Consolidated Document number 69/VBHN-BTC Circular guiding the enforcement of administrative tax decisions

CIRCULAR ¹

Guidelines on Enforcement of Administrative Decisions on Tax

19/2018/TT-BGTVT) which has been amended and supplemented by Clause 7, Article 1 of Circular No. 08/2024/TT-BGTVT dated April 4, 2024, issued by the Minister of Transport, amending and supplementing certain articles of Circular No. 19/2018/TT-BGTVT 215/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance, guiding enforcement of administrative decisions on tax, effective from February 21, 2014, amended and supplemented by:

19/2018/TT-BGTVT) which has been amended and supplemented by Clause 7, Article 1 of Circular No. 08/2024/TT-BGTVT dated April 4, 2024, issued by the Minister of Transport, amending and supplementing certain articles of Circular No. 19/2018/TT-BGTVT 87/2018/TT-BTC dated September 27, 2018, issued by the Ministry of Finance, amending and supplementing certain provisions of Circular No. 215/2013/TT-BTC December 31, 2013, issued by the Ministry of Finance, guiding enforcement of administrative decisions on tax, effective from November 15, 2018.

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

Pursuant to the Law on Handling Administrative Violations No.intention administrative violations No.7. Supplement Subpoint c, Clause 1 and amend Clause 2, Article 12 as follows:5/2012/QH 13 dated June 20, 2012;1Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No.

21/2012/QH13 dated June 20, 11 Pursuant to the Ordinance on Consolidating Normative Legal Documents dated March 22

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

Decree No. 83/2013/NĐ-CP dated July 22, 2013, promulgated by 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;

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

Decree No. 166/2013/NĐ-CP dated December 11 2013, promulgated by the Government stipulating enforcement of administrative decisions on administrative penalties.

At the proposal of the Director of the General Bureau of Meteorology and Hydrology, the Head of the Science and Technology Department, and the Head of the Legal Department;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPDirector General of the State Tax总局；

The Minister of Finance issues this Circular to guide Chapter II of Decree No. 129/2013/NĐ-CP on enforcement of administrative decisions on tax as follows:1Section 1. GENERAL PROVISIONS²

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

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.

An administrative decision on tax includes: decisions on administrative penalties for tax violations; decisions to temporarily suspend enforcement; notifications and decisions on tax assessment, notifications and decisions on payment of taxes, fines, and late payment penalties into the state budget; decisions on refund recovery; decisions on extension; decisions on applying remedial measures according to laws on handling administrative violations related to tax; decisions on compensation for damages; other administrative decisions on tax as prescribed by law.councillORS a) Organizations and individuals subject to enforcement of administrative decisions on tax (hereinafter referred to collectively as "the subject of enforcement") as prescribed by the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration (hereinafter referred to collectively as the "Tax Administration Law").

b) Tax authorities, tax officials.

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.

c) Authorities and persons with enforcement power and responsibility.

d) State agencies, organizations, and other individuals related to tax enforcement.

Article 2. Cases Subject to Enforcement

1. For taxpayers

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

b) A taxpayer who still owes taxes, fines, and late payment penalties and engages in acts of fleeing or disposing of assets.

c) A taxpayer who does not comply with an administrative penalty decision on tax within 10 (ten) days from the date of receipt of the administrative penalty decision on tax shall be subject to enforcement of the administrative penalty decision on tax. In case the administrative penalty decision on tax has an execution period longer than 10 (ten) days and the taxpayer does not comply with the decision within the time specified in the decision, they will be subject to enforcement of the administrative penalty decision on tax (except in cases where the execution of the administrative penalty decision on tax is suspended or temporarily halted).

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

3. Guarantee organizations for tax payment for taxpayers: if the guarantee organization fails to pay the full amount of taxes, fines, and late payment penalties into the state budget within 90 (ninety) days from the deadline for tax payment as approved by the tax authority, the guarantor will be subject to enforcement as prescribed by 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") which fails to transfer funds from the account of the subject of enforcement opened at the State Treasury to the state budget according to the administrative penalty decision on tax issued by the tax authority.

5. Organizations and individuals related to non-compliance with administrative penalty decisions on tax issued by competent authorities.ANNEX I.A[31]The guarantor shall be compulsorily enforced according to the provisions of the Law on Tax Administration and the Law on Handling Administrative Violations if, within ninety (90) days from the deadline for payment of taxes, fines, and late payment penalties for taxes as stipulated in the approval document of the tax authority, the taxpayer has not fully paid into the State budget.

4. The State Treasury, provincial State Treasury, district State Treasury (hereinafter referred to collectively as the State Treasury) shall not carry out the deduction of funds from the account of the entity subject to compulsory enforcement opened at the State Treasury to pay into the State budget according to the administrative penalty decision of the tax authority.

5. Organizations and individuals related to the case do not comply with the administrative penalty decisions of the competent authority regarding tax violations.

Article 3. Compulsory Measures

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

a) Seize funds from the account of the enforcement subject 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) Attach assets, sell attached assets at auction according to the provisions of the law to collect overdue taxes, fines, late payment interest on taxes, and late payment interest on fines³ into the state budget.

e) Collect money or other property of the enforcement subject held by other organizations or individuals.

f) Revoke business registration certificates, enterprise registration certificates, establishment and operation licenses, and practice licenses.

2. The application of the above compulsory measures shall be implemented 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 compulsory measure decision has been issued but there is information or conditions to implement the previous compulsory measure, the person issuing the compulsory measure decision has the right to decide to terminate the ongoing compulsory measure and issue a decision to implement the previous compulsory measure to ensure full collection of the amount of taxes, fines, and late payment interest on taxes. rockCompulsory enforcement measures are being implemented and a decision to implement compulsory enforcement measures must be issued beforehand to ensure full collection of the tax amount, fines, and late payment penalties.

Article 4. Authority to Issue Compulsory Measure Decisions for Enforcing Administrative Tax Decisions (hereinafter referred to collectively as compulsory measure decisions) and Division of Enforcement Authority

1. The following persons have the authority to issue compulsory measure 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 subordinate authorities12. Leather shoesa) The Director of the General Department of Taxation, the Director of the Tax Department, and the Director of the Tax Branch have the authority to issue compulsory measure decisions, apply the compulsory measures prescribed in points a, b, c, d, and e of 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 compulsory measure decisions to enforce administrative penalty decisions for tax violations within their jurisdiction.

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

2. Division of enforcement authority

a) The Director of the General Department of Taxation and the Director of the Tax Department have the authority to issue compulsory measure decisions for: administrative tax decisions they issue; administrative tax decisions issued by subordinates but lacking enforcement authority or subordinates having the authority to issue compulsory measure decisions but lacking the necessary personnel and means to organize the enforcement of compulsory measures and requesting superiors to issue compulsory measure decisions in writing.

b) The Director of the General Department of Taxation issues compulsory measure decisions for enforcement subjects with multiple offices located in different regions managed by several Tax Departments.

c) The Director of the Tax Department issues compulsory measure decisions when the enforcement subject has multiple offices located in different areas within the same region (same province or centrally governed city) managed by several Tax Branches.

3. Persons authorized to issue compulsory measure decisions as stipulated in Clause 1 and Clause 2 of this Article may delegate such authority to deputy heads for consideration and issuance of compulsory measure decisions. Delegation can only occur in the absence of the head and must be documented, specifying the scope, content, duration of delegation, and the deputy receiving the delegation must bear responsibility for their decisions before the head and the law. The person receiving the delegation may not further delegate this authority to any other individual..

3. The person authorized to issue the compulsory enforcement decision as stipulated in Clause 1 and Clause 2 of this Article may delegate such authority to a deputy when absent. Such delegation must be in writing, clearly defining the scope, content, and duration of the delegation, and the deputy must bear responsibility for their decisions before the superior and the law. The delegated person may not further delegate this authority to any other individual.

Article 5. Principles for Applying Coercive Measures

1. The subsequent application of coercive measures shall be carried out when previous coercive measures cannot be applied or have been applied but have not yet collected the full amount according to the administrative tax decision; in the case of coercive measures by deducting part of salary or income, such measures shall only be applied to individual taxpayers. overdue taxes, fines, late payment interest on taxes, and late payment interest on fines⁴ pursuant to the tax administrative decision; in the case of rockcompulsory enforcement through the deduction of part of the salary or income, it only applies to individual taxpayers.

2. Calculation of days for implementing coercive procedures

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

b) In cases where the deadline is calculated in "working days", it is counted according to the working days of state administrative agencies as stipulated by law: all days according to the Gregorian calendar except Saturdays, Sundays, public holidays, and Tet (collectively referred to as holidays).to working days according to the Gregorian calendar, excluding Saturdays, Sundays, holidays, and Tet (collectively referred to as non-working days).

c) In cases where the deadline is calculated from a specific day, the starting day of the deadline calculation is the day following the specific day.

d) In cases where the last day of the deadline for implementing coercive procedures coincides with a holiday as stipulated by law, the last day of the deadline is considered the next working day after the holiday.

3.⁵ Suspension or non-implementation of coercive measuresNo.against taxpayers who owe taxes, fines, late payment penalties on taxes, or late payment penalties on fines, but have been subject to coercive measures or reached the deadline for applying coercive measures, provided that the tax authority has issued one of the following documents:

a) Decision on Gradual Payment of Tax Arrears;

b) Decision on Extension of Tax Payment;

c) Notice of Non-Collection of Late Payment Penalties."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."late payment penalties.

