account of the tax authority opened at the State Treasury; method of transferring funds to the State budget collection account or the temporary holding account of the tax authority opened at the State Treasury; deadline for enforcement, and signature of the authorized person issuing the decision on compulsory enforcement, and seal of the decision issuing authority.

3.2. In cases where the person subject to enforcement of the administrative tax decision has multiple deposit accounts at different State Treasuries, commercial banks, or other financial institutions, the authorized person issuing the decision on compulsory enforcement shall base the decision on the account balances to issue a decision on compulsory deduction from one or more accounts to ensure full collection of taxes and fines.

3.3. The decision on compulsory enforcement of administrative tax decisions by means of deducting money from accounts shall be sent to the person subject to enforcement, the State Treasury, commercial banks, and other financial institutions where the person subject to enforcement has a deposit account, and the higher-level tax authority directly managing them.

4. Responsibilities of the State Treasury, commercial banks, and other financial institutions where the person subject to enforcement has an account

4.1. Provide necessary information in writing about the account number and deposit balance of the person subject to enforcement within three (03) days from the date of receipt of the request from the head of the tax authority.

4.2. Upon receipt of the decision on compulsory deduction from the account of the person subject to enforcement issued by the authorized person, the State Treasury, commercial banks, and other financial institutions shall immediately freeze the account of the person subject to enforcement; process the transfer of the amount of the person subject to enforcement into the State budget collection account or the temporary holding account of the tax authority opened at the State Treasury within five (05) days from the date of receipt of the decision on compulsory enforcement of the administrative tax decision; notify the decision issuing authority and the person subject to enforcement.

In cases where the person subject to enforcement has already fully paid the tax and fines through other means, the tax authority must inform the State Treasury, commercial banks, and other financial institutions where the person subject to enforcement has an account to stop the freezing of the account and the compulsory deduction from the account.

4.3. Notify in writing the decision issuing authority on compulsory enforcement of administrative tax decisions if, more than thirty (30) days from the date of receipt of the decision on compulsory enforcement, there is no money left in the account of the person subject to enforcement to be deducted and transferred to the State budget collection account or the temporary holding account of the tax authority opened at the State Treasury.

4.4. Shall be subject to administrative penalties for tax violations as stipulated in point b, Clause 1, Article 16 of Decree No. 198/2007/NĐ-CP in cases where the account of individuals or organizations subject to compulsory enforcement still has a balance, but the State Treasury, commercial banks, or other credit institutions fail to transfer funds into the state budget account or the temporary holding account of the tax authority at the State Treasury.

II. ENFORCEMENT BY MEANS OF DEDUCTING A PORTION OF WAGES OR INCOME

1. Applicability

Deducting a portion of wages or income from taxpayers who are individuals still owing taxes and fines and who have not voluntarily complied with administrative tax decisions subject to compulsory enforcement under Article 45 of Decree No. 98/2007/NĐ-CP, in cases where there is no deposit at the State Treasury, commercial banks, or other credit institutions, or where there is an account but it lacks sufficient balance to cover the owed taxes and fines.

2. Verification of wage and income information

The authority issuing the decision on compulsory enforcement of administrative tax decisions shall be responsible for organizing the verification of wages and income of individuals subject to compulsory enforcement of administrative tax decisions; entities or individuals paying wages or income to such individuals.

The individual subject to enforcement, entities or individuals managing wages or income, and related entities or individuals must provide information about income to the head of the tax authority within three (03) working days from the date of receipt of the request and bear legal responsibility for the provided information.

3. Decision on compulsory deduction of a portion of wages or income from individuals

3.1. The decision on compulsory deduction of a portion of wages or income must clearly state the date of issuance of the decision; basis for issuance; name, position, place of work of the issuer; name and address of the individual subject to deduction; name and address of the entity or individual managing the wages or income of the individual subject to enforcement; amount deducted (based on the amount recorded in the administrative tax decision and enforcement costs up to five (05) days before enforcement), reason for deduction; name, address, bank account number of the state budget or the tax authority's temporary holding account opened at the State Treasury, method of transferring the deducted amount; time of execution and signature of the issuer, seal of the issuing authority.

3.2. The decision on compulsory enforcement shall be sent to the individual subject to enforcement, the entity directly managing the wages or income of the individual subject to enforcement, and relevant authorities within five (05) working days.

4. Rate of deduction of a portion of wages or income

4.1. The total amount of wages and income serving as the basis for deduction includes all wages, salary-like payments, bonuses, and other lawful income generated in the month.

4.2. The rate of deduction of wages and salary-like payments for individuals shall not be less than ten percent (10%) and not more than thirty percent (30%) of the total monthly wages, bonuses, and allowances; for other types of income, the rate of deduction shall be based on actual income, but shall not exceed fifty percent (50%) of the total income.

Responsibilities of entities, organizations, and employers managing wages or income of individuals subject to enforcement

5.1. Entities, organizations, or individuals managing the wages or income of individuals subject to enforcement of administrative tax decisions shall be responsible for deducting a portion of the wages or income of the individual subject to enforcement and transferring the deducted amount into the state budget account or the tax authority's temporary holding account at the State Treasury according to the content of the decision on compulsory enforcement of administrative tax decisions, starting from the nearest payment period until the full amount of taxes and fines is deducted, while informing the issuer of the decision on enforcement and the individual subject to enforcement.

