VietnameseCircular No.157/2007/TT-BTC dated December 24, 2007 of the Ministry of Finance guiding the enforcement of tax administrative decisions
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Circular No.157/2007/TT-BTC dated December 24, 2007 of the Ministry of Finance guiding the enforcement of tax administrative decisions
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 157/2007/TT-BTC | Signer: | Truong Chi Trung |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 24/12/2007 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Administrative violation , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 157/2007/TT-BTC | Hanoi, December 24, 2007 |
CIRCULAR
GUIDING THE ENFORCEMENT OF TAX ADMINISTRATIVE DECISIONS
Pursuant to the Law on Tax Administration of November 29, 2006;
Pursuant to the current tax laws and ordinances;
Pursuant to the 2002 Ordinance on Handling of Administrative Violations; the Government’s Decree No. 37/2005/ND-CP of March 17, 2005, stipulating procedures for application of measures to enforce decisions on sanctioning of administrative violations;
Pursuant to the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on handling of violations of tax law and enforcement of tax administrative decisions;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;The Ministry of Finance guides the enforcement of tax administrative decisions as follows:
A. GENERAL PROVISIONS
I. SCOPE AND SUBJECTS OF APPLICATION
1. Scope of application: This Circular guides the implementation of principles, order and procedures for application of enforcement measures and the competence to enforce tax administrative decisions provided for in the Law on Tax Administration, the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on handling of violations of law tax and enforcement of tax administrative decisions (below referred to as Decree No. 98/2007/ND-CP) and current legal provisions on handling of administrative violations.
2. Subjects of application: Taxpayers, tax offices, state agencies, other organizations and individuals involved in the enforcement of tax administrative decisions defined in Clause 2, Article 31 of Decree No. 98/2007/ND-CP.
II. CASES IN WHICH TAXPAYERS ARE SUBJECT TO ENFORCEMENT OF ADMINISTRATIVE DECISIONS
1. Cases in which taxpayers are subject to enforcement of administrative decisions are specified in Article 32 of Decree No. 98/2007/ND-CP.
2. Upon the expiration of the time limit for voluntarily abiding by or the duration of suspended implementation of tax administrative decisions, taxpayers that fail to abide by these decisions, remedy consequences or pay taxes or fines into the state budget or that commit acts of dispersing assets or fleeing away to shirk tax or fine payment are subject to enforcement of these decisions in the following cases:
a/ They delay paying taxes or fines for violations of tax law for more than ninety (90) days past the prescribed payment deadline;
b/ They fail to pay taxes or fines for violations of tax law upon the expiration of the extended time limit for payment of taxes or fines into the state budget under regulations;
c/ They fail to pay taxes or fines for violations of tax law and commit acts of dispersing assets or fleeing away.
The time limit for voluntarily abiding by a tax administrative decision guided in this Clause covers also an extended time limit for tax payment specified in Article 24 of Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration, and a duration of suspended implementation of a decision on sanctioning of tax law violation specified in Article 26 of Decree No. 98/2007/ND-CP.
III. PRINCIPLES FOR APPLICATION OF MEASURES TO ENFORCE TAX ADMINISTRATIVE DECISIONS
1. Measures to enforce tax administrative decisions specified in Article 33 of Decree No. 98/2007/ND-CP may be applied only upon the expiration of the time limit for abiding by, or the duration of suspended implementation of, tax administrative decisions under the Law on Tax Administration and legal documents guiding the implementation of this Law.
2. In the course of collection of information for use as a basis for issuance or organization of implementation of decisions on enforcement of tax administrative decisions by persons competent to issue such decisions, if taxpayers subject to enforcement of tax administrative decisions voluntarily remedy consequences and pay fully payable tax or fine amounts into the state budget, the procedures for enforcement will terminate.
3. Measures to enforce tax administrative decisions shall be applied in the order specified in Clause 1, Article 93 of the Law on Tax Administration. Subsequent enforcement measures shall be applied when the above-said measures cannot be applied or have been applied but tax or fine amounts are not fully collected under tax administrative decisions.