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

Article 6. Sending the Coercive Measure Decision to Organizations and Individuals Subject to Coercion and Related Parties ⁶

1For organizations and individuals subject to coercion:

a) The coercive measure decision must be sent to the subject of coercion before the coercive measures are implemented. In cases where the taxpayer has opened an electronic tax transaction account, the coercive measure decision shall be sent via electronic means. In cases where the taxpayer has not opened an electronic tax transaction account, the coercive measure decision shall be delivered directly or sent by registered mail through the post office. rockenforcement decision must be sent toexport, the entity subject to compulsory enforcement before the enforcement takes place. In cases where the taxpayer has alreadyshall a transaction account for tax payments,policies electronically, the compulsory enforcement decision shall be sent via electronic means. If the taxpayer has not yetshall a transaction account for tax payments electronically, the compulsory enforcement decision shall be delivered directly or sent by registered mail through the post office. If the taxpayer has an address registered with the tax authority, the delivery shall be deemed completed.

b) The circumstances under which the decision is deemed to have been delivered are as follows:

- In cases where the decision is delivered directly and the organization or individual subject to coercion does not accept it, the authorized person or tax officer responsible for delivering the coercive measure decision shall prepare a record of the refusal to accept the decision, with confirmation from the local government authority at the place of registration of the organization or individual, which shall be deemed as the decision having been delivered.â0 days

- In cases where the decision is sent by registered mail, if after a period of 0 days, counting from the third time the decision on coercive measures was returned due to the organization or individual subject to coercion not accepting it; the coercive measure decision has been posted at the headquarters of the organization or residence of the individual subject to coercion or there is evidence that the person subject to coercion evaded acceptance of the coercive measure decision, then the decision is deemed to have been delivered. 1from the date the compulsory enforcement decision was sent by registered mail for the third time but returned due to the organization or individual subject to compulsory enforcement refusing to accept it; or the decision was posted at the headquarters of the organization or residence of the individual subject to compulsory enforcement, or there is evidence that the person subject to compulsory enforcement evaded receiving the compulsory enforcement decision, then the decision shall be deemed delivered.toThe authority issuing the compulsory enforcement decision or the tax officer responsible for enforcing the decision must send the compulsory enforcement decision to the organization or individual

2. For related organizations and individuals:

The authorized person issuing the coercive measure decision or the tax officer responsible for enforcing the coercive measure decision must send the coercive measure decision to related organizations and individuals before implementing the coercive measures.shall related before proceeding with the enforcement.shall If compulsory enforcement requires cooperation from the People's Committee of the commune, ward, town, then the compulsory enforcement decision must be sent to the Chairman of the People's Committee of the commune, ward, town.

from the date specified in the compulsory enforcement decision. The statute of limitations for applying compulsory enforcement is thirty (30) days as stated in the compulsory enforcement decision.â3. Personnel working in confidential services receiving salaries equivalent to those of military personnel currently employed at the State Cryptographic Agency; civilian students receiving subsistence allowance from the state budget according to regulations and policies applicable to military students.âIf they obstruct or prevent the tax authority from implementing compulsory enforcement measures as stipulated in Article 3 of this Circular, the statute of limitations will be recalculated from the date these actions cease.â3. Personnel working in confidential services receiving salaries equivalent to those of military personnel currently employed at the State Cryptographic Agency; civilian students receiving subsistence allowance from the state budget according to regulations and policies applicable to military students.âIf the coercive measures require cooperation from the People's Committee of the commune, ward, or town, the coercive measure decision must be sent to the Chairman of the People's Committee of the commune, ward, or town where the coercive measures will be implemented before enforcement to coordinate implementation.

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

1. Implementation responsibilities

a) The authority issuing the compulsory enforcement decision shall be responsible for organizing the implementation of that decision.

The authority 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 on tax violations issued by itself and its subordinate levels.

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 an agency to organize the implementation of the compulsory enforcement decision. The assignment of the leading agency must follow the principle that the case falls within the expertise of a specific agency, then it should be assigned to that agency; in cases involving multiple agencies, the decision shall be made based on specific circumstances.development decide to assign one agency to lead the organization of the compulsory enforcement decision implementation.

c) The People's Committee of the commune where the object of compulsory enforcement is located shall be responsible for directing related agencies to cooperate with the tax agency in implementing compulsory enforcement of tax administrative 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 lead the 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 this Decree. 166/2013/NĐ-CP dated November 12, 2013, of the Government on enforcement of coercive measures to execute administrative penalty decisions.

Article 8. Ensuring the enforcement of compulsory enforcement decisions

1. Measures to ensure the enforcement of compulsory enforcement decisions

a) InThis Resolution takes effect from the date it is adopted by the National Assembly.the case where the taxpayer owes taxes, fines, and late payment penalties and engages in acts of fleeing or disposing of assets, the authority issuing the compulsory enforcement decision shall apply appropriate enforcement measures to promptly recover the tax debt for the state budget according to Article 17, Section 2 of this Circular.

b) If there is sufficient evidence to determine that the ongoing enforcement measure is not recovering the amount, overdue taxes, fines, late payment interest on taxes, and late payment interest on fines⁷ the authority issuing the compulsory enforcement decision has the right to terminate the ongoing enforcement decision and issue a new enforcement decision.

c) If the organization or individual subject to enforcement engages in resistance and does not comply with the enforcement decision even after persuasion and explanation efforts prove ineffective, the authority issuing the enforcement decision may mobilize resources and means to ensure the enforcement of the compulsory measures.

d) If the enforcement decision has been handed over to the individual subject to enforcement as prescribed but the individual has not implemented it or evades implementation, they will be placed on a list prohibiting departure from the country.

2. Transfer of enforcement of compulsory enforcement decisions to ensure enforcement

a) In the case of organizations or individuals subject to enforcement in residing or having their headquarters in another province but lacking conditions to comply with the enforcement decision at the location where the tax agency issued the enforcement decision, the enforcement decision shall be transferred to the tax agency where the organization's headquarters or the individual resides to organize enforcement.

b) In the case of organizations or individuals subject to enforcement in a district within a mountainous, island, or remote area where travel is difficult and the organizations or individuals lack conditions to comply with the enforcement decision at the place of issuance, the enforcement decision shall be transferred to the tax agency where the individual resides or the organization's headquarters to organize 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.

However, 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.development including tax, fines, late payment penalties for taxes, late payment penalties for fines into the State budget of the entity subject to compulsory enforcement or the decision to extend the tax payment deadline, the decision to gradually pay off the tax debt, or the notice of exemption from late payment penalties.

2. Within the time limit prescribed in Clause 1 of this Article, if organizations or individuals subject to forced measures deliberately evade, delay, or obstruct the enforcement process, failing to fulfill their obligations such as not accepting the forced execution decision,ìobstructing the tax authority from implementing forced execution measures as stipulated in Article 3 of this Circular, then the enforcement time limit shall be recalculated from the point at which these actions cease.policies- Transportation costs for moving goods or assets; rental or preservation costs for seized assets; other actual expenses (if any).

3.⁸ A forced execution decision ceases to be effective from the moment the person subject to forced execution complies with the administrative violation handling decision on taxes or has fully paid the owed tax, fines, late payment fees on taxes, and late payment fees on fines into the state budget orNo. tiont thupolicies the owed tax, fines, late payment fees on taxes, and late payment fees on fines have been paid into the state budget orpolicies belong to cases where the deadline for tax payment has been extended or the tax debt is being paid gradually or not"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."late payment penalties.

The basis for terminating the effectiveness of a tax forced execution decision is the receipt showing full payment of the tax, fines, late payment fees on taxes, and late payment fees on fines into the state budget by the person subject to forced execution or the decision extending the tax payment deadline or the decision to pay the tax debt gradually or the notice waiving late payment fees.onAfter the compulsory enforcement decision is approved, the organization implementing the compulsory enforcement may apply for provisional funding from the budget allocated to the agency executing the compulsory enforcement decision for the enforcement activities.

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; remuneration for experts involved in valuation to organize auctions, costs for organizing asset auctions; costs for renting equipment to dismantle, transport goods, and assets; costs for renting to keep or store seized assets; other actual costs (if any). For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;The agency implementing the compulsory enforcement decision is responsible for monitoring and urging the entities liable for enforcement costs to recover the temporarily advanced funds.êThe account of the entity subject to compulsory enforcement opened at the State Treasury, credit institution; the requirement to freeze the account applies to entities subject to compulsory enforcement as prescribed in Article 2 of this Circular.

2. Levels of expenditure

The Director of the General Department of Taxation bases on national standards, regulations, and norms, and the nature of 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 for tax forced execution activities.

b) The person subject to forced execution is responsible for paying the entire forced execution cost to the organization implementing forced execution according to the notification of that organization.

c) If the person subject to forced execution does not voluntarily pay or pays insufficiently or does not pay within the notified time by 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 rockThe entity subject to compulsory enforcement at the State Treasury, credit institution;

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 agency issuing the forced execution decision for approval the plan for 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 approval, 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 plan for forced execution, the organization implementing forced execution will proceed with advance payment procedures for forced execution costs from the state budget funds allocated to the agency implementing the forced execution decision.policies a) Information about the taxpayer's account in the tax management database or data

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 submits to the head of the agency issuing the forced execution decision for approval the settlement of forced execution costs.

Based on the approved settlement of forced execution costs and the remaining amount after the person subject to forced execution has fully paid the owed tax, fines, late payment fees on taxes, and late payment fees on fines as recorded on the tax forced execution decision into the state budget,policies collectedpolicies remaining after theđượ full payment of tiont thupolicies owed tax, fines, late payment fees on taxes, and late payment fees on finesorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.⁹ recorded on 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, month, year of processing, the amount to be settled, the payment address in cash or bank account number if paid by transfer, and other necessary information).toWhen the full amount from the person subject to forced execution is collected according to the approved settlement, the organization implementing forced execution must immediately refund the previously advanced forced execution costs to the agency organizing the implementation of the forced execution decision as prescribed.

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

related;

c) At the end of each quarter and year, the agency organizing the implementation of the forced execution decision compiles and reports on the use of advance payment 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 Settlement of Forced Execution Costs

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

Mục 2. CÁC BIỆN PHÁP CƯỠNG CHẾ VÀ TRÌNH TỰ, THỦ TỤC CƯỠNG CHẾ THI HÀNH QUYẾT ĐỊNH HÀNH CHÍNH THUẾ ||| Section 2. ENFORCEMENT MEASURES AND PROCEDURES FOR ENFORCING ADMINISTRATIVE DECISIONS ON TAXES

Điều 11. Cưỡng chế bằng biện pháp trích tiền từ tài khoản của đối tượng bị cưỡng chế tại kho bạc nhà nước, tổ chức tín dụng; yêu cầu phong tỏa tài khoản ||| 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) Áp dụng cưỡng chế bằng biện pháp trích tiền từ tài khoản của đối tượng bị cưỡng chế mở tài khoản tại kho bạc nhà nước, tổ chức tín dụng; yêu cầu phong tỏa tài khoản áp dụng đối với đối tượng bị cưỡng chế thuộc các trường hợp quy định tại Điều 2 Thông tư này. ||| a) Enforcement by means of deducting money from the account of the enforcement subject opening an account at the state treasury or credit institution; requesting to freeze the account shall apply to the enforcement subjects specified in Article 2 of this Circular.toin the account of the entity subject to compulsory enforcement provided by the State Treasury, credit institution upon request of the authorized person.

b) Trường hợp đối tượng bị cưỡng chế là chủ dự án ODA, chủ tài khoản nguồn vốn ODA và vay ưu đãi tại kho bạc nhà nước, tổ chức tín dụng thì không áp dụng biện pháp cưỡng chế này. ||| b) In cases where the enforcement subject is the owner of an ODA project, the owner of an ODA fund account and preferential loan accounts at the state treasury or credit institution, this enforcement measure shall not be applied.

