Circular No. 215/2013/TT-BTC guiding the enforcement of tax administrative decisions

CIRCULAR

Guidelines on enforcement of administrative tax decisions

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Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Law on Handling Administrative Violations No. 15/2012/QH13 dated June 20, 2012;

Based on the Law Amending and Supplementing Certain Provisions of the Tax Administration Law number 21/2012/QH13 dated November 20, 2012;

Based on the Government Decree No. 118/2008/NĐ-CP dated November 27, 2008 stipulating the functions, tasks, powers, organizational structure of the Ministry of Finance;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

Based on the Government Decree No. 129/2013/NĐ-CP dated October 16, 2013 stipulating penalties for administrative violations related to taxes and enforcement of administrative tax decisions;

Based on the Government Decree No. 166/2013/NĐ-CP dated November 12, 2013 stipulating enforcement of administrative penalty decisions.

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance issues this Circular guiding Chapter II of the Government Decree No. 129/2013/NĐ-CP on enforcement of administrative tax decisions as follows:

Section 1

GENERAL PROVISIONS

Article 1. 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 Circular guides the cases subject to enforcement, measures for enforcing administrative tax decisions (hereinafter referred to collectively as "tax enforcement"), principles, authority, procedures, and processes for implementing tax enforcement measures against organizations and individuals subject to enforcement, excluding the measure of suspending customs procedures for exported and imported goods; responsibilities for enforcing and ensuring enforcement of tax enforcement decisions.

Administrative tax decisions include: decisions on administrative penalties for tax violations; decisions to temporarily suspend enforcement; notifications of tax assessments, tax assessment decisions, notifications of payment of tax, fines, and late payment penalties into the state budget; decisions on refund recovery; extension decisions; decisions applying remedial measures according to the laws on handling administrative violations related to taxes; decisions on compensation for damages; other administrative tax decisions as prescribed by law.

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 (hereinafter referred to collectively as "the enforcement subjects") according to the Tax Administration Law and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law (hereinafter referred to collectively as the Tax Administration Law).

b) Tax authorities, tax officials.

c) Authorities and persons responsible for enforcement.

State agencies, organizations, and other individuals related to the implementation of tax enforcement.

Article 2. Cases Subject to Enforcement

1. For taxpayers

a) Taxpayers who owe taxes and late payment penalties for more than 90 (ninety) days from the deadline for tax payment or the extended tax payment period as prescribed by the Tax Administration Law and competent state authorities.

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

c) Taxpayers who fail to comply with administrative penalty decisions on tax violations within 10 (ten) days from the date of receipt of the administrative penalty decision on tax violations shall be subject to enforcement of the administrative penalty decision on tax violations. In cases where the administrative penalty decision on tax violations has a longer execution period than 10 (ten) days and the taxpayer does not comply with the decision within the time specified in the decision, they shall be subject to enforcement of the administrative penalty decision on tax violations (except in cases where the enforcement of the administrative penalty decision on tax violations 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. Guarantee organizations for tax payments for taxpayers: if, beyond the prescribed period of 90 (ninety) days from the deadline for tax payment, fine, and late payment penalty, the taxpayer has not fully paid into the state budget as approved by the tax authority, the guarantor shall be subject to enforcement according to the Tax Administration Law and the Law on Handling Administrative Violations.

4. State Treasury, provincial State Treasury, district State Treasury (hereinafter collectively referred to as "State Treasury") that fails to transfer funds from the accounts of enforcement subjects opened at the State Treasury to the state budget according to the administrative penalty decisions on 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.

Article 3. Compulsory measures

1. Compulsory measures for enforcing administrative tax decisions (hereinafter referred to collectively as compulsory measures)

a) Seize money from the account of the person subject to enforcement at the state treasury or financial institution; request to freeze the account.

b) Deduct part of the salary or income.

c) Announce that invoices are no longer valid for use.

d) Inventory assets, sell auctioned-off assets according to the provisions of the law to collect overdue taxes, fines, and late payment penalties into the state budget.

đ) Collect money or other property of the person subject to enforcement held by other organizations or individuals.

e) Revoke business registration certificates, enterprise registration certificates, establishment and operation permits, and professional practice licenses.

2. The application of the above compulsory measures shall be carried out in accordance with the provisions of Articles 11, 12, 13, 14, 15, and Article 16 Section 2 of this Circular.

In cases where a subsequent enforcement decision has been issued but there is information or conditions to implement the previous enforcement measure, the person issuing the enforcement decision may decide to terminate the ongoing enforcement measure and issue a decision to enforce the previous measure to ensure full collection of taxes, fines, and late payment penalties.

Article 4. Authority to issue enforcement decisions for enforcing administrative tax decisions (hereinafter referred to collectively as enforcement decisions) and division of enforcement authority

1. The following persons have the authority to issue enforcement decisions under the compulsory measures prescribed in Clause 1, Article 3 of this Circular and are responsible for organizing the enforcement of decisions they issue or those issued by their subordinates

a) The Director General of the Tax General Department, the Director of the Tax Department, and the Director of the Tax Branch have the authority to issue enforcement decisions and apply the compulsory measures prescribed at points a, b, c, d, and đ Clause 1, Article 3 of this Circular.

b) The Chairman of the People's Committee of the district or province has the authority to issue enforcement decisions to enforce administrative penalty decisions regarding tax violations within their jurisdiction.

c) In cases where the violator is subject to the compulsory measure prescribed at point e Clause 1, Article 3 of this Circular, the tax authority shall prepare files, documents, and written requests to transfer them to the competent authority issuing business registration certificates, enterprise registration certificates, establishment and operation permits, and professional practice licenses to revoke these certificates and permits.