4. A tax administrative decision may not be enforced in the following cases: on weekends or holidays specified by the labor law and beyond working hours of administrative agencies (except when necessary to prevent the taxpayer subject to enforcement from dispersing or destroying assets or shirking the implementation of the enforcement decision); by the measure of distraint or auction of assets within fifteen (15) days before and after the lunar new year day; on anniversaries which the taxpayer subject to enforcement of the tax administrative decision are entitled to celebrate under law; on days when the family of the taxpayer subject to enforcement of the tax administrative decision holds a funeral or a wedding.
5. Deduction of money from accounts and distraint of assets of taxpayers subject to enforcement of tax administrative decisions must be conducted in strict accordance with law.
6. The issuance of decisions on enforcement of tax administrative decisions and organization of enforcement of tax administrative decisions issued by lower-level authorities comply with the provisions of Article 36 of Decree No. 98/2007/ND-CP.
7. Counting of the time limit for carrying out procedures for enforcing tax administrative decisions:
7.1. If the time limit is counted in days, these days must be consecutive calendar days, including weekends and holidays.
7.2. If the time limit is counted in working days, these days must be working days of state administrative agencies as prescribed by law, i.e. calendar days other than weekends (Saturdays and Sundays), holidays and calendar and lunar New Year days (collectively referred to as weekends and holidays).
7.3. If the time limit is counted from a given day, the day on which the time limit begins is the day following such given day.
7.4. If the final day of the time limit for carrying out enforcement procedures is a weekend or holiday prescribed by law, the time limit will expire on the day following such weekend or holiday.
IV. COMPETENCE TO ISSUE DECISIONS ON ENFORCEMENT OF TAX ADMINISTRATIVE DECISIONS
1. Competence to issue decisions on enforcement of tax administrative decisions of tax offices at all levels is as follows:
1.1. For the enforcement measures specified in Clauses 1, 2, 3, 4, 5 and 6, Article 33 of Decree No. 98/2007/ND-CP:
a/ The director of the General Department of Taxation and directors of provincial-level Tax Departments are competent to issue decisions on enforcement of tax administrative decisions issued by them or their subordinates.
b/ Directors of district-level Tax Departments are competent to issue decisions on enforcement of tax administrative decisions they have issued.
1.2. For enforcement measures specified in Clause 7, Article 33 of Decree No. 98/2007/ND-CP: When finding it necessary to apply the measure of revoking business registration certificates, establishment and operation licenses or practice licenses of taxpayers under Clause 1, Article 102 of the Law on Tax Administration, heads of tax offices at all levels shall compile dossiers and documents for enforcement and notify and forward them to agencies competent to revoke such business registration certificates, establishment and operation licenses or practice licenses in accordance with law.
2. Presidents of provincial- or district-level People’s Committees are competent to issue decisions on enforcement of decisions on sanctioning of tax law violations within their scope of management.
V. SOURCES OF MONEY TO BE DEDUCTED AND ASSETS TO BE DISTRAINED OF ORGANIZATIONS SUBJECT TO ENFORCEMENT OF TAX ADMINISTRATIVE DECISIONS
Sources of money to be deducted and assets to be distrained of organizations subject to enforcement of tax administrative decisions shall be identified according to the law on handling of administrative violations and other relevant legal provisions.
VI. PROCEDURES FOR DELIVERY AND RECEIPT OF DECISIONS ON ENFORCEMENT ON TAX ADMINISTRATIVE DECISIONS
1. Persons competent to issue enforcement decisions and tax officers responsible for executing enforcement decisions shall deliver these decisions directly to enforced taxpayers at least five (5) working days in advance and get signatures of certification of these enforced taxpayers or persons receiving decisions on enforced taxpayers’ behalf. If it is difficult to deliver enforcement decisions directly to enforced taxpayers, these enforcement decisions may be sent via registered mail.
