To improve the effectiveness of enforcement of tax administrative decision, recently, Ministry of Finance has promulgated Circular No. 87/2018/TT-BTC amending and supplementing a number of articles of Circular No. 215/2013/TT-BTC dated 31/12/2013.

This Circular adds the following principle: suspending or not yet applying the coercive measures to cases having Decisions on tax payment extension or Announcements on non-calculation of late payment interest. The coercion Decisions may be expired if the coercive objects are subject to tax payment extension or tax debt periodical payment or late payment interest non-calculation.

Competent officials or agencies to issue coercion decisions or tax officials taking responsibility to execute the coercion decisions have to send the coercion decisions to related organizations, individuals before implementing the coercion.

For the coercive measure of notification on invoices no longer valid as notified: the competent agencies must not ratify information and competent state agencies have the right to request the coercive objects and related parties to provide information; adding regulation on stop to coercive measures in case where the coercive objects are subject to tax payment extension or tax debt periodical payment or late payment interest non-calculation.

For the coercive measure of crediting money from bank account or bank account blockade: tax agencies must not ratify information on taxpayers’ bank accounts and state treasury organizations and credit institutions must provide information on accounts’ numbers, remaining amount of money in coercive accounts upon requests of state agencies competent to issue the coercion decisions. The coercion decision must be issued after 90 days counted from the expiry date of tax payment time-limit; or from the expiry date of tax debt periodical payment duration as regulated and the date right after the expiry date of tax payment extension./.

Le Thang