2. Division of enforcement authority

a) The Director General of the Tax General Department and the Director of the Tax Department have the authority to issue enforcement decisions concerning: tax administrative decisions issued by themselves; tax administrative decisions issued by subordinates but lacking enforcement authority or subordinates having the authority to issue enforcement decisions but lacking the necessary personnel and means to enforce such decisions and requesting superiors to issue enforcement decisions.

b) The Director General of the Tax General Department issues enforcement decisions against persons subject to enforcement with multiple offices located in different regions managed by several Tax Departments.

c) The Director of the Tax Department issues enforcement decisions when the person subject to enforcement has multiple offices located in different areas within the same locality (province or centrally-administered city) managed by several Tax Branches.

3. Persons authorized to issue enforcement decisions as stipulated in Clauses 1 and 2 of this Article may delegate such authority to deputy officials to consider issuing enforcement decisions. Delegation of authority can only be done in the absence of the head and must be documented, specifying the scope, content, and duration of the delegation. The deputy receiving the delegation is responsible for their decisions before the head and the law. The person receiving the delegation may not further delegate authority to any other individual.

Article 5. Principles for Applying Coercive Measures

1. The subsequent coercive measures shall be implemented when previous coercive measures cannot be applied or have been applied but have not collected all overdue taxes, fines, and late payment penalties according to administrative tax decisions; in cases where coercive measures involve deducting part of wages or income, they shall only be applied to individual taxpayers.

2. Calculation of days for implementing coercive procedures

a) In cases where the period is calculated in "days," it shall be counted continuously according to the Gregorian calendar, including holidays.

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

c) In cases where the period is calculated from a specific day, the starting day of the period shall be the day following the specific day.

d) In cases where the last day of the period for implementing coercive procedures coincides with a holiday as stipulated by law, the last day of the period shall be considered the next working day following the holiday.

4. The source of funds deducted and assets seized for organizations subject to coercive measures shall be carried out in accordance with the provisions of Article 4 of Decree No. 166/2013/NĐ-CP dated November 12, 2013, of the Government on coercive enforcement of administrative penalty decisions.

If delivered through the post office with guaranteed delivery, if after a period of 10 days from the date the coercive decision was sent via the post office for the third time and was returned due to the organization or individual being coerced not accepting it; or if the coercive decision has been posted at the headquarters of the organization or place of residence of the individual being coerced, or there is evidence that the person being coerced is evading acceptance of the coercive decision, then it shall be deemed that the decision has been delivered.

Article 7. Responsibility for enforcement and ensuring order and safety during the execution of compulsory enforcement decisions

1. Implementation responsibilities

a) The person issuing the compulsory enforcement decision shall be responsible for organizing the implementation of that decision. The person issuing the compulsory enforcement decision shall immediately send the compulsory enforcement decision to relevant organizations and individuals and organize the enforcement of administrative penalty decisions related to tax violations issued by themselves and their subordinates.

b) For compulsory enforcement decisions made by the Chairpersons of People's Committees at all levels, the Chairperson of the People's Committee issuing the compulsory enforcement decision shall base on the functions and tasks of specialized agencies under the People's Committee to assign the agency in charge of organizing the enforcement of the compulsory enforcement decision. The assignment of the agency in charge must follow the principle that the case falls within the jurisdiction of which agency, then that agency will be assigned to take the lead; in cases where the case involves multiple agencies, the specific circumstances will be considered to decide on assigning one agency to take the lead in organizing the enforcement of the compulsory enforcement decision.

c) The People's Committee of the commune where the object of compulsory enforcement is located shall be responsible for directing relevant agencies to cooperate with the tax authority in implementing compulsory enforcement actions to enforce administrative tax decisions.

d) Organizations and individuals receiving the compulsory enforcement decision must strictly comply with the compulsory enforcement decision and bear all costs associated with organizing the implementation of compulsory enforcement measures.

đ) Relevant organizations and individuals have the obligation to cooperate with the competent authority issuing the compulsory enforcement decision or the agency assigned to take the lead in organizing compulsory enforcement to implement measures to enforce the compulsory enforcement decision.

2. Ensuring order and safety during the execution of compulsory enforcement decisions as stipulated in Article 7 of Decree No. 166/2013/NĐ-CP dated November 12, 2013 of the Government on compulsory enforcement to enforce administrative penalty decisions.

Article 8. Ensuring the enforcement of compulsory enforcement decisions

1. Measures to ensure the enforcement of compulsory enforcement decisions

a) In cases where taxpayers owe taxes, fines, and late payment penalties and engage in acts of fleeing or disposing of assets, the competent authority issuing the compulsory enforcement decision shall apply appropriate enforcement measures to ensure timely recovery of tax debts for the state budget according to Clause 2, Article 17 of this Circular.

b) In cases where there is sufficient basis to determine that the enforcement measures currently being implemented are not recovering the amount of owed taxes, fines, and late payment penalties, the competent authority issuing the compulsory enforcement decision has the right to terminate the ongoing compulsory enforcement decision and issue a new compulsory enforcement decision.

c) In cases where organizations or individuals subject to compulsory enforcement engage in resistance and refuse to comply with the compulsory enforcement decision after persuasion and explanation but without effect, the authority issuing the compulsory enforcement decision may mobilize resources and means to ensure the enforcement of compulsory enforcement.

d) In cases where the compulsory enforcement decision has been handed over to the individual subject to compulsory enforcement as prescribed but the individual has not complied or evaded compliance, they will be placed on a list prohibiting departure from the country.