a/ If enforced taxpayers are absent from their places of work or residence, enforcement decisions may be delivered to heads of agencies where these taxpayers work or their relatives who have full civil act capacity and live together with them in a home. Persons receiving enforcement decisions on enforced taxpayers’ behalf shall undertake to hand these decisions promptly and directly to enforced taxpayers. The delivery and receipt of decisions on enforcement of tax administrative decisions must be certified with signatures of involved parties. The time when enforced taxpayers are considered receiving enforcement decisions is the time when persons receiving enforcement decisions on enforced taxpayers’ behalf undertake to hand these decisions to enforced taxpayers.
b/ If persons receiving enforcement decisions on enforced taxpayers’ behalf cannot hand these decisions to the latter for objective reasons, they shall report such to agencies organizing the enforcement within five (5) days after the date of receipt. If enforced taxpayers refuse to sign and receive decisions on enforcement of tax administrative decisions, agencies organizing the implementation of enforcement decisions shall notify in writing enforcement decisions to People’s Committees of communes, wards or townships where enforced taxpayers are headquartered or reside for subsequent notification to enforced taxpayers.
2. Decisions on enforcement of tax administrative decisions must be sent to tax offices directly managing enforced taxpayers. The enforcement by the measure of asset distraint, must be notified to People’s Committees of communes, wards or townships where enforced taxpayers are headquartered or reside or agencies where they work at least five (5) working days before the enforcement is carried out for coordinated implementation.
3. When having grounds to believe that taxpayers subject to enforcement of tax administrative decisions show signs of dispersal of money in their accounts or their assets, persons competent to issue enforcement decisions shall immediately organize the implementation of enforcement decisions, skipping the procedures for delivery and receipt of enforcement decisions guided in this Section.
Grounds to determine that an enforced taxpayer shows signs of asset dispersal include: carrying out procedures for transfer, donation or sale of assets of big value, abnormally dispersing deposit account balances not related to ordinary transactions.
VII. RESPONSIBILITIES OF ORGANIZATIONS IMPLEMENTING DECISIONS ON ENFORCEMENT OF TAX ADMINISTRATIVE DECISIONS
1. Issuers of decisions on enforcement of tax administrative decisions shall organize the implementation of these enforcement decisions. Agencies organizing the enforcement shall coordinate with concerned agencies in assuring safety and order in the course of enforcement.
2. Presidents of People’s Committees of communes, wards or townships where enforced taxpayers are headquartered or reside shall direct concerned local agencies under their management to coordinate with one another in carrying out the enforcement of tax administrative decisions at the request of enforcement decision issuers or agencies organizing the implementation of enforcement decisions.
3. In order to assure order and safety and to receive assistance in the course of enforcing tax administrative decisions, enforcement decision issuers or agencies with prime responsibility for organizing the enforcement shall send their written requests to police offices of districts where enforced taxpayers reside or have assets subject to enforcement five (5) working days before the enforcement is carried out. Upon receiving such a written request, police offices shall coordinate with agencies with prime responsibility for enforcement in deploying sufficient forces to assure order and safety in the course of implementing enforcement decisions.
4. Individuals and organizations related to enforced taxpayers shall cooperate, upon request, with enforcement decision issuers or agencies with the prime responsibility for implementing enforcement decisions in implementing these decisions.
VIII. STATUTE OF LIMITATIONS FOR IMPLEMENTATION OF ENFORCEMENT DECISIONS
1. A decision on enforcement of a tax administrative decision is effective for one year from the date of its issuance. Particularly, a decision on enforcement of a tax administrative decision by the measure of deduction of money from the enforced taxpayer’s account is effective for 30 days from the date of its issuance.
2. If individuals or organizations subject to enforcement intentionally shirk or delay paying taxes or fines, the statute of limitations for implementation of enforcement decisions shall be recounted from the date of termination of shirking or delaying acts.
3. A decision on enforcement of a tax administrative decision ceases to be effective when the enforced taxpayer completely abides by that tax administrative decision and fully pays tax and fine amounts into the state budget or the tax office’s custody account opened at the State Treasury.