2.¹⁰ Căn cứ ban hành quyết định cưỡng chế bằng biện pháp trích tiền từ tài khoản hoặc yêu cầu phong tỏa tài khoản của đối tượng bị cưỡng chế tại kho bạc nhà nước, tổ chức tín dụng: ||| The basis for issuing decisions on enforcement by means of deducting money from the account or requesting to freeze the account of the enforcement subject at the state treasury or credit institution:No.- The account opened at the State Treasury, credit institution;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."a) Thông tin về tài khoản của người nộp thuế tại cơ sở dữ liệu quản lý thuế hoặc dữ liệu của tổ chức, cá nhân liên quan; ||| a) Information about the taxpayer's account in the tax management database or data of related organizations and individuals;

a) Account number, balance, and relevant information about the account and transactions in the account of the taxpayer at the State Treasury; lb) Thông tin về tài khoản, số tiền hiện có trong tài khoản của đối tượng bị cưỡng chế do kho bạc nhà nước, tổ chức tín dụng cung cấp theo yêu cầu của người có thẩm quyền ban hành quyết định cưỡng chế trong trường hợp cơ sở dữ liệu tại cơ quan thuế không đầy đủ. ||| b) Information about the account, the amount of money currently in the account of the enforcement subject provided by the state treasury or credit institution upon request of the authorized person issuing the enforcement decision when the tax authority's database is incomplete.shall b) Method of transferring the deducted amount from the credit institution to the State Treasury;

3. Quyết định cưỡng chế trích tiền từ tài khoản; phong tỏa tài khoản ||| 3. Decision on enforcement by deducting money from the account; freezing the accountNo. a) Quyết định cưỡng chế lập theo mẫu số 01/CC ban hành kèm theo Thông tư này, tại quyết định cưỡng chế trích tiền từ tài khoản cần ghi rõ: họ tên, địa chỉ, mã số thuế của đối tượng bị cưỡng chế; lý do bị cưỡng chế; số tiền bị cưỡng chế; số tài khoản của đối tượng bị cưỡng chế; tên kho bạc nhà nước, tổ chức tín dụng nơi đối tượng bị cưỡng chế mở tài khoản; tên, địa chỉ, số tài khoản của ngân sách nhà nước mở tại kho bạc nhà nước; phương thức chuyển số tiền bị trích chuyển từ tổ chức tín dụng đến kho bạc nhà nước; phong tỏa tài khoản (nếu có). ||| a) The enforcement decision shall be made according to Model No. 01/CC issued together with this Circular, in which the enforcement decision on deducting money from the account must clearly state: name, address, tax code of the enforcement subject; reason for enforcement; amount of money to be enforced; account number of the enforcement subject; name of the state treasury or credit institution where the enforcement subject has opened an account; name, address, account number of the state budget opened at the state treasury; method of transferring the deducted amount from the credit institution to the state treasury; freezing the account (if applicable).shall c) Freezing the account (if applicable).onQuyết định cưỡng chế phải được ban hành tại các thời điểm sau: ||| The enforcement decision must be issued at the following times:

- Sau ngày thứ 90 (chín mươi) kể từ ngày: Số tiền thuế, tiền chậm nộp tiền thuế hết thời hạn nộp thuế; hết thời hạn cho phép nộp dần tiền thuế nợ theo quy định của pháp luật. ||| - After the 90th day from the date: The tax amount, late payment interest on taxes exceed the tax payment deadline; the deadline for gradually paying off overdue tax debts as prescribed by law.

- Ngay sau ngày hết thời hạn gia hạn nộp thuế. ||| - Immediately after the deadline for extended tax payment.

- Ngay sau ngày người nộp thuế không chấp hành quyết định xử phạt vi phạm hành chính về thuế theo thời hạn ghi trên quyết định xử phạt (trừ trường hợp được hoãn hoặc tạm đình chỉ thi hành quyết định xử phạt vi phạm hành chính về thuế). ||| - Immediately after the taxpayer fails to comply with the administrative penalty decision on tax within the time limit stated in the penalty decision (except in cases where the execution of the administrative penalty decision on tax is suspended or temporarily halted).policiesc) Quyết định cưỡng chế bằng biện pháp trích tiền từ tài khoản được gửi cho đối tượng bị cưỡng chế, kho bạc nhà nước, tổ chức tín dụng nơi đối tượng bị cưỡng chế có tài khoản kèm theo Lệnh thu ngân sách nhà nước trong thời hạn 05 (năm) ngày làm việc trước khi tiến hành cưỡng chế. ||| c) The enforcement decision by means of deducting money from the account must be sent to the enforcement subject, the state treasury, and the credit institution where the enforcement subject has an account along with the State Budget Collection Order within five working days before enforcement.to - After ninety (90) days

b)¹¹ Trường hợp đối tượng bị cưỡng chế có tài khoản tại nhiều tổ chức tín dụng, kho bạc nhà nước khác nhau thì người có thẩm quyền căn cứ vào số lượng tài khoản mở tại các tổ chức tín dụng, kho bạc nhà nước để ban hành quyết định cưỡng chế trích tiền từ tài khoản đối với một tài khoản hoặc nhiều tài khoản, đồng thời yêu cầu tổ chức tín dụng, kho bạc nhà nước phong tỏa tài khoản đối với các tài khoản còn lại của người nộp thuế tương ứng với số tiền bị cưỡng chế trong trường hợp cần thiết. ||| In cases where the enforcement subject has accounts at multiple credit institutions and state treasuries, the authorized person shall base the enforcement decision on deducting money from the account on the number of accounts opened at these credit institutions and state treasuries, applying the decision to one or more accounts, and simultaneously requesting the credit institutions and state treasuries to freeze the remaining accounts of the taxpayer corresponding to the amount to be enforced if necessary.

- Immediately after the deadline for extended tax payment"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Trong quá trình thực hiện quyết định, nếu một hoặc một số các tổ chức tín dụng, kho bạc nhà nước đã thực hiện trích tiền hoặc đã trích đủ số tiền theo quyết định cưỡng chế (có chứng từ nộp tiền vào ngân sách nhà nước theo quyết định cưỡng chế) thì tổ chức tín dụng hoặc kho bạc nhà nước hoặc người nộp thuế thông báo cho cơ quan ban hành quyết định cưỡng chế ngay trong ngày trích chuyển. Cơ quan thuế có trách nhiệm thông báo cho các tổ chức tín dụng, kho bạc nhà nước ngay trong ngày nhận được thông báo nộp đủ tiền thuế để dừng việc phong tỏa tài khoản, cưỡng chế trích tiền từ tài khoản. ||| During the implementation of the decision, if one or some credit institutions or state treasuries have deducted money or have deducted the full amount according to the enforcement decision (with proof of payment into the state budget according to the enforcement decision), the credit institution or state treasury or the taxpayer must immediately notify the agency issuing the enforcement decision on the day of deduction. The tax authority is responsible for immediately notifying the credit institutions and state treasuries on the day it receives notification of full tax payment to stop the freezing of accounts and enforcement of deductions from accounts.

If the entity subject to compulsory enforcement has accounts at multiple credit institutions, State Treasuries,

4. Trách nhiệm của kho bạc nhà nước, tổ chức tín dụng nơi đối tượng bị cưỡng chế mở tài khoản ||| 4. Responsibilities of the state treasury and credit institutions where the enforcement subject has opened an account

a) Trong thời hạn 03 (ba) ngày làm việc kể từ ngày nhận được yêu cầu bằng văn bản của cơ quan ban hành quyết định cưỡng chế, kho bạc nhà nước, tổ chức tín dụng phải cung cấp các thông tin cần thiết bằng văn bản về số hiệu tài khoản, số dư và các thông tin liên quan đến tài khoản và các giao dịch qua tài khoản của đối tượng bị cưỡng chế mở tại đơn vị mình. ||| a) Within three working days from the date of receiving a written request from the agency issuing the enforcement decision, the state treasury and credit institutions must provide necessary information in writing about the account number, balance, and related information about the account and transactions through the account of the enforcement subject opened at their own unit.

d)¹² (Repealed)

đ)¹³ the authority issuing the compulsory enforcement decision bases the decision to deduct money from the account rockb) Trong thời hạn 05 (năm) ngày làm việc kể từ ngày nhận được quyết định cưỡng chế của cơ quan có thẩm quyền kèm theo Lệnh thu ngân sách nhà nước, kho bạc nhà nước, tổ chức tín dụng có trách nhiệm làm thủ tục trích chuyển số tiền của đối tượng bị cưỡng chế vào tài khoản thu ngân sách nhà nước mở tại kho bạc nhà nước; thông báo ngay cho cơ quan ban hành quyết định cưỡng chế và đối tượng bị cưỡng chế biết ngay trong ngày trích chuyển. ||| b) Within five working days from the date of receiving the enforcement decision from the authorized agency accompanied by the State Budget Collection Order, the state treasury and credit institutions are responsible for processing the transfer of the enforcement subject's funds into the state budget account opened at the state treasury; immediately informing the agency issuing the enforcement decision and the enforcement subject of the transfer on the same day.in on the account, while requiring the credit institution, State Treasury to freeze the account for any remaining accounts. lTrường hợp số dư trong tài khoản tiền gửi ít hơn số tiền mà đối tượng bị cưỡng chế phải nộp thì vẫn phải trích chuyển số tiền đó vào tài khoản của ngân sách nhà nước, việc trích chuyển không cần sự đồng ý của đối tượng bị cưỡng chế. Sau khi trích chuyển, kho bạc nhà nước, tổ chức tín dụng có trách nhiệm thông báo cho cơ quan thuế và đối tượng bị cưỡng chế biết việc trích chuyển. ||| If the balance in the deposit account is less than the amount that the enforcement subject must pay, the amount still needs to be transferred into the state budget account without the consent of the enforcement subject. After the transfer, the state treasury and credit institutions are responsible for informing the tax authority and the enforcement subject of the transfer.development in the case ofNo.c) Thực hiện phong tỏa tài khoản của đối tượng bị cưỡng chế đối với số tiền bằng với số tiền ghi trong quyết định cưỡng chế ngay khi nhận được quyết định cưỡng chế của người có thẩm quyền ban hành quyết định cưỡng chế đối với quyết định cưỡng chế có yêu cầu phong tỏa tài khoản của đối tượng bị cưỡng chế. ||| c) Immediately implement the freezing of the enforcement subject's account for the amount equal to the amount recorded in the enforcement decision upon receipt of the enforcement decision from the authorized person issuing the enforcement decision for enforcement decisions requiring the freezing of the enforcement subject's account.tonecessity again d) Trường hợp quá 30 (ba mươi) ngày kể từ ngày quyết định cưỡng chế có hiệu lực mà tài khoản của đối tượng bị cưỡng chế không đủ số tiền để trích nộp số tiền bị cưỡng chế vào tài khoản thu ngân sách nhà nước thì kho bạc nhà nước, tổ chức tín dụng thông báo bằng văn bản cho cơ quan đã ban hành quyết định cưỡng chế, kèm theo bảng kê chi tiết số dư và các giao dịch qua tài khoản tiền gửi của đối tượng bị cưỡng chế trong thời hạn quyết định cưỡng chế có hiệu lực. ||| d) If over thirty days from the date the enforcement decision becomes effective, the enforcement subject's account does not have enough money to deduct and transfer the enforced amount into the state budget account, the state treasury and credit institutions must notify the issuing agency in writing, attaching a detailed statement of the balance and transactions through the enforcement subject's deposit account during the period the enforcement decision is effective.No. During the implementation of the decision, if one or more credit institutions, State Treasuries have already deducted the money or have deducted the full amount as stipulated in the compulsory enforcement decision (with proof of payment into the State budget according to the compulsory enforcement decision), the credit institutionầor State Treasury or the taxpayer must notify the agency issuing the compulsory enforcement decision on the day of the deduction. The tax authority is responsible for notifying the credit institutions, State Treasuries immediately upon receipt of the notification of full tax payment to stop freezing the account and compulsory deduction from the account..