2. Transferring the enforcement of compulsory enforcement decisions to ensure enforcement

a) In cases where organizations or individuals subject to compulsory enforcement reside or have their headquarters in another province while the compulsory enforcement decision was issued by a tax authority in a different province and they cannot comply with the decision at the place of issuance, the compulsory enforcement decision shall be transferred to the tax authority where the organization's headquarters or the individual's residence is located for enforcement.

b) In cases where organizations or individuals subject to compulsory enforcement reside in mountainous, island, or remote areas where travel is difficult and they cannot comply with the decision at the place of issuance, the compulsory enforcement decision shall be transferred to the tax authority where the individual resides or the organization's headquarters is located for enforcement.

Article 9. Time Limit for Enforcement of Forced Execution Decisions

1. A forced execution decision becomes effective for enforcement within a period of 01 (one) year from the date recorded in the forced execution decision. The time limit for applying forced execution is recorded in the forced execution decision.

Specifically, a forced execution decision using the method of deducting money from the account of the person subject to forced execution becomes effective for enforcement within a period of 30 (thirty) days from the date recorded in the forced execution decision. The time limit for applying forced execution is 30 (thirty) days recorded in the forced execution decision.

2. Within the time limit prescribed in Clause 1 of this Article, if organizations or individuals subject to forced measures intentionally evade, delay, or obstruct the enforcement process, such as not accepting the forced execution decision, hindering tax authorities from implementing forced measures as stipulated in Article 3 of this Circular, then the time limit for enforcement shall be recalculated from the point at which these actions cease.

The basis for terminating the effectiveness of a tax forced execution decision is the receipt confirming that the person subject to forced execution has fully paid the taxes, fines, and late payment penalties into the state budget, with confirmation from the state treasury, financial institutions, or organizations authorized to collect taxes on behalf of the person subject to forced execution.

Article 10. Costs of Forced Execution

1. Determination of Forced Execution Costs

a) Forced execution costs are determined based on actual expenses incurred during the enforcement of the forced execution decision, consistent with prices in each locality.

b) Forced execution costs include: costs for mobilizing personnel to implement the forced execution decision; fees for experts involved in valuation and organizing auctions; costs for organizing asset auctions; costs for hiring equipment to dismantle, transport items, and assets; costs for hiring personnel to guard or preserve seized assets; other actual costs (if any).

2. Levels of expenditure

The Director of the General Department of Taxation bases on national standards, systems, and quotas, and the nature of the forced execution activities to issue expenditure limits for enforcing tax forced execution decisions as prescribed.

3. Payment of Forced Execution Costs

a) The person subject to forced execution must bear all costs associated with tax forced execution activities.

b) The person subject to forced execution is responsible for paying the entire forced execution cost to the organization implementing the forced execution as notified by that organization.

c) If the person subject to forced execution does not voluntarily pay or pays insufficiently or fails to pay according to the notification of the forced execution organization, the authority issuing the forced execution decision may issue another forced execution decision to recover the forced execution costs through the methods prescribed in Clause 1 of Article 3 of this Circular.

4. Advance Payment and Refund of Forced Execution Costs

a) Advance Payment of Forced Execution Costs

Before conducting tax forced execution, the organization assigned the task of forced execution must submit to the head of the authority issuing the forced execution decision for approval the plan for tax forced execution and the budget for expenses serving forced execution.

The budget for expenses serving forced execution is established based on the provisions of Clauses 1 and 2 of this Article. After being approved, the budget for expenses serving forced execution must be sent to the person subject to forced execution along with the tax forced execution decision.

Based on the approved forced execution plan, the organization implementing forced execution processes the advance payment procedures for forced execution costs from the state budget funds allocated to the authority implementing the forced execution decision.

In cases of forced execution as prescribed in Article 17 of this Circular, the actual average cost of enforcing tax forced execution decisions for previous cases shall be applied.

b) Refund of Advance Payment of Forced Execution Costs

Upon completion of the enforcement of the forced execution decision, the forced execution organization reports to the head of the authority issuing the forced execution decision for approval of the final settlement of forced execution costs.

Based on the approved final settlement of forced execution costs and the remaining amount of proceeds from the disposal of the person subject to forced execution's assets after paying all overdue taxes, fines, and late payment penalties as recorded in the tax forced execution decision into the state budget, the forced execution organization notifies the person subject to forced execution in writing to pay the remaining costs (the document clearly states the date of processing, the amount to be settled, the payment address in cash or bank account number if paid by transfer, and other necessary information).

When the full amount from the person subject to forced execution is collected according to the approved final settlement, the organization implementing forced execution must immediately process the refund of previously advanced forced execution costs to the authority organizing the implementation of the forced execution decision as prescribed.

The authority organizing the implementation of the forced execution decision is responsible for monitoring and urging those who are required to bear the forced execution costs to recover the advanced payments.

c) At the end of each quarter and year, the authority organizing the implementation of the forced execution decision compiles and reports on the use of temporarily advanced funds for forced execution (amounts advanced, amounts recovered, amounts advanced but unrecovered, reasons for non-recovery...) to the superior management agency. The General Department of Taxation compiles and sends to the Ministry of Finance together with the annual budget settlement report.

5. Preparation, Implementation, and Final Settlement of Forced Execution Costs

The preparation, implementation, and final settlement of forced execution costs are carried out in accordance with the provisions of the State Budget Law and related guiding documents.

Section 2

 FORCED EXECUTION MEASURES AND PROCEDURES FOR ENFORCING ADMINISTRATIVE TAX DECISIONS

Article 11. Enforcement by means of deducting money from the account of the enforcement subject at the state treasury or credit institution; requesting to freeze the account

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;

a) Enforcement by means of deducting money from the account of the enforcement subject opened at the state treasury or credit institution; requesting to freeze the account shall be applied to the enforcement subject in cases prescribed in Article 2 of this Circular.

b) In case the enforcement subject is the ODA project owner, the ODA fund account holder, and preferential loan account holder at the state treasury or credit institution, this enforcement measure shall not be applied.

a) The tax authority shall organize verification of taxpayer information at the following times

Thirty days before the deadline for tax payment 90 days overdue or the end of the extended period.