B. ENFORCEMENT MEASURES AND ORDER AND PROCEDURES FOR ENFORCEMENT OF TAX ADMINISTRATIVE DECISIONS
I. ENFORCEMENT BY THE MEASURE OF DEDUCTION OF MONEY FROM ACCOUNTS
1. Subjects of application
The measure of deduction of money from accounts is applied to enforced parties that are taxpayers or other organizations and individuals holding money amounts deposited by enforced parties which fail to voluntarily pay tax or fine amounts under tax administrative decisions and have money amounts deposited at the State Treasury, commercial banks or other credit institutions.
2. Verification of information on accounts of enforced subjects
2.1. Persons competent to issue decisions on enforcement of tax administrative decisions may collect and verify information on accounts of enforced parties, request the State Treasury, commercial banks or other credit institutions to supply information on these accounts, such as: identification numbers and balances of accounts and other relevant information. Persons competent to issue enforcement decisions shall keep confidential information on accounts of enforced parties supplied by the State Treasury, commercial banks or other credit institutions.
2.2. Parties subject to enforcement of tax administrative decisions are obliged to supply to persons competent to issue enforcement decisions information on places where their accounts are opened, identification numbers and signs of their accounts when so requested.
2.3. The State Treasury, commercial banks and other credit institutions where enforced parties open their accounts shall supply to persons competent to issue decisions on enforcement of tax administrative decisions information on identification numbers of, specific transactions conducted via, and balances of accounts of enforced parties when so requested.
3. Decisions on enforcement by deduction of money from accounts
3.1. A decision on enforcement by deduction of money from account must contain the following details: date (day, month, year) of its issuance; grounds for issuance; full name, position and working unit of its issuer; money amount to be deducted from the account of the enforced party for payment of tax or fine arrears and enforcement expenses (if any); reason(s) for enforcement by deduction of money from account; full name, tax identification number and identification number of account of the party subject to enforcement by account deduction; name and address of the State Treasury, commercial bank or another credit institution where the party subject to enforcement by account deduction opens his/her/its account; the tax office’s name, address and state budget revenue account or custody account opened at the State Treasury; the measure of transfer of money into the tax office’s state budget revenue account or custody account opened at the State Treasury; the implementation time limit and signature of the person competent to issue the enforcement decision, or seal of the enforcement decision issuing agency.
3.2. If a party subject to enforcement of a tax administrative decision opens deposit accounts at different State Treasury branches, commercial banks or credit institutions, the person competent to issue enforcement decisions shall base himself/herself on balances of these accounts to issue a decision on enforcement by deduction of money from one or several accounts in order to ensure full collection of tax and fine amounts.
3.3. Decisions on enforcement of tax administrative decisions by the measure of deduction of money from accounts shall be sent to enforced parties, the State Treasury, commercial banks and credit institutions where enforced parties open deposit accounts which are subject to enforcement, and tax offices directly managing these parties.
4. Responsibilities of the State Treasury, commercial banks and credit institutions where enforced parties open deposit accounts
4.1. To supply necessary written information on identification numbers and deposit balances of accounts opened by enforced parties at their establishments within three (3) days after being so requested by heads of tax offices.
4.2. Within five (5) days after receiving decisions on enforcement by deduction of money from accounts of enforced parties issued by competent persons, to freeze these accounts; carry out procedures for transfer of deducted sums of money into tax offices’ state budget revenue accounts or custody accounts opened at the State Treasury; and to notify such to agencies issuing enforcement decisions and enforced parties.
If enforced parties have fully paid tax and fine amounts by other measures, tax offices shall notify such to the State Treasury, commercial banks or credit institutions where enforced parties open their accounts, so that the latter can cease the freezing of these accounts and terminate the enforcement by deduction of money from accounts.