4. Responsibilities of the State Treasury, credit institution where the entity subject to compulsory enforcement has an account"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."a) Within three (3) working days from the date of receipt of the written request of the agency issuing the compulsory enforcement decision, the State Treasury, credit institution must provide necessary information in writing about the account number, balance, and relevant information about the account and transactions in the account of the entity subject to compulsory enforcement opened at their unit.

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

a) Within three (3) 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 respective units.

b) Within five (5) working days from the date of receiving the enforcement decision of the competent authority accompanied by the State Budget Collection Order, the state treasury, credit institutions shall process the procedures to transfer the amount of money of the enforced subject into the state budget collection account opened at the state treasury; immediately notify the issuing enforcement decision agency and the enforced subject on the day of the transfer.

In case the balance in the deposit account is less than the amount that the enforced subject must pay, the amount still needs to be transferred into the state budget account; the transfer does not require the consent of the enforced subject. After the transfer, the state treasury, credit institutions shall notify the tax authority and the enforced subject about the transfer.toi account of the state budget, the transfer does not require the consent of the enforced subject. After the transfer, the state treasury, credit institutions have the responsibility to notify the tax authority and the enforced subject about the transfer.

c) Implement the freezing of the account of the enforced subject for the amount equal to the amount recorded in the enforcement decision immediately upon receipt of the enforcement decision issued by the authorized person who issues the enforcement decision requiring the freezing of the enforced subject's account.

d) In case more than thirty (30) days from the effective date of the enforcement decision, the enforced subject's account does not have enough funds to transfer the amount to be enforced into the state budget collection account, the state treasury, credit institutions shall notify in writing to the agency that issued the enforcement decision, along with a detailed statement of the balance and transactions through the deposit account of the enforced subject during the period the enforcement decision was effective. overdue taxes, fines, late payment interest on taxes, and late payment interest on fines¹⁴ to the state treasury.

đ) In case the account of the object subject to compulsory enforcement still has a balance or there are transactions through the account that the State Treasury or credit institution does not transfer into the State budget account,ì these organizations will be subject to administrative penalties for tax violations as prescribed in Article 12 of the Government Decree number 129/2013/NĐ-CP dated October 16, 2013 on administrative penalties for tax violations and compulsory enforcement of administrative decisions on taxes.

5. Collection by means of deducting money from accounts

The deduction of money from the account of the object subject to compulsory enforcement shall be carried out based on collection and payment vouchers as prescribed. Copies of the collection and payment vouchers used for transferring money from the account shall be sent to the relevant parties.

Article 12. Compulsory enforcement by means of withholding 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;

The method of withholding part of salary or income shall be applied to individual taxpayers subject to compulsory enforcement who receive salary, wages, or income at one organization or entity as prescribed by law.on2. Verification of information on salary and income

a) The tax authority shall organize the verification of information on salaries or incomes of individuals subject to compulsory enforcement and the organizations managing salaries or incomes of the objects subject to compulsory enforcement in the database of the revenue agency.

In case the database at the tax authority is incomplete, the authorized authority issuing the compulsory enforcement decision shall send a document requesting the individual subject to compulsory enforcement and the organizations managing salaries or incomes of the individual subject to compulsory enforcement to provide complete information on the salaries or incomes of the object subject to compulsory enforcement.onb) The individual subject to compulsory enforcement, the organizations managing salaries or incomes, and related organizations must provide information on salaries and incomes of the individual subject to compulsory enforcement to the tax authority within three working days from the date of receipt of the request and bear responsibility under the law for the provided information.policies.

c) If after three working days, the individual subject to compulsory enforcement, the organizations managing salaries or incomes, and related organizations do not provide or provide incomplete information on salaries and incomes of the individual subject to compulsory enforcement, the competent authority shall proceed with: if the individual subject to compulsory enforcement uses invoices, then shift to compulsory enforcement by means of announcing that the invoices are no longer valid;

if the individual subject to compulsory enforcement does not use invoices, then shift to compulsory enforcement by means of seizing assets and auctioning seized assets.on3. Decision on compulsory enforcement to withhold part of salary or incomeANNEX I.A[31]a) The compulsory enforcement decision is made according to Model No. 01/CC issued together with this Circular, in the decision on compulsory enforcement to withhold part of salary or income, it clearly states: name, address, taxpayer code of the object subject to compulsory enforcement; reason for being subject to compulsory enforcement; amount to be enforced; name, address of the organization or entity managing salaries or incomes of the individual subject to compulsory enforcement; name, address, account number of the State budget opened at the State Treasury; method of transferring funds

to the State Treasury.policiesb) The compulsory enforcement decision shall be sent to the individual subject to compulsory enforcement, the organization or entity managing salaries or incomes of the individual subject to compulsory enforcement, and related organizations five days before the compulsory enforcement is carried out.policies c) The compulsory enforcement decision shall be issued immediately after the expiration of the deadline for the compulsory enforcement decision to deduct money from the account of the individual subject to compulsory enforcement opened at the State Treasury, financial institution; request to freeze the

account or immediately after shifting to the next measure prescribed in point d Clause 2 Article 11 of this Circular for individuals.

4. The ratio of withholding part of salary or income of the individual subject to compulsory enforcement shall be implemented according to Article 32 of the Government Decree numberdevelopmentn sNo. tion5. Responsibilities of organizations, entities, employers managing salaries or incomes of individuals subject to compulsory enforcement shall be implemented according to Article 33 of the Government Decree numberpolicies b) The enforcement decision is sent to the individual being enforced, the agency, organization managing the salary or income of the individual being enforced, and related agencies and organizations five (5) 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 deduct money from the individual's account opened at the state treasury, credit institution; requesting the freezing of the account or immediately after the shift to the next enforcement method provided for in point d Clause 2 Article 11 of this Circular for individuals. rock4. The rate of deduction of part of the salary or part of the income of the individual being enforced shall be implemented according to Article 32 of Decree number

5. The responsibility of the agency, organization, employer managing the salary or income of the individual being enforced shall be implemented according to Article 33 of Decree numbertoOn the same day the notice continues to allow the invoice to remain valid, the tax authority must publish a notice regarding the continued validity of the invoiceJune 2024;on the General Department of Taxation website (www.gdt.gov.vn).

5. In case the customs authority has a document requesting the direct management tax authority of the taxpayer to issue an enforcement decision by the method of announcing that the invoice is no longer valid, 129/2013/NĐ-CP dated October 16, 2013 on administrative penalties for tax violations and compulsory enforcement of administrative decisions on taxes.

a) The customs authority establishes and sends a document requesting enforcement by the method of announcing that the invoice is no longer valid to the tax authority. The request document must include the following contents: the unit issuing the document; the date, month, year of issuance of the document; the basis for issuing the document; the name, address, residence, tax code of the organization or individual being enforced; the name, position, signature of the person signing the document, stamp of the issuing authority. 129/2013/NĐ-CP dated October 16, 2013 on administrative penalties for tax violations and compulsory enforcement of administrative decisions on taxes.

Article 13. Enforcement by means of announcing invoices as no longer valid for use

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;

Enforcement by means of announcing invoices as no longer valid for use shall be applied to the enforcement target when other enforcement measures such as deducting money from the enforcement target's account at the state treasury, financial institutions, freezing the account; withholding part of salary or income from individuals cannot be implemented or have been implemented but still fail to collect sufficient tax, fines, and late payment penalties into the state budget.

Invoices announced as no longer valid for use include self-printed invoices by organizations and individuals engaged in business activities; printed invoices ordered by organizations and individuals engaged in business activities or tax authorities; electronic invoices created and issued by organizations and individuals engaged in business activities in accordance with the provisions of the law.

2.¹⁵ Basis for issuing decisions on enforcement by means of announcing invoices as no longer valid for use:

a) Information about invoices of the enforcement target in the database of the tax authority or data from another competent authority (if any);shalla) Information about the use of invoices by the enforcement target and related organizations and individuals (if any) provided upon request of the authorized decision maker in cases where the tax authority's database is incomplete;thereof b) Information about the use of invoices by the enforcement target and related organizations and individuals (if any) provided upon request of the authorized decision maker in cases where the tax authority's database is incomplete;

b) Information about the use of invoices by the enforcement target and related organizations and individuals (if any) provided upon request of the authorized decision maker in cases where the tax authority's database is incomplete;shallb) Information about the use of invoices by the enforcement target and related organizations and individuals (if any) provided upon request of the authorized decision maker in cases where the tax authority's database is incomplete;ầb) Information about the use of invoices by the enforcement target and related organizations and individuals (if any) provided upon request of the authorized decision maker in cases where the tax authority's database is incomplete;

3. Decision on enforcement by means of announcing invoices as no longer valid for use

a) The decision on enforcement by means of announcing invoices as no longer valid for use shall be made according to Model No. 07/CC issued together with this Circular and accompanied by the announcement of invoices as no longer valid for use.|||The announcement of invoices as no longer valid for use shall be made according to Model No. 08/CC issued together with this Circular.