For the enforcement case prescribed in point c Clause 1 Article 2 of this Circular, the tax authority shall immediately verify information upon issuing the administrative penalty decision for tax violation.

b) Based on the database at the tax authority to verify information about the enforcement subject before issuing the enforcement decision.

c) In case the database at the tax authority is incomplete, the authorized person issuing the enforcement decision has the right to verify information by sending a written request for the enforcement subject, state treasury, and credit institution to provide information about the account, such as: place where the account was opened, account number and code, current balance in the account, statement of transactions through the account in the last three months prior to the date of receipt of the document, and other relevant information related to the account and transactions through the account of the enforcement subject.

The authorized person issuing the enforcement decision is responsible for keeping confidential the information about the enforcement subject's account when provided by the enforcement subject, state treasury, and credit institution.

d) In case the organization or individual provides information proving that this enforcement measure cannot be implemented or if it is implemented, the tax debt will not be fully collected due to the enforcement subject's account having no balance or no transactions through the account in the last three months prior to the date of receipt of the document, or in the case specified in point b Clause 1 of this Article, the competent authority shall implement: if it is an organization, then switch to enforcing by means of announcing that the invoice is no longer valid; if it is an individual receiving salary or income paid by an organization or individual, then switch to enforcing by means of withholding part of the salary or income immediately after receiving the information provided by the organization or individual.

đ) In case when verifying information, the tax authority determines that the balance in the enforcement subject's account is less than the amount to be enforced, the enforcement decision shall still be issued.

3. Decision on enforcement by means of deducting money from the account; freezing the account

a) The enforcement decision is established according to Model No. 01/CC issued together with this Circular, in the enforcement decision for deducting money from the account, the following must be clearly stated: name, address, tax identification number of the enforcement subject; reason for enforcement; amount to be enforced; account number of the enforcement subject; 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; freezing the account (if applicable).

On the ninety-first day from the date: the tax, fine, and late payment of tax exceed the tax payment deadline; the deadline for gradually paying the overdue tax debt according to the law.

Immediately after the tax payment extension deadline.

Immediately after the taxpayer does not comply with the administrative penalty decision for tax violation within ten days from the date of receipt of the administrative penalty decision for tax violation, except in cases where the execution of the administrative penalty decision for tax violation is suspended or temporarily halted.

Immediately after the taxpayer does not comply with the enforcement decision within the time limit specified in the administrative penalty decision for tax violation, in cases where the administrative penalty decision for tax violation has an implementation period exceeding ten days (except in cases where the execution of the administrative penalty decision for tax violation is suspended or temporarily halted).

c) The enforcement decision by means of deducting money from the account shall be sent to the enforcement subject, state treasury, and credit institution where the enforcement subject has an account along with the Revenue Collection Order five working days before the enforcement is carried out.

During the implementation of the decision, if one or some of the state treasuries or credit institutions have deducted the full amount according to the enforcement decision (with proof of payment into the state budget according to the enforcement decision), they shall promptly notify the authority issuing the enforcement decision. This authority is responsible for notifying the remaining state treasuries or credit institutions immediately upon receiving the notification of full tax payment so that these organizations stop the enforcement decision and account freezing immediately.

4. Responsibilities of the State Treasury and credit organizations where the enforcement target has an account opened

a) Within three working days from the date of receiving the written request of the agency issuing the enforcement decision, the State Treasury and credit organizations must provide necessary information in writing about the account number, balance, and related account information and transactions of the enforcement target opened at their own units.

b) Within five working days from the date of receiving the enforcement decision of the competent authority accompanied by the Order to collect state budget revenue, the State Treasury and credit organizations are responsible for processing the transfer of the amount of money of the enforcement target into the state budget revenue account opened at the State Treasury; immediately notify the agency issuing the enforcement decision and the enforcement target on the day of the transfer.

In case the balance in the deposit account is less than the amount that the enforcement target must pay, the amount still must be transferred into the state budget account without the consent of the enforcement target. After the transfer, the State Treasury and credit organizations have the responsibility to inform the tax authority and the enforcement target about the transfer.

c) Implement the freezing of the enforcement target's account for the amount equal to the amount recorded in the enforcement decision immediately upon receipt of the enforcement decision issued by the person authorized to issue the enforcement decision when the enforcement decision requires the freezing of the enforcement target's account.

d) In case more than thirty days from the effective date of the enforcement decision, the enforcement target's account does not have enough funds to transfer the overdue tax, fines, and late payment penalties into the state budget revenue account, the State Treasury and credit organizations will notify in writing the agency that issued the enforcement decision, along with a detailed statement of the balance and transactions in the enforcement target's deposit account during the period the enforcement decision was effective.

đ) In case the enforcement target's account still has a balance or there are transactions through the account that the State Treasury and credit organizations do not transfer into the state budget revenue account, these organizations will be subject to administrative sanctions under Article 12 of Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on administrative sanctions for tax violations and enforcement of administrative decisions on taxes.

5. Collection of money by means of transferring funds from an account The transfer of funds from the enforcement target's account shall be carried out based on collection documents as prescribed. Collection documents used for transferring funds from the account shall be sent to relevant parties (copies).

Article 12. Enforcement by means of deducting part of salary or income

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;

Deducting part of salary or income may be applied to individual taxpayers who are subject to enforcement and receive salary, wages, or income from an organization or entity as provided by law.

2. Verification of salary and income information

a) The tax authority organizes the verification of salary or income information of individuals subject to enforcement and the organization managing salary or income of the enforcement target at the tax authority's database.