5.2. In cases where the full amount of taxes and fines has not been deducted according to the enforcement decision and the employment contract of the individual subject to enforcement has terminated, the employer must inform the issuer of the enforcement decision within five (05) working days from the date of termination of the employment contract.

5.3. Entities, organizations, or individuals managing the wages or income of individuals subject to enforcement of administrative tax decisions who intentionally fail to deduct wages or income according to the enforcement decision shall be subject to administrative penalties for tax violations as stipulated in Article 17 of Decree No. 98/2007/NĐ-CP regarding the handling of tax law violations by related organizations and individuals.

III. ENFORCEMENT BY MEANS OF SEIZURE AND PUBLIC AUCTION OF ASSETS

1. Scope of application: The measure of seizure and public auction of assets shall be applied to individuals or organizations subject to enforcement of administrative tax decisions as stipulated in Article 49 of Decree No. 98/2007/NĐ-CP, in cases where the measures of transferring funds from accounts or deducting a portion of wages and income cannot be applied, or have been applied but the full amount of taxes and fines has not been collected.

1.1. Individuals or organizations without accounts or with accounts at the State Treasury, commercial banks, or other credit institutions but lacking sufficient funds in their accounts to implement the decision on compulsory enforcement of administrative tax decisions.

1.2. Individuals subject to enforcement of administrative tax decisions without a stable entity or organization managing their wages or income to apply the measure of deducting a portion of wages or income.

1.3. The compulsory enforcement measure of attaching assets shall not be applied against individuals who are undergoing medical treatment during the period specified (confirmed by a health organization at the district level that has been established and operates legally in accordance with the law).

2. The following assets shall not be attached:

2.1. For individuals subject to compulsory enforcement of administrative tax decisions:

a) The sole residence of the individual subject to enforcement and their family. In cases where the individual subject to enforcement has multiple residences, it must be verified clearly that the attachment of the property is sufficient to cover the tax debt, fines, and enforcement costs.

b) Medicines necessary for disease prevention and treatment, foodstuffs serving essential needs for the individual subject to enforcement of administrative tax decisions and their family;

c) Common tools of labor necessary for the primary or sole means of livelihood of the individual subject to enforcement and their family.

Tools of labor with value such as motorcycles, cars, boats, ships, tractors, rice threshers, and other valuable tools of the individual subject to enforcement will still be attached and auctioned to enforce the decision and set aside a portion of the proceeds so that the individual subject to enforcement can replace them with less valuable tools of labor;

d) Clothing and common household items necessary for the individual subject to enforcement of administrative tax decisions and their family at the minimum level in each locality, such as pots, pans, plates, beds, cabinets, tables and chairs, and other common items of small value. Household items or personal effects such as televisions, refrigerators, air conditioners, washing machines, computers, jewelry made of gold, silver, and precious stones (except wedding rings) will still be attached to ensure the enforcement of the administrative tax decision;

e) Religious items, relics, medals, awards.

2.2. For entities subject to compulsory enforcement of administrative tax decisions that are production, business, or service organizations:

a) Medicines, equipment, devices, and assets belonging to healthcare facilities, except those used for business purposes; foodstuffs, utensils, and assets serving midday meals for workers;

b) Kindergartens, schools, and equipment, devices, and items belonging to these institutions, if they are not business assets of the enterprise;

c) Equipment, devices, and tools ensuring workplace safety; fire prevention and environmental pollution control;

d) Important infrastructure serving public interests, security, and national defense;

e) Raw materials, finished products, semi-finished products that are hazardous chemicals or assets not permitted for circulation;

g) Raw materials and semi-finished products currently in a closed production line.

2.3. For state agencies and organizations operating with funds from the State Budget that are subject to compulsory enforcement, assets directly provided by the State Budget shall not be attached but the organization shall be required to submit a request to the competent authority for financial support to implement the enforcement decision.

If the organization has income from other lawful activities, assets derived from such income shall be attached to implement the enforcement decision, except for the following assets and goods:

a) Medicines, equipment, devices, and assets belonging to healthcare facilities, except when they are circulating for business purposes; foodstuffs, utensils, and assets serving midday meals for officials and staff;

b) Kindergartens, schools, and equipment, devices, and items belonging to these institutions, if they are not circulating business assets of the agency or organization;

c) Equipment, devices, and tools ensuring workplace safety; fire prevention and environmental pollution control;

d) Office premises.

3. Verification of information on the assets of the entity subject to enforcement

3.1. The person authorized to issue the decision on compulsory enforcement and asset attachment, sale by auction shall be responsible for verifying the conditions for enforcement of the entity subject to enforcement. Local authorities, asset ownership registration agencies, secured transaction registration agencies, and related organizations and individuals must provide necessary information according to the law to assist the enforcement agency in verifying the conditions for enforcement of the decision.

The person authorized to issue the enforcement decision must verify the amount of money that can be collected through direct examination of assets, inspection of capital management records, and through other agencies such as capital management agencies, business registration agencies, asset registration agencies, commercial banks, credit organizations, and other related individuals and organizations to verify the asset conditions of these agencies and organizations.

3.2. The verification process must be recorded in a protocol specifying the responsibility of the information provider. In cases where an officer from the enforcement decision implementation organization assists the decision issuer in verifying the enforcement conditions, the decision issuer must review and take responsibility for the verification results.