The decision on enforcement by means of announcing invoices as no longer valid for use and the announcement of invoices as no longer valid for use must be sent to relevant organizations and individuals and the enforcement target three working days before the enforcement decision takes effect.

c) The decision on enforcement shall be issued at the following times:

Immediately after the expiration date of the decision on enforcement by deducting money from the enforcement target's account opened at the state treasury, financial institutions, or freezing the account of the enforcement target; the decision on enforcement by withholding part of the salary or income of an individual.

Immediately after the conditions for transitioning to the next measure prescribed in Point d Clause 2 Article 11 of this Circular for organizations and Point c Clause 2 Article 12 of this Circular for individuals are met.ANNEX I.A[31] 4. Procedure and formalities for implementing enforcement by means of announcing invoices as no longer valid for use

a) On the day the enforcement decision takes effect, the tax authority must post the enforcement decision and the announcement of invoices as no longer valid for use of the enforcement target 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 announcements from organizations and individuals currently under enforcement.

When the enforcement target pays off all outstanding taxes, fines, and late payment penalties into the state budget or if the outstanding taxes, fines, and late payment penalties have been subject to a decision on deferred tax payment or installment tax payment or a notice of non-payment of late fees, the tax authority will issue a notice terminating this enforcement measure along with an announcement that the invoices continue to be valid for use (Model No. 09/CC issued together with this Circular).

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

c)¹⁶ 5. Cases where the customs authority requests the direct managing tax authority to issue a decision on enforcement by means of announcing invoices as no longer valid for useNo. a) The customs authority prepares and sends a request for enforcement by means of announcing invoices as no longer valid for use to the tax authority. The request must include the following information: issuing unit; 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 authority.âUpon receiving the request for enforcement by means of announcing invoices as no longer valid for use from the customs authority, the tax authority shall implement enforcement according to the prescribed procedures and notify the customs authority in writing, if appropriate. If the tax authority is unable to immediately implement the enforcement measure of announcing invoices as no longer valid for use as requested by the customs authority, it shall notify the customs authority in writing and specify the reasons. c) The customs authority must inform the tax authority immediately on the day the enforcement target pays off all outstanding import and export tax into the state budget so that the tax authority can announce that the invoices continue to be valid for use for the enforcement target in accordance with Point c Clause 4 of this Article.

Upon receipt of the document requesting enforcement by the method of announcing that the invoice is no longer valid from the customs authority, the tax authority shall implement enforcement according to the prescribed procedure and send a notification document to the customs authority, if appropriate.June 2024; In case the tax authority cannot immediately implement the enforcement measure of announcing that the invoice is no longer valid as requested by the customs authority, it shall notify the customs authority in writing and specify the reasons. lc) The customs authority must notify the tax authority on the same day when the enforced subject pays the outstanding tax on exported and imported goods into the state budget so that the tax authority can announce the continued validity of the invoice to the enforced subject according to point c Clause 4 of this Article.

of December 16, 2013 of the Government stipulating administrative penalties and enforcement of administrative decisions on taxes, the agency or organization conducting the seizure must notify the pledgee or mortgagee of the obligation of the enforced subject and request the pledgee or mortgagee to provide relevant documents and evidence related to the pledge or mortgage of the enforced subject's property promptly to the agency conducting the seizure when the pledgor or mortgagor fulfills the obligations under the pledge or mortgage contract.

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

b)¹⁷ 3. Enforcement decision by the method of seizing assets and auctioning seized assetsJune 2024; a) The enforcement decision is established according to Model 01/CC issued together with this Circular, in the enforcement decision by the method of seizing assets and auctioning seized assets, the following details shall be clearly stated: the name, address, tax code of the enforced subject; the reason for enforcement; the amount to be enforced; the time and place of asset seizure; type of seized assets; characteristics of seized assets; name, address, account number of the state budget account opened at the state treasury; the method of transferring the enforced amount to the state treasury.No.b) The enforcement decision is issued immediately after the expiration of the deadline for the enforcement decision by the method of announcing that the invoice is no longer valid or immediately after meeting the conditions to shift to the next enforcement method provided for in point d Clause 2 Article 13 of this Circular.

In case the tax authority cannot immediately implement the measure of enforcing the announcement of invoices losing their validity according to the customs agency's proposal, it shall notify the customs agency in writing and specify the reasons.

c) The customs agency must notify the tax authority on the same day when the enforcement target pays off the outstanding import and export taxes into the state budget so that the tax authority can announce the continued validity of the invoices for the enforcement target in accordance with point c, Clause 4 of this Article.

Article 14. Forced execution by means of asset seizure and auctioning seized assets in accordance with the provisions of the law.

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;

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

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

b) Organizations and individuals without an account or with insufficient funds in their account at a credit institution to apply the wage deduction or income deduction measures, or deduct money from the account.ầc) Organizations and individuals for whom the compulsory enforcement measures prescribed in points a, b, and c Clause 1 Article 3 of this Circular cannot be applied or have been applied but still have not collected the full amount of

overdue taxes, fines, late payment interest on taxes, late payment interest on fines, money or in cases stipulated in Clause 2 Article 3 of this Circular., d) Asset seizure shall not be applied in cases where the taxpayer is an individual undergoing treatment at healthcare establishments established in accordance with the law.¹⁸ 2. Verification of information about the assets of the person subject to enforcement.

a) The authority issuing the decision on forced execution of asset seizure and auctioning of seized assets has the right to send a document to the person subject to enforcement, 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 authority issuing the decision on forced execution of asset seizure and auctioning of seized assets has the right to verify information about the assets of the person subject to enforcement at the location where the person subject to enforcement operates or resides, the registration authority for property rights, the registration authority for secured transactions, and related organizations and individuals.

After verifying the information about the assets of the person subject to enforcement at the aforementioned locations, the authority issuing the decision on forced execution 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 asset after auction.n lc) Verified information includes: verified assets, the value of verified assets reflected in the accounting books of the person subject to enforcement, production and business results (for production and business establishments, services) or economic conditions (for individuals not engaged in business). For assets that require registration, transferring ownership of the asset should be based on purchase and sale contracts, conversion, transfer, or gift contracts, and certificates of property 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.

d) After verification, a record must be established clearly stating the commitment of the information provider. In cases where an organization assists the authority issuing the enforcement decision to verify information, the authority issuing the enforcement decision shall bear responsibility for the verification results.êđ) Information verified for assets that require registration, transferring ownership of the asset must be widely announced so that those with rights and obligations are informed and protect their interests.

e) For assets that have been legally pledged or mortgaged and are not subject to seizure according to Article 38 of the Government Decree No. 128/2013/ND-CP dated October 16, 2013 on administrative penalties for tax violations and enforcement of administrative tax decisions, the agency or organization conducting the seizure must notify the pledgee or mortgagee of the obligation of the person subject to enforcement and request the pledgee or mortgagee to provide relevant documents and evidence related to the pledge or mortgage of the person subject to enforcement to the agency conducting the asset seizure promptly when the pledgor or mortgagee fulfills the obligation under the pledge or mortgage contract.

g) In cases involving individuals as specified in point d Clause 1 of this Article or if within five working days from the date of sending the asset verification document to the person subject to enforcement, the registration authority for property rights, the registration authority for secured transactions, and related organizations and individuals do not provide or provide incomplete information about the assets, or if it is determined that the amount obtained after auctioning the seized assets is insufficient to cover the enforcement costs, the authority with jurisdiction shall switch to enforcing by means of collecting money or assets held by other organizations or individuals.ng3. Decision on enforcement by means of asset seizure and auctioning seized assets.toa) The enforcement decision is made in form number 01/CC issued together with this Circular, in the decision on enforcement by means of asset seizure and auctioning seized assets, the following details must be recorded: name, address, tax code of the person subject to enforcement; reason for enforcement; amount to be enforced; time and place of asset seizure; type of seized asset; characteristics of the seized asset; name, address, account number of the state budget opened at the national treasury; method of transferring the enforced amount to the national treasury.

b) The enforcement decision is issued immediately after the expiration of the deadline for the enforcement decision by means of notification of invalid invoices or immediately after meeting the conditions to proceed to the next measure as stipulated in point d Clause 2 Article 13 of this Circular.

c) The enforcement decision by means of asset seizure 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 before the enforcement of asset seizure takes place, which is five working days from the date of issuance of the decision, except in cases where notification will hinder the enforcement process.ANNEX I.A[31]d) The enforcement decision by means of asset seizure for registered assets must be sent to the following authorities:

Office of land use right registration, authority with competence in registering assets attached to land in cases of land use right seizure, assets attached to land.nationalAuthority for vehicle registration 129/2013/NĐ-CP If the Government's Decision dated October 16, 2013 on administrative penalties for tax violations and enforcement of administrative decisions on taxes stipulates that the agencies or organizations conducting seizures must inform the pledgee or mortgagee of the enforcement target's obligations and request them to promptly provide relevant documentation concerning the pledge or mortgage of the enforcement target's property to the seizure agency when the pledgor or mortgagor fulfills the payment obligation under the pledge or mortgage contract.policies g) In cases involving individuals as specified in point d, Clause 1 of this Article or if within five (5) working days from the date of sending the verification document regarding assets to the enforcement target, the asset ownership registration agency, the secured transaction registration agency, and related organizations or individuals fail to provide or provide incomplete information about the assets, or if the amount obtained from auctioning seized assets is insufficient to cover the enforcement costs, the competent authority shall shift to enforcing by collecting money or assets held by other organizations or individuals.

3. Decision on enforcement by seizing assets and auctioning seized assets

a) The enforcement decision is made according to Model No. 01/CC issued together with this Circular, in the enforcement decision by seizing assets and auctioning seized assets, the following details must be clearly recorded: name, address, taxpayer identification number of the enforcement target; reason for enforcement; amount subject to enforcement; time and place of asset seizure; type of seized assets; characteristics of seized assets; name, address, account number of the state budget opened at the State Treasury; 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 announcing invoices losing their validity or immediately after meeting the conditions to shift to the next measure as provided for in point d, Clause 2 of Article 13 of this Circular.

n using land and attached assets.

c) A decision to enforce compulsory measures by attaching assets shall be sent to the organization or individual whose assets are to be attached, the People's Committee of the commune where that person resides or the organization with its office located in the area, or the agency where that person works at least five (5) working days before the enforcement of the attachment, except in cases where the notification will hinder the implementation of the attachment.

d) In the case of assets subject to registration of ownership rights, the decision to enforce compulsory measures by attaching such assets must be sent to the following agencies:

The Office for Registration of Land Use Rights, the agency authorized to register immovable property in the case of land use rights and immovable property being attached.onDuring implementation, if there are difficulties, we request organizations and individuals to promptly report to the Ministry of Finance for research and resolution./.”

The agency for registering means of transportation đIn the case where the property to be seized is a motor vehicle under Article 14 of this Decree.

