Khoản 1 Điều 17 Thông Tư 39/2015/tt-btc

3 min read Jun 26, 2024
Khoản 1 Điều 17 Thông Tư 39/2015/tt-btc

Overview of Article 17 Clause 1 of Circular 39/2015/TT-BTC

Introduction

Circular 39/2015/TT-BTC is a significant regulation in Vietnam that governs the management and collection of tax debts. Article 17 Clause 1 of this Circular outlines the procedures for handling tax debt collection, which is crucial for both tax authorities and taxpayers to understand.

Article 17 Clause 1: Handling Tax Debt Collection

Scope of Application

Article 17 Clause 1 of Circular 39/2015/TT-BTC applies to tax debts incurred by taxpayers, including individuals and organizations. The provision covers the procedures for handling tax debt collection, ensuring that tax authorities follow a standardized process when dealing with tax debtors.

Responsibilities of Tax Authorities

According to Article 17 Clause 1, tax authorities are responsible for:

  • Identifying and listing tax debtors who have failed to pay their tax liabilities on time.
  • Sending notifications to tax debtors, informing them of their tax debt and the required payment deadline.
  • Implementing measures to collect tax debts, such as deducting from bank accounts or seizing assets.

Tax Debtor's Obligations

Tax debtors are obligated to:

  • Pay their tax debt in full within the specified deadline.
  • Provide accurate and complete information about their financial situation and assets to facilitate the tax debt collection process.
  • Cooperate with tax authorities during the tax debt collection process.

Consequences of Non-Compliance

Failure to comply with the requirements of Article 17 Clause 1 may result in:

  • Penalties and fines for tax debtors who fail to pay their tax debt or provide inaccurate information.
  • Seizure of assets or other measures to collect the tax debt.

Conclusion

In conclusion, Article 17 Clause 1 of Circular 39/2015/TT-BTC is a crucial provision that outlines the procedures for handling tax debt collection in Vietnam. Both tax authorities and taxpayers must understand their responsibilities and obligations under this provision to ensure a smooth and effective tax debt collection process.