In case the tax authority's database is incomplete, the person authorized to issue the enforcement decision sends a written request to the individual subject to enforcement and the organization managing salary or income of the individual subject to enforcement to provide complete information about the salary or income of the enforcement target.

b) The individual subject to enforcement, the organization managing salary or income, and related organizations must provide salary and income information of the individual subject to enforcement to the tax authority within three working days from the date of receiving the request and bear legal responsibility for the information provided.

c) If, after three working days, the individual subject to enforcement, the organization managing salary or income, and related organizations do not provide or provide incomplete information about the salary and income of the individual subject to enforcement, the competent authority will proceed to implement: if the individual subject to enforcement uses invoices, it will switch to enforcing by means of announcing that the invoice is no longer valid; if the individual subject to enforcement does not use invoices, it will switch to enforcing by means of seizing assets and auctioning seized assets.

3. Decision on enforcement to deduct part of salary or income

a) The enforcement decision is made according to Model No. 01/CC issued together with this Circular, in the enforcement decision to deduct part of salary or income, clearly record: name, address, taxpayer identification number of the enforcement target; reason for enforcement; amount to be enforced; name, address of the organization managing salary or income of the individual subject to enforcement; name, address, account number of the state budget account opened at the State Treasury; method of transferring the enforced amount to the State Treasury.

b) The enforcement decision is sent to the individual subject to enforcement, the organization managing salary or income of the individual subject to enforcement, and related organizations five days before the enforcement is carried out.

c) The enforcement decision is issued immediately after the expiration of the deadline for the enforcement decision to transfer funds from the individual subject to enforcement's account opened at the State Treasury, credit organization; request to freeze the account or immediately after switching to the next measure specified in Point d Clause 2 Article 11 of this Circular for individuals.

4. The rate of deduction of part of salary or income of the individual subject to enforcement shall be implemented according to Article 32 of Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on administrative sanctions for tax violations and enforcement of administrative decisions on taxes.

5. The responsibility of agencies, organizations, and employers managing wages or income of individuals subject to compulsory enforcement shall be carried out in accordance with Article 33 of Decree No. 129/2013/NĐ-CP dated October 16, 2013, of the Government on administrative penalties for tax violations and enforcement of administrative decisions on taxes.

Article 13. Compulsory Enforcement by Announcing Invoices as Invalid

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;

Compulsory enforcement by announcing invoices as invalid shall be applied to subjects subject to enforcement when other compulsory measures such as deducting money from their accounts at state treasuries, credit institutions, freezing accounts, or withholding part of their wages or income cannot be implemented, or have been implemented but still fail to collect sufficient tax, fines, and late payment fees into the state budget.

Invoices announced as invalid include various types of invoices: self-printed invoices by businesses and individuals; printed invoices ordered by businesses and individuals or printed by tax authorities; electronic invoices created and issued by businesses and individuals in accordance with the law.

a) Tax authorities shall base on the database at the tax authority to organize verification of information of organizations and individuals subject to enforcement regarding invoice usage.

If the tax authority's database is incomplete, the person authorized to issue the enforcement decision has the right to verify information by sending a request for the subject of enforcement and related organizations and individuals to provide information on invoice usage.

b) Organizations and individuals subject to enforcement must provide information about invoices to the tax authority on the same working day for invoice verification.

If organizations and individuals using invoices provide complete information on invoice usage, the tax authority will compare this data with the invoice data managed by the tax authority. If the provided information matches the tax authority's data, the tax authority will issue an enforcement decision to announce invoices as invalid based on the provided invoice data.

If organizations and individuals do not provide or provide incomplete information on invoice usage, the tax authority will rely on its managed invoice data to request organizations and individuals to compare with the tax authority's data. After comparison, if the organization's or individual's data differs from the tax authority's data, they will be asked to adjust the data and submit supplementary reports.

Within five working days from the date the tax authority requests data adjustment, if organizations and individuals do not report adjustments, the tax authority will base on its managed invoice data to issue an enforcement decision to announce invoices as invalid.

c) Organizations and individuals bear legal responsibility for providing invoice information to the tax authority.

d) If verification shows that organizations and individuals subject to enforcement no longer use invoices, do not have remaining invoices they have declared issued, do not order printed invoices, and do not purchase invoices from the tax authority, the competent authority issuing the enforcement decision shall immediately switch to compulsory enforcement by seizing assets and auctioning seized assets on the next day following the verification of the above invoice information.

3. Decision on Compulsory Enforcement by Announcing Invoices as Invalid

a) The decision on compulsory enforcement by announcing invoices as invalid shall be made according to Model No. 07/CC issued together with this Circular and accompanied by the Announcement of Invoices as Invalid. The Announcement of Invoices as Invalid shall be made according to Model No. 08/CC issued together with this Circular.

b) The decision on compulsory enforcement to announce invoices as invalid and the Announcement of Invoices as Invalid must be sent to relevant organizations and individuals and the subject of enforcement three working days before the enforcement decision takes effect.

Immediately after the expiration of the deadline for the enforcement decision to deduct money from the account of the subject of enforcement opened at state treasuries, credit institutions, or freeze the account of the subject of enforcement; the enforcement decision to withhold part of the wage or income of an individual. Immediately after meeting the conditions to move to the next measure stipulated in Point d Clause 2 Article 11 of this Circular for organizations and Point c Clause 2 Article 12 of this Circular for individuals.

4. Procedure and Formalities for Implementing Compulsory Enforcement by Announcing Invoices as Invalid

a) On the effective date of the enforcement decision, the tax authority must publish the enforcement decision and the announcement of invoices as invalid of the subject of enforcement on the General Department of Taxation website (www.gdt.gov.vn).

b) During the implementation of this enforcement measure, the tax authority will not accept applications for invoice issuance from organizations and individuals currently under enforcement.

c) The tax authority will notify the termination of this enforcement measure when the subject of enforcement pays off all outstanding taxes, fines, and late payment fees into the state budget along with the announcement of invoices continuing to be valid (Model No. 09/CC issued together with this Circular).