Other competent authorities for registering ownership and use rights shall act in accordance with the provisions of the law.

4. Responsibilities of the local authority where the object of enforcement resides or conducts business, the authority registering ownership of the property, the authority registering secured transactions, and other related organizations and individuals.

Provide necessary conditions and supply required information in accordance with the law for the enforcement agency in verifying the conditions for enforcing the decision on compulsory measures and coordinating or organizing the implementation of such measures.

5. The procedures for implementing the measure of seizing assets shall be carried out in accordance with the provisions of Articles 38, 40, 41, 42, 43, 44, 45, 46, and Article 47 of this Decree. 129/2013/NĐ-CP dated October 16, 2013 on administrative penalties for tax violations and compulsory enforcement of administrative decisions on taxes.

6. The proceeds from the auction of the seized assets of the object of enforcement shall be handled by the enforcement agency implementing the compulsory seizure and auction measures.

a) Pay overdue taxes, fines, late payment interest on taxes, and late payment interest on fines¹⁹ in accordance with the enforcement decisionpolicies.

b) Reimburse the enforcement costs to the enforcement organization.

c) Return to the object of enforcement after fully paying off the outstanding tax, fines, and late payment penalties due to the state budgetto and fully reimbursing the enforcement costs.

Article 15. Compulsory Measures to Seize Money and Assets Held by Third Parties

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 measures to seize money and assets held by third parties (hereinafter referred to as the third party) shall be applied to objects of enforcement as stipulated in Article 2 of this Circular in the following cases:

a) The tax authority cannot apply measures to deduct funds from the bank account of the object of enforcement at the state treasury, financial institution, freeze the account; withhold part of the salary or income; notify the invalidation of invoices; seize assets, sell seized assets at auction according to the law, or has already implemented these measures but still has not collected the full amount. overdue taxes, fines, late payment interest on taxes, and late payment interest on fines²⁰.

b) The tax authority has grounds to determine that organizations or individuals (third parties) hold debts or retain money and assets of the object of enforcement, including: Organizations or individuals holding debts due to the object of enforcement. Organizations or individuals, state treasuries, banks, financial institutions authorized by the object of enforcement Deputy ministers of ministerial-level agencies,to hold money, assets, goods, certificates of value, or the tax authority has sufficient grounds to prove that the money, assets, goods, certificates of value held by those individuals, households, or organizations belong to the object of enforcement.

2. Verification of Information on Third Parties Holding Money and Assets of the Object of Enforcement

a) The tax authority shall issue a document requesting third parties holding money and assets of the object of enforcement to provide information on the money and assets they hold or debts owed to the object of enforcement.

If the third party holding money and assets of the object 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 tax authority's request.

b) Based on the information provided by the third party holding money and assets of the object of enforcement, the tax authority shall issue a decision on compulsory measures to seize money and assets held by the third party or debts owed to the object of enforcement.

3. Decision on Compulsory Measures

a) The decision on compulsory measures shall be made in accordance with Model No. 01/CC issued together with this Circular, clearly stating: name, address, taxpayer identification number of the object of enforcement; reason for enforcement; amount to be enforced; name, address, taxpayer identification number of the organization or individual holding money and assets of the object of enforcement; name, address, account number of the state budget opened at the state treasury; method of transferring the enforced amount to the state treasury.ANNEX I.A[31]b) The decision on compulsory measures to seize money and assets held by third parties shall be immediately sent to the following entities: the object of enforcement; the third party holding money and assets of the object of enforcement along with a document requesting the third party to implement the decision on compulsory measures; People's Committee of the commune, the tax authority managing the place of residence or office of the holder of money and assets of the object of enforcement or the agency where the organization or individual holding money and assets of the object of enforcement works to coordinate in implementation.No. 4. Principles for Seizing Money and Assets of the Object of Enforcement from Third Parties shall be carried out in accordance with the provisions of Article 49 of this Decree.

5. Responsibilities of Third Parties Holding Debts or Retaining Money and Assets of the Object of Enforcement shall be carried out in accordance with the provisions of Article 51 of this Decree.

The third party is responsible for paying 129/2013/NĐ-CP dated October 16, 2013 on administrative penalties for tax violations and compulsory enforcement of administrative decisions on taxes.

on behalf of the object of enforcement or transferring the assets of the object of enforcement to the tax authority for asset seizure. 129/2013/NĐ-CP dated October 16, 2013 on administrative penalties for tax violations and compulsory enforcement of administrative decisions on taxes.

The asset seizure shall be carried out in accordance with Article 14 of this Circular. overdue taxes, fines, late payment interest on taxes, and late payment interest on fines²¹ 6. Responsibilities of the Tax Authority Managing Third Parties Located Outside the Jurisdiction of the Object of Enforcement

a) For cases where the place of residence or business premises of the object of enforcement and the place of residence or business premises of the third party are within the same province but 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 object of enforcement and the place of residence or business premises of the third party are in different provinces, the tax authority shall issue a decision on compulsory measures 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 compulsory measures as requested by the tax authority managing the object of enforcement.

a) In the case where the place of residence or business premises of the entity subject to enforcement and the place of residence or business premises of the third party are within the same province but different districts, the Tax Department shall be responsible for directing and guiding subordinate tax agencies to coordinate in implementing the enforcement of tax arrears collection.policies.

b) In the case where the place of residence or business premises of the entity subject to enforcement and the place of residence or business premises of the third party are in different provinces, the tax agency shall issue a decision on enforcement and send a request to the tax agency managing the third party to implement the enforcement of tax arrears collection. The tax agency managing the third party shall be responsible for implementing the enforcement measures as requested by the tax agency managing the entity subject to 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 and auctioning seized assets according to the provisions of the law; collecting money or assets held by other organizations or individuals, or applying these measures but still failing to collect the full amount of rockoverdue taxes penalties, late payment interest on taxes, late payment interest on penalties, 2. Information Verification²².

The competent authority for enforcement shall be responsible for organizing the verification of information of the enforcement target subject to the revocation of 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 EnforcementANNEX I.A[31]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, taxpayer code, business address; type of document to be revoked; related information about the type of document to be revoked (number, date of issuance...); reason 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 to revoke 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 enforcement target.

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

Within ten (10) days from the date of receipt of the enforcement request document 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 the business registration certificate, enterprise registration certificate, establishment and operation license, or practice permit, or notify the tax authority of the reason for not revoking.

After receiving the document regarding the non-revocation of the aforementioned licenses from the competent state agency, 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 collection of the full amount of taxes, penalties, and late payment interest on taxes.

Within ten (10) days from the date of receipt of the enforcement request document from the tax agency, the competent state management agency issuing business registration certificates, enterprise registration certificates, establishment and operation licenses, and professional practice permits shall issue a decision to revoke the business registration certificate, enterprise registration certificate, establishment and operation license, or professional practice permit, or notify the tax agency of the reasons for not revoking.ồAfter receiving the document about the non-revocation of the aforementioned licenses from the competent state authority, the tax agency shall continue to monitor the debt and when there is sufficient information and conditions to implement the previous enforcement measures, the decision maker has the right to issue a decision to implement the previous enforcement measures to ensure full payment of taxes, fines, and late payment penalties.

from the date of any change in information as prescribed in Article 27 of the Law on Tax Administration.

Article 17. In cases where the taxpayer still owes tax and engages in acts of fleeing or disposing of assets, the person authorized to issue enforcement decisions may decide to apply 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 the taxpayer still owes tax and engages in acts of fleeing or disposing of assets, the person authorized to issue enforcement decisions shall decide to apply appropriate enforcement measures to ensure timely recovery of tax debts for the state budget.

The competent authority for enforcement shall be responsible for organizing the verification of information of the enforcement target subject to the revocation of 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.

The person authorized or entrusted with the power to issue enforcement decisions has the right to organize verification of information by requesting relevant agencies such as the People's Committee of the commune where the subject of enforcement registers their business or resides; the State Treasury, credit organizations, and other related parties to provide information related to the implementation of enforcement decisions against the subject of enforcement.

The act of fleeing is based on the following information: in cases where it has been considered as a decision assigned according to point b Clause 1 Article 6 of this Circular but the subject of enforcement has not yet paid the full amount of tax recorded in the enforcement decision; the subject of enforcement does not engage in production and business activities at the registered business location, confirmed by the People's Committee or the police station of the commune where the subject of enforcement conducts business operations, and the tax authority has inspected and determined that the subject of enforcement is no longer engaged in business activities, including cases of dissolution not in accordance with the procedures stipulated in the Enterprise Law, and the subject of enforcementpolicies changes the registered business locationconcerning the classification and determination of state management authority in the field of crop productionbut fails to notify the tax authority within 10 (ten) working days from the date of change in information as prescribed in Article 27 of the Tax Administration Law.development Utilize information technology, business information systems, and taxpayer databases to manage taxes; assess the level of compliance with laws by taxpayers to carry out tax administration activities and implement enforcement measures as prescribed by law.

The act of disposing of assets is based on the following information: the subject of enforcement carries out procedures, transfers, gives away, sells assets, clears, disposes of account balances in an unusual manner unrelated to normal transactions in production and business activities before the tax authority issues an enforcement decision.

3. Responsibilities of organizations and individuals in enforcement

a) Depending on each specific case, 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 already specified in Articles 11, 12, 13, 14, 15, and Article 16 Section 2 of this Circular.

Section 3. IMPLEMENTATION

Article 18. Effective Date ²³

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 enforcement of administrative decisions on tax.

Article 19. Guidance and Implementation

1. Other provisions regarding enforcement within the scope regulated by laws on handling administrative violations not covered in this Circular shall be implemented in accordance with the laws on handling administrative violations and other relevant laws.

2. Accompanying this Circular is an Appendix containing various forms of work records, handover records of files and seized assets,ê sealed records, certification records, enforcement records,policiesand enforcement decisions.

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

The tax authority shall utilize information technology, 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. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; December 

Article 20. Responsibility for Implementation

1. Tax authorities at all levels are responsible for disseminating and guiding taxpayers; state treasuries, credit institutions; organizations, households, and individuals to implement the guidance in this Circular.

2. Tax authorities at all levels shall coordinate with state agencies, political organizations, political-social organizations, social organizations, and occupational social organizations to publicize, educate, and mobilize the people to implement and supervise the implementation of this Circular.

During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for further guidance and supplementation.

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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ANNEX

List of some forms and decisions used in enforcing administrative decisions on tax
(Accompanying Circular No. 215/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance)

c. The funds can be used as follows:FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSrom 202No. Form No. 01/CC: Decision on enforcement of administrative decisions on tax by means.....

