On 27/9/2018, the Ministry of Finance issued Circular No. 87/2018/TT-BTC amending and supplementing some articles of Circular No. 215/2013/TT-BTC dated 31/12/2013 of the Ministry Finance guiding the coercive execution of tax administrative decisions. This Circular takes effect on November 15, 2018.
Accordingly, Circular 87/2018/TT-BTC amended a number of new highlights as follows:
1. In case of suspension of tax coercive
Circular No. 87/2018/TT-BTC amending Clause 3, Article 5, supplementing the provisions on tax suspension. Specifically, to suspend or not to apply coercive measures for taxpayers who owe taxes, fines, late payment of tax amounts and / or late payment of fines, the amounts of money being coerced or the time limit for the application of remedies the tax authorities have issued one of the following documents: the decision on the gradual payment of tax debts; Decide the deadline for tax payment and notify the late payment.
2. The form of sending tax enforcement decisions
The coercion decision must be sent to the subject to enforcement before the coercion. Where a taxpayer has an electronic tax transaction account, the enforcement decision shall be sent electronically.
In cases where taxpayers do not yet have e-tax transaction accounts, the coercion decisions shall be delivered directly or sent by registered post.
For cases where the decisions are directly assigned but the coerced organizations and/or individuals fail to receive them, the competent persons or tax officers shall have to hand over the coercion decisions to the ministers and/If the decision is not accepted by the local authority where the organization or individual has registered its address with the tax office, it shall be considered a decision that has been assigned.
3. Time of issuance of tax enforcement decision
The coercion decision must be issued after the 90th day after the tax amount or tax payment deadline expires, the tax payment time limit shall be allowed to be gradually paid as prescribed by law.
A tax coercive decision shall be issued right after the expiration of the tax payment time limit extension and immediately after the taxpayer fails to comply with the decision on sanctioning of tax-related administrative violations within the time limit stated in the sanctioning decision.
It can be seen that the Circular No. 87/2018/TT-BTC has been amended and supplemented so that it is expected to contribute to overcoming difficulties and limitations in the enforcement of decisions on enforcement taxation, improve the effectiveness of management in this activity.