4.3. To notify in writing agencies that have issued decisions on enforcement of tax administrative decisions of the fact that past thirty (30) days after enforcement decisions are received accounts of enforced parties have no money for deduction and remittance of enforced tax and fine amounts into tax offices’ state budget revenue accounts or custody accounts opened at the State Treasury.
4.4. To be sanctioned for tax law violations under Point b, Clause 1, Article 16 of Decree No. 198/2007/ND-CP if balances of accounts of enforced individuals or organizations are positive but they fail to deduct and transfer enforced sums of money into tax offices’ state budget revenue accounts or custody accounts opened at the State Treasury.
II. ENFORCEMENT BY THE MEASURE OF WITHHOLDING OF PART OF SALARIES, WAGES OR INCOMES
1. Subjects of application
Withholding of part of salaries, wages or incomes is applied to taxpayers that are individuals delaying tax and fine payment, failing to voluntarily abide by tax administrative decisions and being subject to enforcement of these tax administrative decisions under Article 45 of Decree No. 98/2007/ND-CP in case these individuals have no deposit accounts at the State Treasury, commercial banks or other credit institutions or balances of their deposit accounts are zero or insufficient for tax and fine payment.
2. Verification of information on salaries and incomes
Persons competent to issue decisions on enforcement of tax administrative decisions shall organize verification of salaries and wages of individuals subject to enforcement of tax administrative decisions, and organizations or individuals paying salaries or incomes to enforced parties.
Enforced parties, organizations or individuals that manage salaries or incomes and concerned organizations and individuals shall supply information on incomes to heads of tax offices within three (3) working days after being so requested and take responsibility before law for supplied information.
3. Decisions on enforcement by the measure of withholding of part of salaries or incomes of individuals
3.1. A decision on enforcement by withholding of part of salary or income must clearly state the date (day, month, year) of its issuance; grounds for its issuance; full name, position and working unit of its issuer; full name and address of the individual subject to enforcement by withholding of part of salary or income; name and address of agency, organization or individual that manages salary or income of the enforced individual; withheld sum of money (according to the sum of money stated in the tax administrative decision and enforcement expenses calculated up to five (5) days before the enforcement is carried out) and reason(s) for withholding; name and address of the tax office and identification number of its state budget revenue account or custody account opened at the State Treasury, and mode of transfer of the withheld sum of money into this account; time limit for implementation and signature of the enforcement decision issuer and seal of the enforcement decision-issuing agency.
3.2. Enforcement decisions shall be sent to enforced individuals, agencies or organizations that directly manage salaries or incomes of enforced individuals and concerned agencies within five (5) working days.
4. Salary or income withholding rate:
4.1. Total salary or income that serves as a basis for withholding is the total of salary amounts, amounts of salary nature, bonuses and other lawful incomes earned in a month.
4.2. The rate for withholding salary amounts and amounts of salary nature applicable to an individual must be between ten percent (10%) and thirty percent (30%) of the total of salary amounts, amounts of salary nature and monthly allowances of such individual. For other incomes, the withholding rate shall be based on actual incomes but must not exceed fifty percent (50%) of total incomes.
5. Responsibilities of agencies, organizations or individuals that are employing enforced individuals and managing their salaries or incomes
5.1. Agencies, organizations or individuals that are managing salaries or incomes of individuals subject to enforcement of tax administrative decisions shall withhold part of salaries or incomes of these individuals and remit withheld sums of money into tax offices’ state budget revenue accounts or custody accounts opened at the State Treasury according to decisions on enforcement of tax administrative decisions from the latest salary or income payment until tax and fine amounts are fully withheld under enforcement decisions, and at the same time notify enforcement decisions issuers and enforced parties thereof.
5.2. If labor contracts of enforced individuals terminate while tax and fine amounts have not yet been fully withheld under enforcement decisions, employing organizations shall notify enforcement decisions issuers thereof within five (5) working days after the termination of labor contracts;
5.3. If agencies, organizations or individuals that are managing salaries or incomes of individuals subject to enforcement of tax administrative decisions refuse to withhold salaries or incomes of enforced individuals under enforcement decisions, they shall be sanctioned for tax law violations under Article 17 of Decree No. 98/2007/ND-CP, on handling of tax law violations committed by related organizations and individuals.