The verification must reflect the status of the assets and the economic conditions of the entity subject to enforcement, confirmed by the People's Committee and relevant organizations and individuals. Verification of assets that require registration and transfer of ownership or use rights must be based on purchase contracts, conversion contracts, transfer contracts, or gift certificates, and ownership and use right certificates; through the owner, local authorities, functional agencies, or witnesses such as confirmation by the seller, local authorities, or functional agencies regarding the sale. Information verified for assets requiring registration and transfer of ownership or use rights may be widely announced so that interested parties can be informed and protect their interests.

For property that has been legally pledged or mortgaged and does not fall within the scope of assets subject to seizure as provided for in Section III, Part B of this Circular, the authority implementing the seizure must notify the pledgee or mortgagee of the obligations of the object of compulsory enforcement and request them to notify the authority implementing the seizure to seize the property when the pledgor or mortgagor fulfills their obligations under the pledge or mortgage contract.

4. Decision on Compulsory Enforcement by Seizing Property, Auctioning Seized Property

The decision on compulsory enforcement by seizing property, auctioning seized property must clearly state the date of issuance of the decision; the basis for the decision; the name, position (rank), unit of the person issuing the decision; the name, place of residence, headquarters of the individual or organization whose property is to be seized; the amount of tax and fine that the object of seizure must pay into the State budget account or the temporary holding account of the tax authority opened at the National Treasury; the location of the seizure; the signature of the person issuing the decision, the seal of the authority issuing the seizure decision.

The decision on compulsory enforcement by seizing property must be sent to the individual or organization whose property is to be seized, the People's Committee of the commune (ward) where the person resides or the organization with its headquarters located in the area or the agency where the person works five (05) working days before the enforcement of the seizure, except in cases where the authority issuing the decision determines that sending the decision in advance will hinder the implementation of the seizure.

5. Procedure for Implementing the Seizure Measure

5.1. The seizure of property must be carried out during the day and within administrative working hours applicable in the locality where the seizure takes place, except in cases where the object of enforcement is found to have acts of disposing of, destroying property or evading the execution of the enforcement decision, in which case the authority issuing the enforcement decision may immediately organize the seizure of property to prevent such acts of the object of enforcement.

5.2. The person issuing the enforcement decision or the person assigned to implement the enforcement decision shall take the lead in carrying out the seizure.

5.3. Before issuing the decision to seize property, the person issuing the enforcement decision requests the authority registering ownership and use of property to provide information on the ownership and use of property of the object of enforcement; requests the authority registering secured transactions to provide information on whether the property intended for seizure is being used to secure the performance of the obligations of the object of enforcement towards the creditor or whether the property managed and used by the object of enforcement is financial lease property. Within five (05) working days, the above authorities must respond in writing to the person issuing the enforcement decision regarding these requests. In cases where it is determined that the proceeds from the enforcement activity are insufficient to cover the enforcement costs, they must report to the higher-level tax authority to temporarily suspend the issuance of the enforcement decision (except in cases where fees for enforcing the decision are exempted or reduced as stipulated in Clause 4.1, Section VI, Part B of this Circular).

5.4. When conducting the seizure of property, the individual subject to enforcement or an adult family member, the legal representative of the organization whose property is to be seized, representatives of local authorities, and witnesses must be present.

If the individual subject to enforcement or an adult family member intentionally absents themselves, the seizure of property still proceeds but must include representatives of local authorities and witnesses.

When conducting the seizure, sealing of property and preparation of the sealing record according to the model issued together with this Circular must be carried out.

5.5. The individual or organization subject to enforcement has the right to propose which property should be seized first; the person in charge of the seizure must accept if it is deemed that the proposal does not affect the implementation of the enforcement decision.

If the enforcement subject does not specifically request which assets should be seized first, personal property will be seized first.

5.6. In cases where the property to be seized is a dwelling or items that are locked or packed, the organization implementing the enforcement decision requires the object of enforcement, the person using or managing the property to unlock or unpack; if the object of enforcement, the person using or managing the property refuses to unlock or unpack or intentionally absents themselves, the organization implementing the enforcement decision prepares a record (with representatives of local authorities and witnesses) unlocking or unpacking to inspect and list the specific items and seize them in accordance with the law.

5.7. In cases where the seized property is registered for ownership or use, when issuing the decision on compulsory enforcement by seizing property, the person in charge of implementing the decision must immediately notify the following authorities about the seizure of property:

a) The land registration office, the agency authorized to register assets attached to land, in the case of seizing land use rights and assets attached to land;

b) The agency registering motor vehicles, in the case of seized motor vehicles;

c) Other agencies authorized to register ownership and use according to the law;

5.8. From the date of receipt of the notification of the seizure of property, the authority registering ownership and use of property shall not carry out registration of the transfer of such property, except as otherwise provided by law.

Within no more than three (03) working days from the date of lifting the seizure of property or completing the sale or delivery of seized property for the enforcement of administrative tax decisions, the organization implementing the enforcement decision must notify the authority registering ownership of property, the authority registering use of property, and the authority registering secured transactions mentioned in Clause 5.7, Section of this Circular.