On the same day the announcement of invoices continuing to be valid is issued, the tax authority must publish the announcement of invoices continuing to be valid on the General Department of Taxation website (www.gdt.gov.vn).

5. In cases where customs authorities send a letter requesting the direct managing tax authority of the tax debtor to issue a decision on compulsory enforcement by announcing invoices as invalid

a) The customs authority shall establish and send a document requesting enforcement by means of announcing an invoice as no longer valid for use to the tax authority. The request document must include the following contents: the issuing entity; date of issuance; basis for issuance; name, address, tax code of the organization or individual subject to enforcement; name, position, signature, seal of the issuing entity.

If the tax authority is implementing measures such as account deduction, account freezing, or partial salary withholding, the tax authority shall issue a decision to terminate these measures and immediately enforce the measure of announcing an invoice as no longer valid for use. The tax authority shall implement according to the procedures stipulated in Clauses 2, 3, and Clause 4 of this Article on the same day it receives the request document for enforcement by means of announcing an invoice as no longer valid for use from the customs authority.

If the tax authority is already enforcing the measure of announcing an invoice as no longer valid for use, it must notify the customs authority thereof for monitoring purposes.

If the tax authority has terminated the enforcement by means of announcing an invoice as no longer valid for use and is implementing subsequent enforcement measures, it must notify the customs authority thereof and implement the measures in accordance with Circular No. 190/2013/TT-BTC dated December 12, 2013 of the Ministry of Finance detailing the implementation of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative penalties and enforcement of administrative decisions in the customs sector.

c) The customs authority must notify the tax authority on the same day that the subject of enforcement has paid the outstanding taxes on exported and imported goods into the state budget so that the tax authority can announce that the invoice continues to be valid for use for the subject of enforcement in accordance with point c of Clause 4 of this Article.

Article 14. Enforcement by means of asset seizure and public auction of seized assets as prescribed by law

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

a) Individuals who are self-employed without a managing entity or organization for fixed income or wages.

b) Organizations and individuals without an account or with insufficient funds in their accounts at financial institutions to apply the measure of partial salary or income withholding, or deduction from accounts.

c) Organizations and individuals to whom the enforcement measures prescribed in points a, b, and point c of Clause 1 of Article 3 of this Circular cannot be applied, or have been applied but the full amount of outstanding taxes, fines, and late payment penalties have not yet been collected, or in cases prescribed in Clause 2 of Article 3 of this Circular.

d) 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.

2. Verification of information about the assets of the enforcement subject

a) The authorized person issuing the enforcement decision for asset seizure and public auction of seized assets has the right to send a document to the enforcement subject, the registration authority for property rights, the registration authority for secured transactions, and related organizations and individuals to verify information about the assets.

b) The authorized person issuing the enforcement decision for asset seizure and public auction of seized assets has the right to verify the assets of the enforcement subject in the area where the enforcement subject operates or resides, the registration authority for property rights, the registration authority for secured transactions, and related organizations and individuals.

After verifying the assets of the enforcement subject at the aforementioned locations, the authorized person issuing the enforcement decision must determine the amount of money that can be collected into the state budget through the application of this enforcement measure by estimating the value of the assets after public auction.

c) Verification information includes: verified assets, the value of verified assets reflected in the accounting books of the enforcement subject, business results (for production and service establishments) or economic conditions (for individuals not engaged in business). For assets that require registration and transfer of ownership, verification should be based on purchase and sale contracts, conversion contracts, transfer contracts, or gift contracts, and certificates of ownership rights. Verification should be conducted through the owner, local authorities, competent agencies, or witnesses such as confirmation by the seller, local authorities, or competent agencies regarding the sale transaction.

d) After verification, a record must be established clearly stating the commitment of the information provider. In cases where an organization assists the decision issuer in verifying information, the decision issuer shall be responsible for the results of the verification.

đ) Information verified for assets that require registration and transfer of ownership must be widely announced so that interested parties are aware and protect their interests.

e) For assets that have been legally pledged or mortgaged and are not subject to seizure under Article 38 of Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on administrative penalties and enforcement of administrative tax decisions, the agency or organization conducting the seizure must notify the pledgee or mortgagee of the obligations of the enforcement subject and request the pledgee or mortgagee to provide relevant documentation related to the pledge or mortgage of the enforcement subject's assets promptly to the agency conducting the asset seizure when the pledgor or mortgagor fulfills their obligations under the pledge or mortgage contract.

g) In the case of individuals specified in point d, Clause 1 of this Article, or where, after five (5) working days from the date of sending the verification document regarding assets to the object subject to enforcement, the asset ownership registration authority, the secured transaction registration authority, and related organizations and individuals do not provide or provide incomplete information about the assets, or where it is determined that the amount obtained from selling the seized assets at auction is insufficient to cover the enforcement costs, the competent authority shall shift to enforcing by means of collecting money or assets held by other organizations or individuals.

3. Decision on enforcement by means of seizing assets and selling seized assets at auction

a) The enforcement decision is made according to Model No. 01/CC issued together with this Circular. In the decision on enforcement by means of seizing assets and selling seized assets at auction, the following details must be clearly recorded: the name, address, tax code of the object subject to enforcement; the reason for enforcement; the amount subject to enforcement; the time and place of asset seizure; the type of seized assets; the characteristics of the seized assets; the name, address, account number of the state budget opened at the state treasury; the method of transferring the enforced amount to the state treasury.

b) The enforcement decision is issued immediately after the expiration of the deadline for the enforcement decision by means of notifying non-use invoices or immediately after meeting the conditions to shift to the next measure as stipulated in point d, Clause 2 of Article 13 of this Circular.

c) The enforcement decision by means of seizing assets must be sent to the organization or individual whose assets are being seized, the People's Committee of the commune where the person resides or the organization with its headquarters located in the area or the agency where the person works five (5) working days before the enforcement of asset seizure, except in cases where notification would hinder the enforcement of asset seizure.

d) For seized assets that require registration of ownership rights, the enforcement decision by means of seizing assets must be sent to the following authorities:

The land registration office, the authority with the power to register immovable property attached to land in the case of seizing land use rights and immovable property attached to land.