III. ENFORCEMENT BY THE MEASURE OF ASSET DISTRAINT OR AUCTION OF DISTRAINED ASSETS
1. Subjects of application: Enforcement by the measure of asset distraint for auction is applied to parties subject to enforcement of tax administrative decisions under Article 49 of Decree No. 98/2007/ND-CP if the measure of deduction of money from accounts or withholding of part of salaries or incomes cannot be applied or if tax and fine amounts are not fully collected even though the measure of deduction or withholding has been applied:
1.1. Individuals or organizations that have no account at the State Treasury, commercial banks or other credit institutions or have accounts with zero or insufficient balances for implementation of decisions on enforcement of tax administrative decisions.
1.2. Salaries or incomes of individuals subject to enforcement of tax administrative decisions are managed by unspecified agencies or organizations so that the measure of withholding of part of salaries or incomes cannot be applied.
1.3. Enforcement of tax administrative decisions by the measure of asset distraint is not applied to individuals who are under medical treatment (with certification of district-level healthcare organizations lawfully set up and operating).
2. The following assets are not subject to distraint
2.1. For individuals subject to enforcement of tax administrative decisions:
a/ Houses that are the sole residence of enforced individuals and their families. If an enforced individual has many houses, it is necessary to clearly identify and distrain a house that is of sufficient value for payment of tax and fine amounts due and enforcement expenses.
b/ Medications needed for disease prevention and treatment, food and foodstuffs for essential needs of individuals subject to enforcement of tax administrative decisions and their families;
c/ Necessary ordinary working tools used as principal or sole means of living of enforced individuals and their families.
Equipment of large value such as motorbikes, cars, ships, boats, machine cultivators or mills and other valuable working tools, may also be distrained for auction for implementation of enforcement decisions but auction proceeds will be partially left for enforced parties to procure other cheaper equipment.
d/ Ordinary clothes daily-life utensils necessary for individuals subject to enforcement of tax administrative decisions and their families according to minimum living standards in different localities, such as cooking utensils, dining sets, furniture and other ordinary articles of small value. Other home appliances or belongings, such as television sets, refrigerators, air conditioners, washing machines, computers, gold, silver or gem jewelry (except for wedding rings) shall also be distrained for enforcement of tax administrative decisions;
e/ Worshiping objects, relics, orders, medals, certificates of merit.
2.2. For production, trading or service establishments subject to enforcement of tax administrative decisions:
a/ Curative medicines, vehicles, tools and assets of healthcare establishments, medical examination and treatment establishments, except for assets used for business purposes; food, foodstuffs, tools and assets used to serve mid-shift meals for laborers;
b/ Kindergartens, schools and their equipment, vehicles and furniture, which are not used for business purposes;
c/ Labor protection, fire, explosion and environmental pollution prevention and fighting equipment and devices;
d/ Important infrastructure works for public utility or in service of security or defense;
e/ Raw materials, materials, finished products and semi-finished products that are toxic or hazardous chemicals or assets banned from circulation;
f/ Raw materials, materials, semi-finished products currently in closed production chains.
2.3. For enforced state agencies or organizations that are funded with the state budget, their assets directly allocated by the state budget are not distrained but they are asked to request in writing competent agencies to provide financial supports for implementation of enforcement decisions.
If these organizations have revenues from other lawful activities, their assets originating from these revenue sources shall be distrained for implementation of enforcement decisions, except for the following assets and goods:
a/ Curative medicines, vehicles, tools and assets of healthcare or medical examination and treatment establishments, unless they are circulated for business purposes; food, foodstuffs, tools and assets used to serve mid-shift meals for their officials and employees;
b/ Kindergartens, schools and their equipment, vehicles and furniture, which are not used for business purposes;
c/ Labor protection, fire, explosion and environmental pollution prevention and fighting equipment and devices;
d/ Working offices.