5.9. When implementing the seizure of property, it shall be conducted as follows depending on each specific case:

a) Only seize those properties jointly owned by the individual subject to enforcement with others if the individual subject to enforcement does not have personal property or if their personal property is insufficient to enforce the decision.

b) Only seize the right to use land, dwellings, headquarters of the object of enforcement if after seizing all other properties, there is still insufficient to enforce the decision.

c) Only assets of the subject of compulsory enforcement shall be seized to ensure the execution of the compulsory enforcement decision and to cover the costs of enforcing such decision. In cases where the subject of compulsory enforcement only has a single asset with a value greater than the obligation under the compulsory enforcement decision and such asset cannot be divided or dividing it would significantly reduce its value, the authority seizing the asset still has the right to seize that asset to ensure the execution of the compulsory enforcement decision.

d) Where the subject of compulsory enforcement has both immovable property as personal assets and movable property as common assets with another person, and the part of the common assets is sufficient to execute the compulsory enforcement decision, the authority issuing the compulsory enforcement decision must explain to the subject of compulsory enforcement which asset should be seized first to ensure the execution of the decision.

Example 1: Where the subject of compulsory enforcement has a personal residence as a single asset and a common asset being a car, and the value of the car is sufficient to execute the compulsory enforcement decision, the enforcement authority seizes the car to enforce the decision.

Example 2: Where the subject of compulsory enforcement has a common asset being a car with another person, and the car is the main means of livelihood for the family, but at the same time, the subject of compulsory enforcement also has immovable property such as a house or land use rights (not the sole place of residence), even though the value of the common asset (car) is sufficient to execute the compulsory enforcement decision, the authority issuing the decision still has the right to seize the immovable property (house, land use rights) of the subject of compulsory enforcement.

e) Where the subject of compulsory enforcement requests the seizure of a movable common asset within a common asset pool with another person, the authority issuing the compulsory enforcement decision shall proceed to seize that asset, but must ensure the preferential right to purchase the asset of the co-owner.

g) If the subject of compulsory enforcement does not have any other assets, the authority seizing the asset has the right to seize the asset of that person that is pledged or mortgaged if the value of that asset exceeds the guaranteed obligation. The authority seizing the asset has the responsibility to notify the pledgee or mortgagee about the seizure.

h) When seizing assets, the organization conducting the enforcement must prepare a record detailing the condition of the asset, the commitment of the owner of the asset, and all parties involved in the enforcement must sign to confirm.

5.10. Within thirty days from the date of asset seizure, if the subject of compulsory enforcement fails to pay the outstanding tax and penalties, the tax authority has the right to auction the seized asset to collect the outstanding tax and penalties, and cover the enforcement costs.

6. Record of Asset Seizure

6.1. The seizure of assets must be recorded in a record. The record must include the time and location of the asset seizure; the name and position of the person in charge of implementing the seizure; the representative of the organization subjected to enforcement with seized assets, the individual with seized assets or their legal representative; witnesses; representatives of local authorities (or the agency of the individual subjected to enforcement); descriptions of the name, condition, and characteristics of each seized asset, ownership and usage certificates (for assets that require registration of ownership and usage).

6.2. The person in charge of implementing the seizure; the representative of the organization subjected to enforcement with seized assets, the individual with seized assets or their legal representative; witnesses; representatives of local authorities (or the agency of the individual subjected to enforcement) must sign the record. In case someone is absent or present but refuses to sign the record, this fact must be noted in the record along with the reason.

6.3. The record of asset seizure is made in two (02) copies, the authority issuing the compulsory enforcement decision retains one (01) copy, and one (01) copy is handed over to the individual with seized assets or the representative of the organization subjected to enforcement with seized assets immediately after completing the record of asset seizure.

7. Handing Over the Preservation of Seized Assets

7.1. The person in charge of implementing the seizure selects one of the following methods to preserve the seized assets:

a) Hand over to the person subjected to enforcement, relatives of the person subjected to enforcement, or the person currently managing or using the asset to preserve.

b) Hand over to one of the co-owners to preserve if the asset belongs to common ownership.

c) If the person subjected to enforcement, the person currently using or managing the asset, or relatives of the person subjected to enforcement refuse to accept preservation or there are signs indicating the disposal, destruction of the asset, or obstruction of the enforcement decision, then depending on the specific situation, the seized asset will be handed over to an organization or individual capable of preserving it.

d) The person in charge of implementing the seizure must keep and preserve the files and documents related to the ownership and usage of the asset safely during the enforcement process.

7.2. For assets such as gold, silver, precious metals, gems, foreign currencies, they are temporarily managed by the state treasury through sealed bags; for assets like weapons, explosives, radioactive materials, military technical equipment, industrial explosives, support tools, historical and cultural artifacts, national treasures, antiques, rare forest products, they are temporarily managed by specialized state management agencies.

7.3. When handing over the preservation of seized assets, the person in charge of implementing the seizure must prepare a record detailing: the date, month, year of handover for preservation; the name and position of the person in charge of implementing the enforcement decision, the individual, the representative of the organization subjected to enforcement, the person receiving the preservation of the asset, and the witness; the quantity and condition (quality) of the asset; the rights and obligations of the person receiving the preservation of the asset.

The person in charge of implementing the seizure, the person receiving the preservation of the asset, the individual, the representative of the organization subjected to enforcement, and the witness must sign the record. In case someone is absent or present but refuses to sign the record, this fact must be noted in the record along with the reason.