The traffic vehicle registration authority, in the case of seized assets being motor vehicles.

Other authorities with the power to register ownership and use rights as prescribed by law.

4. Responsibilities of the local government where the object subject to enforcement has its business premises or residence, the asset ownership registration authority, the secured transaction registration authority, and related organizations and individuals

To create favorable conditions and provide necessary information as prescribed by law to the enforcement agency in verifying the conditions for implementing the enforcement decision and to cooperate or organize the enforcement.

5. Procedures for implementing the asset seizure measures shall be carried out in accordance with Articles 38, 40, 41, 42, 43, 44, 45, 46, and Article 47 of Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on administrative penalties for tax violations and enforcement of administrative tax decisions.

6. The proceeds from selling the seized assets of the object subject to enforcement by the enforcement agency implementing the asset seizure and sale measures

a) Pay the outstanding tax debt, fines, and late payment interest on taxes as per the enforcement decision.

b) Reimburse the enforcement costs to the enforcement organization.

c) Return the remaining amount to the object subject to enforcement after fully paying the outstanding tax debt, fines, and late payment interest on taxes into the state budget and fully reimbursing the enforcement costs.

Article 15. Forced collection by means of seizing money or assets of the subject of enforcement held by other organizations or individuals

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;

Forced collection by means of seizing money or assets of the subject of enforcement held by other organizations or individuals (hereinafter referred to as the third party) shall be applied to subjects of enforcement as prescribed in Article 2 of this Circular in the following cases:

a) The tax authority is unable to apply measures for forced collection such as deducting money from the account of the subject of enforcement at the state treasury, financial institution, requesting the freezing of accounts; withholding part of salary or income; notifying that invoices are no longer valid for use; seizing assets, auctioning seized assets according to the provisions of the law, or has applied these measures but still has not collected the full amount of overdue taxes, fines, and late payment penalties.

b) The tax authority has grounds to determine that organizations or individuals (third parties) hold debts or money, assets of the subject of enforcement, including: Organizations or individuals holding debts due to be paid to the subject of enforcement. Organizations or individuals, state treasuries, banks, financial institutions authorized by the subject of enforcement to hold money, assets, goods, valuable papers, or the tax authority has sufficient grounds to prove that the money, assets, goods, valuable papers held by those individuals, households, or organizations belong to the subject of enforcement.

2. Verification of information on the third party holding money or assets of the subject of enforcement

a) The tax authority issues a document requesting the third party holding money or assets of the subject of enforcement to provide information about the money or assets they hold or debts owed to the subject of enforcement.

In case the third party holding money or assets of the subject of enforcement fails to comply, they must submit a written explanation to the tax authority within five working days from the date of receipt of the request document from the tax authority.

b) Based on the information provided by the third party holding money or assets of the subject of enforcement, the tax authority issues a decision for forced collection by means of seizing money or assets of the subject of enforcement held by the third party or debts owed to the subject of enforcement.

3. Decision on enforcement

a) The enforcement decision is made according to Model No. 01/CC issued together with this Circular, the enforcement decision shall clearly state: name, address, taxpayer identification number of the subject of enforcement; reason for enforcement; amount of money subject to enforcement; name, address, taxpayer identification number of the organization or individual holding money or assets of the subject of enforcement; name, address, bank account number of the state budget opened at the state treasury; method of transferring the enforced amount to the state treasury.

b) The decision on enforcement by means of seizing money or assets of the subject of enforcement held by other organizations or individuals must be immediately sent to the following entities: the subject of enforcement; the third party holding money or assets of the subject of enforcement along with a document requesting the third party to implement the enforcement decision; People's Committee of the commune where the person holding money or assets of the subject of enforcement resides or the tax management agency where the organization holding money or assets of the subject of enforcement is located or the agency where the organization or individual holding money or assets of the subject of enforcement works to coordinate implementation.

4. Principles for collecting money or assets of the subject of enforcement from the third party shall be implemented according to the provisions of Article 49 of Decree No. 129/2013/ND-CP dated October 16, 2013 of the Government on administrative penalties for tax violations and enforcement of administrative decisions on taxes.

5. Responsibilities of the third party holding debts or money, assets of the subject of enforcement shall be implemented according to the provisions of Article 51 of Decree No. 129/2013/ND-CP dated October 16, 2013 of the Government on administrative penalties for tax violations and enforcement of administrative decisions on taxes.

The third party is responsible for paying the overdue taxes, fines, and late payment penalties on behalf of the subject of enforcement or transferring the assets of the subject of enforcement to the tax authority for asset seizure. Asset seizure shall be carried out according to the provisions of Article 14 of this Circular.

6. Responsibilities of the tax authority managing the third party with a different location from the subject of enforcement

a) For cases where the place of residence or business premises of the subject of enforcement and the place of residence or business premises of the third party are within the same province but in different districts, the Provincial Tax Department shall be responsible for directing and guiding subordinate tax agencies to cooperate in enforcing tax arrears.

b) For cases where the place of residence or business premises of the subject of enforcement and the place of residence or business premises of the third party are in different provinces, the tax authority shall issue an enforcement decision and send a document requesting the tax authority managing the third party to enforce tax arrears. The tax authority managing the third party shall be responsible for implementing enforcement measures according to the request of the tax authority managing the subject of enforcement.