3. Verification of information on assets of enforced parties
3.1. Persons competent to issue decisions on enforcement by the measure of asset distraint for auction shall verify enforced parties’ conditions for implementation of enforcement decisions. Local administrations, asset ownership or use right registry offices, security transaction registry offices and concerned organizations and individuals shall create conditions and supply necessary information as required by law for enforcement-conducting agencies to verify conditions for implementation of enforcement decisions.
Persons competent to issue enforcement decisions shall ascertain enforced sums of money, which are considered collectible, by directly checking assets and documents on capital and asset management, and verifying, in coordination with other agencies such as capital or asset management agencies, business or asset registry offices, commercial banks, credit institutions and other concerned individuals and organizations, asset conditions of enforced agencies or organizations.
3.2. The verification must be recorded in writing, clearly stating the responsibility of information suppliers. If staffs of organizations implementing enforcement decisions assist enforcement decisions issuers in verifying conditions for implementation of enforcement decisions, enforcement decision issuers shall check and take responsibility for verification results.
The verification must express the actual state of assets and economic conditions of enforced parties and the certification of People’s Committees and concerned organizations and individuals. The verification of assets subject to ownership or use right transfer or registration must be based on contracts on asset sale and purchase, exchange, transfer or donation, title deeds of assets; and the asset sale and purchase must be certified by owners, local administrations, functional agencies or witnesses. Verified information on assets subject to ownership or use right transfer or registration may be publicized so that persons with related rights and obligations can know and protect their interests.
For lawfully pledged or mortgaged assets not subject to distraint under the guidance in Section III, Part B of this Circular, distraining gencies shall notify pledgees or mortgagees of the obligations of enforced parties and request them to subsequently notify such to distraining agencies so that the latter can distrain assets as soon as pledgors or mortgagors fulfill their obligations under pledge or mortgage contracts.
4. Decisions on enforcement by the measure of asset distraint and auction of distrained assets
A decision on enforcement by the measure of asset distraint and auction of distrained assets must clearly state the date (day, month, year) of its issuance; grounds for its issuance; full name and position (rank) and working unit of the issuer; full name, place of residence or head office of the individual or organization whose assets are distrained; tax and fine amounts payable by the enforced party into the tax office’s state budget revenue account or custody account opened at the State Treasury; place where assets are distrained; signature of the decision issuer and seal of the agency issuing the asset distraint decision.
A decision on enforcement by the measure of asset distraint must be sent to the individual or organization whose assets are to be distrained, the People’s Committee of the commune or ward where that individual resides or that organization is located or office where that individual works five (5) working days before the distraint is carried out, unless the decision-issuing agency has a ground to believe that the sending of the decision in advance may obstruct the distraint.
5. Procedures for asset distraint
5.1. Asset distraint must be carried out at day time and within working hours of administrative agencies in localities where asset distraint takes place, except for the case in which enforced parties are detected to have committed acts of dispersing or destroying assets or shirking implementation of enforcement decisions. In this case, persons competent to issue enforcement decisions may immediately organize the asset distraint so as to prevent these acts of enforced parties.
5.2. Enforcement decision issuers or persons assigned to implement enforcement decisions shall assume the prime responsibility for the distraint.
5.3. Before issuing decisions on asset distraint, decision issuers shall request asset ownership or use right registry offices to supply information on asset ownership or use rights of enforced parties; request security transaction registry offices to supply information on whether assets intended to be distrained are currently used as security for the performance of obligations of enforced parties toward obligees or whether assets managed or used by enforced parties are involved in financial hire-purchase. Within five (5) working days, these agencies shall supply necessary information in writing to enforcement decision issuers. If proceeds from the enforcement are determined to be insufficient to cover enforcement expenses, these agencies shall report such to superior tax offices so that the latter temporarily suspend the issuance of enforcement decisions (except for the case in which expenses for implementation of enforcement decisions are exempt or reduced under Clause 4.1, Section VI, Part B of this Circular).
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