The record is given to the person receiving the preservation of the asset, the individual, the representative of the organization subjected to enforcement, the witness, and the person in charge of implementing the seizure, each keeping one (01) copy.

7.4. The person entrusted with the custody of property shall be reimbursed for actual and reasonable expenses incurred to preserve the property, except for those persons mentioned in point 7.1.a, point 7.1.b, of this Section.

7.5. If the person entrusted with the custody of property causes damage, theft, loss, or destruction of the property, they shall bear responsibility for compensation and, depending on the nature and degree of violation, may be subject to tax law penalties as stipulated in Decree No. 98/2007/NĐ-CP or criminal liability under the provisions of the law.

8. Valuation of Seized Property

8.1. The valuation of seized property shall be conducted at the residence of the individual or the office of the organization being seized or at the location where the seized property is stored (except in cases where a Valuation Committee must be established).

8.2. When seizing property, the person in charge of enforcing the compulsory decision shall temporarily estimate the value of the properties intended to be seized to match the value sufficient to settle the amount of tax arrears, fines recorded in the compulsory decision, and enforcement costs. The person in charge of enforcing the compulsory decision bases the temporary valuation on market prices and may seek opinions from relevant authorities and parties involved to determine the temporary value of the seized property.

After the seizure, if the parties agree on the value of the seized property, the person in charge of enforcing the compulsory decision shall prepare a record detailing the agreement, signed by all parties.

8.3. Seized property shall be valued based on the agreement between the person in charge of enforcing the compulsory decision and the representative of the organization or individual being enforced against and the co-owner in the case of jointly owned property. The time limit for the parties to agree on the value is not more than five (05) working days from the date of seizure.

For seized property valued at less than five hundred thousand (500,000) dong or property that deteriorates quickly, if the parties cannot agree on the value, the authority issuing the compulsory decision shall be responsible for valuing the property.

8.4. In cases where the seized property is valued at five hundred thousand (500,000) dong or more and is difficult to value or the parties cannot agree on the value, within fifteen (15) days from the date of seizure, the person who issued the compulsory decision shall request the competent authority to establish a Valuation Committee to value the seized property.

8.5. The valuation of property must be documented in a record specifying the time and place of the valuation, the participants in the valuation, the name and value of the property valued, and the signatures of the participants in the valuation and the owner of the property.

9. Authority to Establish a Valuation Committee for Seized Property

9.1. The Chairman of the People's Committee of the district shall decide to establish a Valuation Committee for administrative enforcement actions within the jurisdiction of district and commune-level state management agencies.

9.2. The Chairman of the People's Committee of the province shall decide to establish a Valuation Committee for administrative enforcement actions within the jurisdiction of provincial-level state management agencies.

9.3. The establishment of a Valuation Committee in central agencies shall be decided by the Minister of the principal ministry, after consultation with the Minister of Finance and other relevant ministries and sectors.

9.4. The agency directly organizing the enforcement of administrative tax decisions shall send a document to the authority responsible for establishing the Valuation Committee for seized property within two (02) days from the completion of procedures to verify information about the property.

10. Valuation Committee and Duties of the Valuation Committee

10.1. Composition of the Valuation Committee: The person issuing the compulsory decision is the Chairperson, representatives of financial agencies and related specialized agencies are members. The person in charge of enforcing the compulsory decision has the right to hire or request an appraisal regarding the value of the property. Upon request of the person in charge of enforcing the compulsory decision, specialized agencies have the responsibility to assign personnel with expertise to participate in the valuation.

Representatives of specialized agencies in the Valuation Committee are experts and technicians from agencies authorized to manage the specialized aspects of the property being valued. If the property being valued is residential property, representatives from land management and construction management agencies must also participate in the Valuation Committee.

Within seven (07) working days from the date of establishment, the Valuation Committee must conduct the valuation. The individual whose property was seized or the representative of the organization with seized property may provide their opinions on the valuation, but the decision on the value belongs to the Valuation Committee.

The Valuation Committee bases the valuation of property on market prices at the time of valuation and the professional opinions of appraisal agencies to determine the value of the property. The Valuation Committee decides the value of the property by majority vote; in cases where there is an equal opinion on the value of the property, the opinion of the Chairperson of the Committee serves as the basis for determining the initial price for selling the property. Members of the Valuation Committee have the right to retain their own opinions and recommend the head of the tax agency to reconsider the valuation. For property uniformly managed by the State, the valuation is based on the State-prescribed price.

10.2. Duties of the Valuation Committee:

a) Studying and proposing the organization and content of the Valuation Committee meeting.

b) Preparing necessary documents for the valuation.

c) Conducting the valuation of property.

d) Preparing the valuation record.

11. The enforcement agency has the right to organize a revaluation of property in the following cases:

11.1. There is evidence of procedural violations in the valuation process.

11.2. There is a significant change in prices.

11.3. More than six months have passed since the valuation without the property being sold.

12. Revaluation of Property

When it is deemed necessary to revalue the property, the agency organizing the enforcement of administrative tax decisions shall issue a notice to the Valuation Committee on the organization of a revaluation of the property for joint implementation or request an appraisal agency established in accordance with the law to carry out the revaluation. The revaluation of property as stipulated in point 11.1, point 11.2, Section III, Part B of this Circular shall be carried out as follows:

12.1. The valuation of property shall be considered a violation of procedure if it falls under any of the following circumstances:

a) The valuation council does not have the correct composition as prescribed.

b) The person subject to compulsory enforcement is not properly notified to participate in the valuation of the property.

c) Incorrectly applying the regulations on prices for properties that are uniformly managed by the state regarding price.

d) There are serious errors in classifying and determining the percentage value of the property.

e) Other cases as provided by law.