32T32RFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSof Form No. 02/CC: Record of enforcement of administrative decisions on tax.

3FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 03/CC: Record of sealing, unsealing seized assets.

4FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 04/CC: Record of handover of files and seized assets.

5FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 05/CC: Work record.

6FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 06/CC: Certification record.

7. MFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 07/CC: Decision on applying enforcement by means of announcing invoices as invalid.

8FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 08/CC: Notice on invoices being invalid.

9FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm No. 09/CC: Notice on invoices continuing to have validity.

Pursuant to …; ²⁴

On enforcement of administrative decisions on tax by means.........

HEAD OF THE AUTHORITY ISSUING THE ENFORCEMENT DECISION

Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on handling administrative violations concerning tax and enforcement of administrative decisions on tax;

dated August 4, 2025, of the Minister of Home Affairs on measures to organize and guide the implementation of the Law on Encouragement and Reward and Decision No. 215/2013/TT-BTC dated December 31, 2013 and Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance guiding enforcement of administrative decisions on tax;

Pursuant to Decision ...... stipulating the functions, tasks, powers, and organizational structure of the authority issuing the enforcement decision;

Based on the authorization documentNo. ...(if any);

Based on the request to enforce the administrative decision on tax ...date... month ... year ...... of ..................... in document number ...... (if applicable);

This Circular attaches technical inspection procedures for hand cranes used to raise and lower ammunition in the Ministry of National Defense. .......................................................................................................................,

DECISION:

Article 1. Enforcement by means .......................... to enforce the administrative decision on tax No. date ...month ...year ...... of ......................................................;

1. For: Mr./Mrs./organization subject to enforcement, address, tax code: .............................................;

2. Reason for enforcement: ............................................................................................................;

(Specify the specific case subject to enforcement as provided for in Article 2 of Circular No. 215/2013/TT-BTC dated December 31, 2013.) 215/2013/TT-BTC 3. Amount subject to enforcement:

- Account number of the subject of enforcement opened at state treasury or credit institution ..........................................................................................................;

(In words: ..............................................................................................................)

Request the state treasury or credit institution to deduct money from the account (freeze the account) ........................................................ (for cases implemented according to Article 11 of Circular No. 215/2013/TT-BTC); ...............................................................................................(if applicable).

- Name, address of the agency or organization managing salary or income:to(for cases implemented according to Article 12 of Circular No. 215/2013/TT-BTC);¹ number ........................................... - Name, tax code, place of residence, headquarters of the organization or individual currently holding money or assets of the subject of enforcement:

(for cases implemented according to Article 15 of Circular No. 215/2013/TT-BTC); .............................................. - In cases of enforcement by means of asset inventory and public auction of seized assets, specify the time and location of enforcement and the seized assets;

Immediately notify the tax authority (debt management department) via email .............................................................. phone number

on the day of deduction and deposit into the state budget, the state treasury or credit institution

(for cases implemented according to Article 11 of Circular No. 215/2013/TT-BTC) ......., must strictly comply with this Decision and bear all costs related to organizing the enforcement measures as prescribed by law...This Decision ceases to be effective from the date the subject of enforcement pays the full amount subject to enforcement as specified in Article 1 into the State Budget.

Article 2. Mr./Mrs./organization ............................................................... This Decision has

Article 3. Decision No. 339/2002/QD-BYT dated February 5, 2002 regarding the issuance of the list of vaccines and medical biological products produced abroad that the Ministry of Health considers for registration for circulation in Vietnam in 2002 .................. of amendments to Annex ..................;

pages that cannot be separated, stamped across the pages.No. This Decision is handed over to Mr./Mrs./organization

This Decision is sent to: ............... for …

File: VT,... ............................................ 2-The disbursement control agency implements the disbursement control of project management costs according to the approved budget, in accordance with current financial management regulations and specific provisions in this Circular.

ENACTING THE DECISION

1. ............................................................... đPlease clearly specify the requirements for the state treasury or credit institution

2. ............................................................... đPlease clearly specify the requirements for the state treasury or credit institution

___________________

¹ Independence - freedom - happinessDOCUMENT"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Enforcement of administrative tax decision

RECORD

unit

2. With the presence of: ............ hours .......... dated ......... the ......... year .........

(1) Mr./Mrs./representative of the organization:

ID card number or passport number: ....... Issuing authority.......

3. We have carried out enforcement to implement the administrative tax decision against: Mr./Mrs./organization

(1) ........................................ Position: ................................ ID card ....................................

(2) ........................................ Position: ................................ ID card ....................................

(3) ........................................ Position: ................................ ID card ....................................

or passport

number: .............................................................................................;

(Recorded according to the professional experience declaration form confirmed by the organization where the applicant has worked or is currently working): ............................................................................................................................;

Occupation: .......................................................................................................................;

4. Enforcement measures: .............................. Date of issue .................... (1) The results of enforcement are as follows (clearly state the name of the asset according to the Asset Seizure Inventory Form - Model 03 and the condition of each type of asset): ...........

(2) Preliminary estimated value of the asset is (state each type of asset and the total estimated value): … ..................................................................................................................;

Fax: .................................................................................................................................

Occupation: .......................................................................................................................

5. The enforcement ended at . (... hours) on …day …month ............................ Date of issue .................... (1) The results of enforcement are as follows (clearly state the name of the asset according to the Asset Seizure Inventory Form - Model 03 and the condition of each type of asset): ..........

.. year .....................................................................................................

6. During the enforcement process, Mr./Mrs./organization:FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDScomplied with the provisions of the law.

...............................................................................................................................................

...............................................................................................................................................

7. This record was made in.........................................................................................................................................

copies, each copy consisting of...pages that cannot be separated; having identical content and equal value. Handled over to ........ (accompanied by the Sealed Seized Asset Record - if applicable).8. After reading the record, those present agreed with the content of the record and signed it together. ............

9. Additional comments (if any): ................................................ PERSON SUBJECT TO ENFORCEMENT

REPRESENTATIVE OF THE ENFORCING AGENCY/ORGANIZATION .......... (Signature, full name, and stamp - if applicable) ................ 03/CC ....................... (Enacted together with Circular No. 215/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance) ......................

NAME OF ISSUING AUTHORITY

SEAL ................................................................................................

RECORD

4. Number of seized assets sealed (unsealed) includes:

2. With the presence of: ............... hours ............... dated ................. the ................. year ..................

(1) Mr./Mrs./representative of the organization:

3. We have carried out enforcement to implement the administrative tax decision against: Mr./Mrs./organization

(1) .......................................................... Position: .............................................................

(2) .......................................................... Position: .............................................................

5. The seized assets above have been handed over to Mr./Mrs./organization: ....................................................................................;

belonging to the unit .....................................................................................;

Fax: ................................................................................................................................;

Tax code: .........................................................................................................................;

responsible for custody and preservation.

6. This record ends at ..............................................................................................................................;

(Recorded according to the professional experience declaration form confirmed by the organization where the applicant has worked or is currently working): ............................................................................................................................;

Fax: ................................................................................................................................;

Occupation: .......................................................................................................................;

4. Enforcement measures: copy; each copy consists ofpages; having identical content and equal value. Handled over to copy; each copy consists of01 (one) copy. File 01 (one) copy. ............

8. After reading the record, those present agreed with the content of the record and signed it together. ...............................................

PERSON SEALING/UNSEALING ........................................ PERSON IN CHARGE OF CUSTODY AND PRESERVATION ............................................. 04/CC

Transfer of seized asset records and property ......... hours ......... dated .... the .... year ........

REPRESENTATIVE OF THE ENFORCING AGENCY/ORGANIZATION ......... 1. Representative of the transferring party, including: .............. Has transferred the seized asset records and property of ......................................... 2. Representative of the receiving party, including:concerning the classification and determination of state management authority in the field of crop productionRECORDS INCLUDE

sequence

SEAL .........................................................................................

RECORD

Seized assets

2. With the presence of: ............... hours ............... dated ................. the ................. year .................

(1) Mr./Mrs./representative of the organization:

Weight, quantity

(1) .......................................................... Position: .............................................................

(2) .......................................................... Position: .............................................................

Specify in detail, matching the Sealed/Unsealed Seized Asset Record ................................ for ..........................

3. We have prepared this transfer record of seized asset records and property for pending processing as prescribed

(1) .......................................................... Position: ..............................................................

(2) .......................................................... Position: ..............................................................

4. The seized assets have been rechecked, received fully, sealed, and handed over to Mr./Mrs.

pages; having identical content and equal value, Handled over to

(Signature, full name, and stamp - if applicable) ...............................................

PERSON RESPONSIBLE FOR CUSTODYầ, full name, and stamp - if applicable) ....................................... lto 05/CC

2. Worked with: ............... hours ............. dated ........ the ......... year ............

(1) Mr./Mrs. ........... 1. Representative of the transferring party, including: .............. ) Mr./Mrs. ................................................ 3. Content of work:

4. The record ends at

hour ... ...............................................................................................

WORK RECORD

2. With the presence of: ............... hours ............... dated ................. the ................. year ..................

(1) Mr./Mrs./representative of the organization:

3. We have carried out enforcement to implement the administrative tax decision against: Mr./Mrs./organization

(1) .......................................................... Position: .............................................................

(2) .......................................................... Position: .............................................................

pages that cannot be separated, having identical content and equal value. Handled over to

01 (one) copy. ....................................................................................... Year of Birth ................

(Recorded according to the professional experience declaration form confirmed by the organization where the applicant has worked or is currently working): ............................................................................................................................

Fax: ................................................................................................................................

Occupation: .......................................................................................................................

4. Enforcement measures: copy; each copy consists ofpages; having identical content and equal value. Handled over to copy; each copy consists of01 (one) copy. File 01 (one) copy. ...........

(26. After reading the record, those present agreed with the content of the record and signed it together. ....................................................................................... Year of Birth ................

(Recorded according to the professional experience declaration form confirmed by the organization where the applicant has worked or is currently working): ............................................................................................................................

Fax: ................................................................................................................................

Occupation: .......................................................................................................................

4. Enforcement measures: copy; each copy consists ofpages; having identical content and equal value. Handled over to copy; each copy consists of01 (one) copy. File 01 (one) copy. ............

7. Additional comments (if any): ...........................................................................................................

PERSON PARTICIPATING IN WORK ................. 06/CC.......CERTIFICATION RECORD..... …unit ….....With the presence of............

Certify that ............... 1. Representative of the transferring party, including: ................ pages ....................................... having identical content.

Handled over ton l6. After reading the record, those present agreed with the content of the record and signed it together.ê07/CC

(Enacted together with Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance) .........................................................................................

dated December 31, 2013

2. With the presence of: ............... hours ............... dated ................. the ................. year ..................

