Circular No. 87/2018/TT-BTC amends and supplements certain provisions of Circular No. 215/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance guiding the enforcement of administrative decisions on tax.

CIRCULAR

Amending and supplementing some articles of Circular No. 215/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding enforcement of administrative decisions on tax

December 31, 2013

administrative tax decision

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law Amending and Supplementing Some Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

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

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

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

Pursuant to Decree No. 166/2013/NĐ-CP dated November 12, 2013 of the Government stipulating enforcement measures to execute administrative penalty decisions;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：

The Minister of Finance promulgates this Circular amending and supplementing some articles of Circular No. 215/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding enforcement of administrative decisions on tax as follows:

Article 1. Amending and supplementing some articles of Circular No. 215/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding enforcement of administrative decisions on tax

1. Amending Clause 3 of Article 5 as follows:

"3. Enforcement measures against taxpayers who owe taxes, fines, late payment fees for taxes, and late payment fees for fines may be temporarily suspended or not implemented if such amounts are currently being enforced or have reached the deadline for enforcement measures, but the tax authority has issued one of the following documents:

a) Decision on phased tax payment;

b) Decision on tax payment extension;

c) Notice of no late payment fee."

2. SỬA ĐỔI ĐIỀU 6 NHƯ SAU:

"1. For organizations and individuals subject to enforcement:

a) The enforcement decision must be delivered to the enforcement target before enforcement begins. If the taxpayer has an electronic tax transaction account, the enforcement decision can be delivered electronically. If the taxpayer does not have an electronic tax transaction account, the enforcement decision must be delivered directly or sent via registered mail through the postal service.

b) The delivery of the decision shall be deemed completed under the following circumstances:

- In cases where the decision is delivered directly and the organization or individual subject to enforcement refuses to accept it, the authorized person or tax officer responsible for delivering the enforcement decision must record the refusal in a written statement, which must be confirmed by the local government authority at the address registered with the tax authority, then the delivery shall be deemed completed.

- In cases where the decision is sent via registered mail, if after three attempts within ten days from the date of sending through the postal service, the decision is returned due to the organization or individual refusing to accept it; or if the decision has been posted publicly at the headquarters of the organization or residence of the individual subject to enforcement, or there is evidence that the enforcement target is evading acceptance of the enforcement decision, then the delivery shall be deemed completed.

2. For related organizations and individuals:

The authorized person issuing the enforcement decision or the tax officer responsible for implementing the enforcement decision must deliver the enforcement decision to related organizations or individuals before enforcement begins.

In cases requiring cooperation from the People's Committee of communes, wards, or towns, the enforcement decision must be delivered to the Chairman of the People's Committee of the commune, ward, or town where the enforcement takes place before enforcement to facilitate coordination."

3. Amending Clause 3 of Article 9 as follows:

"3. The enforcement decision ceases to be effective from the moment the enforcement target complies fully with the administrative decision on tax violation handling or pays all owed taxes, fines, late payment fees for taxes, and late payment fees for fines into the state budget, or the owed taxes, fines, late payment fees for taxes, and late payment fees for fines fall under the category of tax payment extension or phased tax payment or no late payment fee.

The basis for terminating the effectiveness of the tax enforcement decision is the payment receipt of the enforcement target for taxes, fines, late payment fees for taxes, and late payment fees for fines paid into the state budget, or the decision on tax payment extension, or the decision on phased tax payment, or the notice of no late payment fee."

4. Amending Point b, Point d of Clause 2 of Article 11 as follows:

"2. Basis for issuing an enforcement decision using the method of deducting money from an account or requesting account freezing of the enforcement target at the state treasury or credit institution:

a) Information about the taxpayer's account in the tax management database or data from related organizations or individuals;

b) Information about the account number and current balance in the enforcement target's account 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.

The authorized person issuing the enforcement decision is responsible for keeping confidential information about the enforcement target's account."

5. Amending Point b, Point d of Clause 3 of Article 11 as follows:

"b) The enforcement decision must be issued at the following times:

After ninety days from the date: the tax amount and late payment fee for tax have exceeded the tax payment deadline; the deadline for phased tax payment according to the law has expired.

Immediately after the tax payment extension deadline has expired.

Immediately after the taxpayer fails to comply with the administrative penalty decision on tax violations within the time limit specified on the penalty decision (except in cases where the execution of the administrative penalty decision on tax violations is deferred or temporarily suspended)."

d) In the case where the enforcement target has opened accounts at different credit institutions or state treasuries, the authority with jurisdiction shall base on the number of accounts opened at these credit institutions or state treasuries to issue a decision to enforce compulsory deduction from one account or multiple accounts, while simultaneously requesting credit institutions or state treasuries to freeze the remaining accounts of the taxpayer corresponding to the amount subject to compulsory enforcement if necessary.

During the implementation of the decision, if one or more credit institutions or state treasuries have already deducted funds or have deducted the full amount according to the compulsory enforcement decision (with payment vouchers submitted to the state budget according to the compulsory enforcement decision), then the credit institution or state treasury or the taxpayer must notify the issuing authority of the compulsory enforcement decision on the day of the fund transfer. The tax authority is responsible for notifying the credit institutions or state treasuries immediately upon receiving notification that the tax has been fully paid to stop the freezing of accounts and compulsory deduction from accounts.

6. Amend Clause 2 of Article 13 as follows:

“2. Basis for issuing a decision to enforce compulsory measures by announcing that invoices are no longer valid for use:

a) Information about invoices of the enforcement target in the tax authority's database or data from other competent authorities (if any);

b) Information about the use of invoices provided by the enforcement target and related organizations or individuals (if any) upon request of the authority issuing the compulsory enforcement decision when the tax authority's database is incomplete.”

7. Amend Point c of Clause 4 of Article 13 as follows:

“c) The tax authority shall notify the termination of the implementation of this enforcement measure along with the announcement that invoices continue to be valid for use (Form No. 09/CC issued together with this Circular) when the enforcement target has paid the full amount of overdue taxes, fines, late payment penalties, or the overdue taxes, fines, late payment penalties have been granted an extension for payment or installment payment decision by the tax authority or notified that no late payment penalty will be imposed.”

On the same day of announcing that invoices continue to be valid for use, the tax authority must post a notice regarding the continued validity of invoices on the General Department of Taxation website (www.gdt.gov.vn).

8. Amend Point b of Clause 5 of Article 13 as follows:

“b) Upon receipt of a document requesting enforcement by announcing that invoices are no longer valid for use from the customs authority, the tax authority shall implement enforcement according to the prescribed procedures and send a notification document to the customs authority for their knowledge and coordination.

If the tax authority cannot immediately implement the enforcement measure of announcing that invoices are no longer valid for use as requested by the customs authority, it shall notify the customs authority in writing and specify the reasons.”

9. Amend and supplement some forms as follows:

a) Amend Forms 01/CC, 07/CC, 08/CC, 09/CC under Circular No. 215/2013/TT-BTC according to Appendix 01 issued together with this Circular.

b) Supplement Forms 10/CC, 11/CC according to Appendix 02 issued together with this Circular.

Article 2.

1. Repeal Point d of Clause 3 of Article 11 of Circular No. 215/2013/TT-BTC dated December 31, 2013.

2. Replace the phrase "overdue taxes, fines, late payment penalties" in Circular No. 215/2013/TT-BTC dated December 31, 2013 with the phrase "overdue taxes, fines, late payment penalties, late payment fines".

Article 3. Effectiveness

This Circular takes effect from November 15, 2018.

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