12.2. Seized property shall be deemed to have experienced significant price fluctuations in the following situations:

a) The price of the property fluctuates by twenty percent (20%) or more for property valued at less than one hundred million dong.

b) The price of the property fluctuates by ten percent (10%) or more for property valued between one hundred million dong and less than one billion dong.

c) The price of the property fluctuates by five percent (5%) or more for property valued at one billion dong or more.

12.3. The person subject to compulsory enforcement has the right to request the tax authority to reconsider the price when there is a price fluctuation before the public announcement of the property to be auctioned. The tax authority bases its decision on market prices and prices provided by the price management agency to determine whether there has been a price fluctuation and decides whether to organize a revaluation.

13. Transfer of seized property for auction

13.1. For property seized for auction, based on the value of the property determined according to Article 55 of Decree No. 98/2007/NĐ-CP, within thirty (30) days from the date of issuance of the seizure decision, the person in charge of compulsory enforcement signs a power of attorney contract with organizations authorized to conduct auctions to organize the auction of the property as follows:

a) For seized property with a confirmed value below 20,000,000 dong, the person in charge of compulsory enforcement signs a power of attorney contract with the county financial agency to organize the auction.

b) For seized property with a confirmed value of 20,000,000 dong or more, the person in charge of compulsory enforcement signs a power of attorney contract with the provincial auction service center where the property is located to organize the auction.

13.2. Determining the starting price for auctioning the properties is guided by Circular No. 34/2005/TT-BTC dated May 12, 2005, and Circular No. 13/2007/TT-BTC dated March 6, 2007, issued by the Ministry of Finance, guiding the determination of the starting price and the transfer of state-owned assets for auction.

13.3. The transfer of seized property to the responsible agency for auction must be recorded in a protocol. The protocol must clearly record: the date, month, year of transfer; the transferor, the recipient; signatures of the transferor and recipient; quantity and condition of the property. The handover documents for seized property to the responsible agency for auction include: the administrative enforcement decision; related documents and papers concerning ownership and lawful usage rights (if any); the property valuation document and the handover protocol.

13.4. In the case where the seized property is bulky goods or in large quantities and the provincial auction service center or the county financial agency does not have storage facilities, after completing the handover procedures, a storage contract may be signed with the current holder of the property. The costs for implementing the storage contract will be paid from the proceeds of the auction sale.

13.5. Once the seized property has been transferred to the responsible agency for auction, the auction process will be carried out in accordance with the current laws governing the auction of property.

13.6. For jointly owned property, when auctioned, preference is given to selling it first to the co-owner.

13.7. If the proceeds from the auction of the property exceed the amount recorded in the administrative penalty decision and the costs of compulsory enforcement, within ten (10) days from the date of the auction, the agency enforcing the administrative measure of seizing and auctioning the property shall handle the refund of the excess amount to the person subject to enforcement.

14. Transfer of ownership rights rights

14.1. The buyer of the seized property is recognized and protected by law in terms of ownership and usage rights over the property.

14.2. The competent state agency is responsible for carrying out the procedures to transfer ownership and usage rights of the property to the buyer in accordance with the law.

14.3. Documents for transferring ownership and usage rights include:

a) A copy of the administrative enforcement decision to seize and auction the property.

b) The auction protocol of the property.

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

15. The proceeds from the auction of seized property of the person subject to enforcement shall be handled in the following order:

15.1. Pay the costs of enforcement and the costs of auctioning the seized property.

15.2. Deposit the corresponding amount of tax arrears and penalties recorded in the enforcement decision into the state budget account or the temporary holding account of the tax authority opened at the State Treasury.

15.3. Refund any surplus to the person subject to enforcement.

IV. ENFORCEMENT BY MEANS OF WITHDRAWING MONEY AND PROPERTY FROM THE HOLDER OF THE PERSON SUBJECT TO ENFORCEMENT BY ANOTHER ORGANIZATION OR INDIVIDUAL

1. Scope of application of the enforcement measures to withdraw money and other property held by another organization or individual of the person subject to enforcement

The enforcement measures to withdraw money and other property held by another organization or individual (hereinafter referred to as the third party) of the person subject to enforcement shall be applied through corresponding procedures for each specific case as stipulated in this Circular when the following conditions are met:

1.1. The tax authority cannot apply the enforcement measures prescribed in Section I, Section II, Section III, Part B of this Circular or has applied these measures but still has not collected the full amount of tax arrears and penalties.

1.2. The tax authority has grounds to determine that the third party holds a debt or retains money and other property of the person subject to enforcement.

2. Verification of information about: money and property of the person subject to enforcement, conditions for implementing the decision to withdraw money and property held by another organization or individual to issue the enforcement decision is conducted similarly according to the guidance at point 2, Section I, point 2, Section II, and point 3, Section III, Part B of this Circular.