(1) Mr./Mrs./representative of the organization:

3. We have carried out enforcement to implement the administrative tax decision against: Mr./Mrs./organization

(1) ................................................ Position: According to Circular No.

(2) ................................................ Position: According to Circular No.

2. stipulates the functions, tasks, powers, and organizational structure of the agency issuing the enforcement decision;:

01 (one) copy. ....................................................................................... Year of Birth ................

(Recorded according to the professional experience declaration form confirmed by the organization where the applicant has worked or is currently working): ............................................................................................................................

Fax: ................................................................................................................................

Occupation: .......................................................................................................................

4. Enforcement measures: copy; each copy consists ofpages; having identical content and equal value. Handled over to copy; each copy consists of01 (one) copy. File 01 (one) copy. ...........

(26. After reading the record, those present agreed with the content of the record and signed it together. ....................................................................................... Year of Birth .................

(Recorded according to the professional experience declaration form confirmed by the organization where the applicant has worked or is currently working): .............................................................................................................................

Fax: .................................................................................................................................

Occupation: ........................................................................................................................

4. Enforcement measures: copy; each copy consists ofpages; having identical content and equal value. Handled over to copy; each copy consists of01 (one) copy. File 01 (one) copy. ............

3. Based on the authorization document number …(if any);: ............................................................................................................

PERSON PARTICIPATING IN WORK ................. 06/CC.......CERTIFICATION RECORD..... …unit ….....With the presence of.............

Certify that ............... 1. Representative of the transferring party, including: ................ Based on the request to enforce the administrative tax decision …dated; Enforce by means of announcing invoices as invalid to implement the administrative tax decision number

against: Mr./Mrs./organization subject to enforcement: ........................................................................................................ having identical content.

Reason for enforcement:

(Enacted together with Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance) .........................................................................................

Pursuant to …; ²⁵

December 31, 2013
^{___________________}

HEAD OF THE AUTHORITY ISSUING THE ENFORCEMENT DECISION

Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on handling administrative violations concerning tax and enforcement of administrative decisions on tax;

dated August 4, 2025, of the Minister of Home Affairs on measures to organize and guide the implementation of the Law on Encouragement and Reward and Decision No. 215/2013/TT-BTC pursuant to Circular number BB 1.1provisions on the functions, 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance guiding enforcement of administrative decisions on tax;

Pursuant to Decision ................. duties, powers, and organizational structure of the agency issuing the enforcement decision;amendBased on the authorization document number ... (if applicable);

Based on the request to implement the Administrative Decision on Tax ... dated

Enforcement by announcing invoices as invalid to implement the Administrative Decision on Tax number ..... the ..... year ..... of ............. in document number ... (if applicable);

This Circular attaches technical inspection procedures for hand cranes used to raise and lower ammunition in the Ministry of National Defense. ...............................................................,

DECISION:

Article 1. against: Mr./Mrs./Organization subject to enforcement: ....... dated ...... the ...... year ...... of .................................... Reason for enforcement: ....................................................................................;

Fax: ...............................................................................................................................;

Tax code: ........................................................................................................................;

Business fields: ....................................................................................................;

This decision takes effect for a period of one year, starting from the date ...........................................................................................................;

Article 2. Mr./Mrs./organization ....................................................................................................... This Decision has

Article 3. This decision ceases to be effective from the date the subject of enforcement pays all taxes, fines, and late payment penalties into the State Budget./. ................ of amendments to Annex ................

(signed with full name and stamped)

NOTICE ²⁶

Regarding the invalidation of invoices
^{____________________}

Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on handling administrative violations concerning tax and enforcement of administrative decisions on tax;

dated August 4, 2025, of the Minister of Home Affairs on measures to organize and guide the implementation of the Law on Encouragement and Reward and Decision No. 215/2013/TT-BTC dated December 31, 2013 and Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance guiding enforcement of administrative decisions on tax;

Pursuant to Decision number .../QĐ-CT/CCT dated ... of the Tax Department/Branch Tax Office regarding the enforcement of administrative tax decisions through the measure of announcing invoices as invalid for ..............................................

...(name of the issuing authority)... announces the following invoices as invalid:

Against: ...................

Business Registration Certificate number: ................, issued on ........., place of issuance: ...............

Tax code: ................................. - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land).

Business address: ...................

Reason forngannouncing invoices asnginvalid: the entity has not complied with Notice number .../TB-CT/CCT dated ............ of the Tax Department/Branch Tax Office ..........

Based on data from the tax authority or data from other competent authorities (if any), the remaining invoices up to the date of issuance of the enforcement decision include:

These invoices will no longer be valid if used from the effective date of the enforcement decision (date .../month.../year...).

NOTICE ²⁷

Pursuant to Decision number …/QĐ-... dated

Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on handling administrative violations concerning tax and enforcement of administrative decisions on tax;

dated August 4, 2025, of the Minister of Home Affairs on measures to organize and guide the implementation of the Law on Encouragement and Reward and Decision No. 215/2013/TT-BTC dated December 31, 2013 and Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance guiding enforcement of administrative decisions on tax;

of ... (name of the issuing authority) ...regarding the enforcement of administrative tax decisions through the measure of announcing invoices as invalid for ........... Pursuant to Notice number .........................................;

/TB-CT/CCT dated ..........regarding the announcement of invoices as invalid; ............. of the Tax Department/Branch Tax Office ..................... (name of the issuing authority)councillORS announces the termination of the effect of Decision number .../QĐ-CT/CCT dated

and informs ... (name of the entity subject to enforcement) about the invoices that continue to be valid as follows:........ (Name of the entity subject to enforcement): ........... of the Tax Department/Branch Tax Office .......... Business Registration Certificate number: ..

.., issued on .. ...........................................................................................

.., place of issuance:.............Reason for continuing to use invoices..........The invoices that continue to be usable from the date ... (the date the entity subject to enforcement pays all outstanding taxes, penalties, and late fees into the state budget; the date the tax authority issues a phased payment decision or notice of no late fee calculation) include: .........

Tax code: ..................................................... (if applicable)shall)

Business address: ..................................................................................................

- Head of the issuing authority (for reporting),⁽¹⁾: ............................................................................

- Room

⁽¹⁾ of ...(name of the issuing authority) into the state budget or the taxpayer falls under the category of phased tax payment or no late fee calculation or extended tax payment according to Decision (notice) number …datedngof ...(name of the issuing authority). ......... 10/CC......... Regarding the suspension of enforcement of administrative tax decisions through the measure ....... Pursuant to Decision number …/QĐ-CT/CCT dated …of the Tax Department/Branch Tax Office

Pursuant to …; ²⁸

Pursuant to Decision on phased payment/Extension/Notice of no late fee calculation number ... .....

HEAD OF THE AUTHORITY ISSUING THE ENFORCEMENT DECISION

Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on handling administrative violations concerning tax and enforcement of administrative decisions on tax;

dated August 4, 2025, of the Minister of Home Affairs on measures to organize and guide the implementation of the Law on Encouragement and Reward and Decision No. 215/2013/TT-BTC dated December 31, 2013 and Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance guiding enforcement of administrative decisions on tax;

Pursuant to Decision ......... stipulating the functions, tasks, powers, and organizational structure of the authority issuing the enforcement decision;

dated ... ............ . .....................;

Suspend the enforcement by the measure.....(1) pursuant to Decision number …dated …month …year ... of the Tax Department/Branch Tax Office…;...2. Reason for suspending enforcement: ..................;

Based on the request to implement the Administrative Decision on Tax ... dated

This Circular attaches technical inspection procedures for hand cranes used to raise and lower ammunition in the Ministry of National Defense. .................................................................................................................,

DECISION:

Article 1. (Specify the specific case subject to enforcement as provided in Clause 1 Article 1 Circular number …dated…). ....................................................3. The tax authority continues to issue the Decision to enforce by the measure

1. For: Mr./Mrs./organization subject to enforcement, address, tax code: .......................................;

(1) in the following cases: ...................................................;

- At the end of the extension period, the taxpayer does not pay the extended tax into the State Budget.

- The taxpayer falls under the category of no late fee calculation but does not pay the outstanding tax into the State Budget. .........................is responsible for implementing this decision.

11/CC

RA

Article 2. Mr./Mrs./organization ........................................................... GQCC

Article 3. This Decision takes effect from the date of signature./.

Pursuant to …; ²⁹

Reason for delegating authority:

Content of delegation:

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

dated August 4, 2025, of the Minister of Home Affairs on measures to organize and guide the implementation of the Law on Encouragement and Reward and Decision No. 215/2013/TT-BTC dated December 31, 2013 and Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance guiding enforcement of administrative decisions on tax;

Pursuant to Decision ........ stipulating the functions, tasks, powers, and organizational structure of the authority issuing the enforcement decision;

I: ................................................ Position: ......................... Unit: ...............................

To exercise the powers stipulated in .................................. Position: ..................... Unit: .................

Article 21 of Decree number^[1]

dated October 16, 2013 of the Government detailing the handling of administrative violations related to taxes and enforcement of administrative tax decisions, and Article 4 of Circular number^[2]

.............................................................................................................................................

dated December 31, 2013 of the Ministry of Finance guiding the enforcement of administrative tax decisions from the date ... month ... year^[3] ................................... until the date ... month ... year 129/2013/NĐ-CP Mr./Ms. 215/2013/TT-BTC shall bear responsibility for his/her own decisions before the delegator and the law./. ..... DELEGATOR ..... ^[4]

(Specify position, sign, write full name and stamp (if applicable)) ............................. ^[5] (absent)Deputy ministers of ministerial-level agencies,Specify the content of delegation

[1] - Using contraception: Yes □ reason - Circular number 215/20

[2] 3/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the enforcement of administrative tax decisions, which took effect from February 21, 2014;on4. Reserve officer trainees undergoing training for three months or more without participating in social insurance or health insurance; defense workers and civil servants serving in the military when seeking medical examination and treatment.

[3] - Circular numberon4. Reserve officer trainees undergoing training for three months or more without participating in social insurance or health insurance; defense workers and civil servants serving in the military when seeking medical examination and treatment.

[4] dated September 27, 2018 of the Ministry of Finance amending and supplementing some articles of Circular numberon4. Reserve officer trainees undergoing training for three months or more without participating in social insurance or health insurance; defense workers and civil servants serving in the military when seeking medical examination and treatment.

[5] 6. The record is made inANNEX I.A[31] dated December 31, 2013 of the Ministry of Finance guiding the enforcement of administrative tax decisions, which took effect from November 15, 2018.onn.