Article 16. Enforcement by means of revoking business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice permits.

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;

Measures to revoke business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice permits shall only be implemented when the tax authority is unable to apply enforcement measures such as deducting funds from the account of the enforcement target at the state treasury or financial institution, requesting the freezing of accounts; withholding part of salary or income (for individuals); announcing invoices as invalid; seizing assets, auctioning seized assets according to the provisions of the law; collecting money or assets held by other organizations or individuals, or having applied these measures but still failing to collect the full amount of outstanding taxes, fines, and late payment penalties.

2. Verification of Information

The competent authority for enforcement has the responsibility to organize the verification of information of the entity subject to the enforcement measure to revoke business registration certificates, enterprise registration certificates, or establishment and operation licenses, practice permits through management data on taxpayers at the tax authority or at the competent state agency issuing the aforementioned documents of the taxpayer as the basis for issuing a request document.

3. Request Document for Enforcement

a) The request document for enforcing the revocation of business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice permits must include the following main contents: the competent state agency receiving the document; information of the taxpayer subject to enforcement: registered name, tax code, business address; type of document to be revoked; related information about the type of document to be revoked (number, date of issuance...); reasons for implementing the enforcement measure; time requested for the issuing agency to implement the revocation of business registration certificates, enterprise registration certificates, or establishment and operation licenses, practice permits.

b) The request document for enforcement must be sent to the organization or individual subject to enforcement and the competent state management agency responsible for revoking business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice permits within three (03) working days from the date of completing the verification of information of the entity subject to the enforcement measure.

4. Responsibilities of the Agency Implementing the Request Document for Enforcement to Revoke Business Registration Certificates, Enterprise Registration Certificates, or Establishment and Operation Licenses, Practice Permits

Within ten (10) days from the date of receipt of the request document for enforcement from the tax authority, the competent state management agency issuing business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice permits must issue a decision to revoke business registration certificates, enterprise registration certificates, or establishment and operation licenses, practice permits or notify the tax authority of the reason for not revoking.

After receiving the document from the competent state agency regarding the non-revocation of the aforementioned licenses, the tax authority continues to monitor this debt and when there is sufficient information and conditions to implement the previous enforcement measures, the person issuing the enforcement decision has the right to issue a decision to implement the previous enforcement measures to ensure the full collection of the tax amount, fines, and late payment penalties.

Article 17. In cases where taxpayers who owe tax have acts of fleeing or disposing of assets, the authority issuing the enforcement decision shall be entitled to decide on applying appropriate enforcement measures.

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;

In cases where taxpayers who owe tax have acts of fleeing or disposing of assets, the authority issuing the enforcement decision shall decide on applying appropriate enforcement measures to ensure timely recovery of tax arrears for the state budget.

2. Verification of Information

The authority or those granted the power to issue enforcement decisions may organize verification of information by requesting relevant agencies such as the People's Committee of the commune where the taxpayer being enforced against has registered their business or resides; the State Treasury, credit organizations, and other related parties to provide information related to the implementation of the enforcement decision against the taxpayer being enforced against.

The act of fleeing is based on the following information: where the decision has been assigned according to point b Clause 1 Article 6 of this Circular but the taxpayer being enforced against has not paid the full amount of tax recorded in the enforcement decision; the taxpayer being enforced against is not operating at the registered business location, confirmed by the People's Committee or the police station of the commune where the taxpayer being enforced against operates, and the tax authority has verified and determined that the taxpayer being enforced against is no longer operating, including cases of dissolution without following the procedures stipulated in the Law on Enterprises, and the taxpayer being enforced against changes the registered business location but does not notify the tax authority within ten working days from the date of change as provided for in Article 27 of the Law on Tax Administration.

The act of disposing of assets is based on the following information: the taxpayer being enforced against carries out procedures to transfer, give away, sell assets, clear accounts, dispose of account balances in an unusual manner unrelated to normal transactions in production and business operations before the tax authority issues the enforcement decision.

3. Responsibilities of organizations and individuals in enforcement

a) Based on specific circumstances, the tax authority shall implement the application of appropriate enforcement measures to collect all taxes, late payment penalties, and fines into the state budget.

b) Implement the procedures and formalities as guided in each enforcement measure prescribed in Articles 11, 12, 13, 14, 15, and Article 16 Section 2 of this Circular.

Section 3

IMPLEMENTATION

Article 18. Effective Date

1. This Circular takes effect from February 21, 2014.

2. Repeal Circular No. 157/2007/TT-BTC dated December 24, 2007 of the Ministry of Finance guiding the enforcement of administrative decisions on tax.

Article 19. Guidance and organization of implementation

1. Other provisions on enforcement within the scope regulated by laws on administrative violations not covered in this Circular shall be implemented according to the regulations of laws on administrative violations and other relevant laws.

2. Attachments to this Circular include templates for work records, handover documents for seized files and assets, certification records, enforcement records, and enforcement decisions.

3. The tax authority shall establish a database on taxpayers based on information provided by taxpayers and other organizations and individuals according to the provisions of the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, serving the enforcement of administrative decisions on tax.

The tax authority shall use information technology applications, business information systems, and databases on taxpayers to manage taxes; assess the level of compliance with the law by taxpayers to carry out tax management activities and enforce measures as prescribed by law.

Article 20. Responsibility for Implementation

1. All levels of tax authorities shall be responsible for disseminating and guiding taxpayers; the State Treasury, credit organizations; organizations, households, and individuals to implement the guidance in this Circular.

2. All levels of tax authorities shall cooperate with state agencies, political organizations, political-social organizations, social organizations, and occupational associations to publicize, educate, and mobilize the people to implement and supervise the implementation of this Circular. During the implementation process, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.