3. Individual or organization holding property of the person subject to enforcement

Individuals and organizations currently holding money, assets, goods, valuable certificates of the administrative decision enforcement target include:

3.1. Individuals, households, organizations entrusted by the enforcement target to hold money, assets, goods, valuable certificates on their behalf, or tax authorities have sufficient evidence to prove that the money, assets, goods, valuable certificates held by such individuals, households, organizations belong to the enforcement target.

3.2. Individuals, households, organizations having overdue debts payable to the enforcement target.

4. Principles for collecting money and other assets from third parties of the enforcement target

4.1. Third parties with overdue debts payable to the enforcement target or holding money and other assets of the enforcement target shall be responsible for paying off the tax arrears and penalties on behalf of the enforcement target.

4.2. In cases where the money and other assets of the enforcement target held by third parties are objects of security transactions or fall under bankruptcy proceedings, the collection of such money and other assets from third parties shall be carried out in accordance with the provisions of the law.

4.3. The amount deposited by third parties into the state budget account or the temporary holding account of the tax authority opened at the State Treasury on behalf of the enforcement target shall be deemed as the amount paid to the enforcement target.

Based on the receipt documents for money and assets from third parties, the competent authority enforcing the decision shall notify the enforcement target and relevant agencies thereof.

4.4. For businesses that no longer exist, are missing, or have ceased operations but have not fulfilled their tax obligations to the state, the fulfillment of tax obligations to the state shall be implemented according to the guidance of the Ministry of Finance.

5. Responsibilities of third parties holding debts or other assets of the enforcement target

5.1. Provide the tax authority with information about the debt or money and other assets held of the enforcement target, specifying the amount of money, payment deadline, type and quantity of assets, and asset condition.

5.2. Upon receiving a request from the tax authority, they shall not transfer money or other assets to the enforcement target until the enforcement target has fully paid the tax and other amounts due into the state budget account or the temporary holding account of the tax authority opened at the State Treasury or has transferred sufficient assets to settle the tax debts and other amounts due to the state budget.

5.3. In case of inability to comply with the authorized authority's requirements, they must submit a written explanation to the authorized authority within five (05) working days from the date of receipt of the request.

5.4. Organizations or individuals holding debts or other assets of the enforcement target who fail to pay the enforced tax amount on behalf of the enforcement target within fifteen (15) days from the date of receipt of the tax authority's request shall be considered as owing taxes to the state and subject to compulsory measures stipulated in Article 33 of Decree No. 98/2007/NĐ-CP.

V. ENFORCEMENT BY MEANS OF WITHDRAWING TAX IDENTIFICATION NUMBER, SUSPENDING THE USE OF INVOICES; WITHDRAWING BUSINESS REGISTRATION CERTIFICATE OR ESTABLISHMENT LICENSE AND OPERATIONS LICENSE, PRACTICE LICENSE

1. Enforcement procedure

1.1. Measures for withdrawing tax identification number, suspending the use of invoices; withdrawing business registration certificate or establishment license and operations license, practice license can only be implemented when the tax authority cannot apply other enforcement measures such as deducting money from bank accounts; withholding part of salary or income; seizing assets, auctioning seized assets; collecting money and assets of the enforcement target held by other organizations or individuals, or have applied these measures but still have not collected the full amount of tax arrears and penalties.

1.2. When implementing the measure of withdrawing tax identification number, suspending the use of invoices; withdrawing business registration certificate or establishment license and operations license, practice license, the authority issuing the enforcement decision must publish the notice continuously three (03) times in newspapers, radio stations, or television stations of the central government or the province/city where the enforcement target resides or has its business premises.

2. Enforcement by means of withdrawing tax identification number, suspending the use of invoices

The head of tax authorities at all levels is the person authorized to issue decisions to enforce measures for withdrawing tax identification number and suspending the use of invoices. When applying this enforcement measure, the head of tax authorities at all levels must notify the enforcement target in advance within three (03) working days before withdrawing the tax identification number and issue the decision to withdraw the tax identification number and suspend the use of invoices within ten (10) days from the date of delivering the notification to the enforcement target.

3. Enforcement for withdrawing business registration certificate or establishment license and operations license, practice license

When applying the enforcement measure to withdraw the business registration certificate or establishment license and operations license, practice license from taxpayers, the tax authority must send a request to the competent state management agency to withdraw the business registration certificate, establishment license and operations license, practice license within three (03) working days from the date of determining the enforcement target.

Within ten (10) days from the date of receiving the notification from the tax authority, the competent state management agency must issue a decision to withdraw the business registration certificate or establishment license and operations license, practice license or notify the tax authority about non-withdrawal, stating the reasons for non-withdrawal.

VI. COSTS OF ENFORCEMENT

1. Contents of costs for enforcing the decision:

Costs for enforcement activities include:

1.1. Costs for mobilizing personnel to implement the enforcement decision.

1.2. Costs for renting equipment for dismantling, transporting items, and assets.

1.3. Enforcement protection costs: Costs for those directly participating in protection (the decision maker on enforcement, security personnel, medical staff, administrative decision enforcement officers, local government representatives, social organization representatives, etc.), fuel purchase costs, rental fees for vehicles and protective equipment, necessary medical equipment to serve the execution of the enforcement decision.

1.4. Fire prevention and explosion control costs (if applicable): Rental fees for fire trucks, fire prevention and firefighting equipment, mine clearance and bomb disposal equipment, and other necessary protective and explosion control equipment.

1.5. Costs for renting and preserving seized assets.

1.6. Costs for asset valuation and auction sale: remuneration for members of the valuation council, inspection costs for assets (if applicable), rental fees for locations and means to organize auctions, costs for publicizing auction notices, costs for revaluation of assets; costs for publishing auction announcements on mass media; costs for renting and preserving assets; transportation rental fees for items and assets to enforce tax enforcement decisions.

1.7. Costs for members of the Valuation Council meeting to value and revalue asset prices; costs for agencies, organizations, and individuals directly participating in the enforcement of tax administrative decisions.

1.8. Other actual costs serving the enforcement of the enforcement decision (if applicable).

2. Levels of expenditure

2.1. The costs: rental fees for preserving or protecting assets; asset inspection costs; rental fees for locations and means to organize auctions; costs for publishing auction announcements on mass media; transportation rental fees for items and assets to enforce enforcement decisions... shall be carried out based on contracts, invoices, and valid expense receipts according to regulations.

2.2. Other costs: the level of expenditure shall be implemented according to the general provisions of the State.

In cases where there are no State regulations, the head of the organization implementing the enforcement decision shall determine the actual cost accompanied by legal invoices and receipts and bear responsibility for their decision.

3. Sources of funds to cover enforcement costs

The costs for enforcing the enforcement decision shall be borne by the enforcement target and budgeted simultaneously with the issuance of the enforcement decision and settled upon completion of the enforcement case. In cases where the enforcement costs that the enforcement target must bear but have not been collected by the tax authority, the tax authority is permitted to temporarily allocate from the operating funds of the tax sector and be reimbursed immediately after collecting money from the individual or organization subject to administrative enforcement. The temporary allocation amount does not exceed thirty million (30,000,000) Vietnamese dong. For cases with large enforcement costs, if the permitted temporary allocation amount is insufficient, the tax authority shall report to the superior agency for consideration and resolution on a case-by-case basis.

4. Exemption and reduction of enforcement costs

4.1. Individuals subject to enforcement may be considered for exemption or reduction of enforcement costs if they fall under one of the following circumstances:

a) Having economic difficulties: Individuals with economic difficulties are those whose income does not ensure the minimum living standard for normal living or who are in prolonged economic hardship due to natural disasters or fires. The minimum income level is determined and applied according to the guidance at Clause 4.1, Section of this Article, which is the income level determined according to the minimum wage for state civil servants.

The decision to exempt or reduce enforcement costs will be revoked if it is discovered that the enforcement target has engaged in acts of disposing of, hiding money or assets to evade verification of specific conditions for enforcement.

b) Belonging to policy families or having made contributions to the revolution;

c) Belonging to the category of single households, disabled persons, or those suffering from prolonged illness.

4.2. Procedures for exemption and reduction of enforcement costs:

To be considered for exemption or reduction of enforcement costs, individuals must submit a request for exemption or reduction of enforcement costs with confirmation from the People's Committee of the commune where they reside or work, or confirmation from the head of the agency or organization where they are employed. Additionally, the procedures include:

a) For individuals subject to enforcement who have economic difficulties due to natural disasters or fires, confirmation from the People's Committee of the commune where they reside or from the head of the agency or organization where they are employed is required.

b) For individuals subject to enforcement who are families with meritorious service or contributions to the revolution, additional procedures and files according to current laws guiding the recognition and resolution of benefits for martyrs and their families, war invalids, and those entitled to benefits similar to war invalids must be provided.

c) For individuals subject to enforcement who belong to the category of single households, disabled persons, or those suffering from prolonged illness, confirmation from a medical evaluation council or a competent health authority according to the Ministry of Health's regulations is required.

The application form and file for requesting exemption or reduction of enforcement costs shall be submitted to the tax authority issuing the enforcement decision.

4.3. Levels of exemption and reduction of enforcement costs:

a) Individuals subject to enforcement who have partially paid the enforcement fee but are subsequently faced with prolonged economic hardship due to natural disasters or fires may be considered for reduction of the remaining enforcement fee.

b) Individuals mentioned in Clause 4.1, Section of this Article, excluding those facing prolonged economic hardship due to natural disasters or fires, may be considered for a fifty percent (50%) reduction of the enforcement fee they are required to pay.

4.4. The head of the tax authority issuing the enforcement decision shall accept applications, review, and decide on the exemption or reduction of enforcement costs. Any person who violates the procedures for asset valuation, improperly decides on the exemption or reduction of enforcement costs leading to the State Budget having to bear the enforcement costs shall be responsible for compensating the State Budget for that amount.

C. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette.

2. Other provisions regarding the enforcement of tax administrative decisions not covered by this Circular shall be implemented according to the regulations of the law on administrative violations and other relevant laws.

3. The Circular hereby attaches the Appendix containing various templates for working records, handover records of seized files and assets, certification records, enforcement records of administrative decisions on tax, and enforcement decisions on administrative tax decisions. During the implementation of the enforcement of administrative tax decisions, the General Department of Tax shall refer to the guidance provided in this Circular to supplement the templates as necessary, ensuring the enforcement procedures of administrative tax decisions are properly carried out.

Depending on the specific enforcement measures applied, appropriate templates may be used; additional lines can be added to each template's indicators to adequately reflect all contents when implementing the enforcement procedures of administrative tax decisions.

4. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further guidance and supplementation./.