Library

Cases that guarantee for taxation shall be applied

Only accept letters of guarantee stating the contents commitment to ensure the ability to perform and responsible for paying tax, fines for late payment in place of the taxpayer at the end of the tax payment time limit but the taxpayer has not paid the tax, fully meet the conditions prescribed by the letter of guarantee.

This is the content that the Ministry of Finance guiding the provincial department of customs in Dispatch 16593/BTC-TCHQ to guarantee tax.

In addition, according to the Dispatch, each organizations must be responsible for monitoring and reminding the taxpayers, guaranteeing tax payment to the state budget.

The absence of monitoring, urge tax debt arising, servants and heads of relevant organization will be responsible in accordance with Article 113 of the Tax Administration Law No. 78/2006/QH11

This document takes effect from November 28th 2012.

Tuan Nguyen

Recent Posts

Executive Office for Foreign Contractors in Vietnam: 7 Issues to Plan Before Engineer Mobilization

An executive office for foreign contractors in Vietnam is not just a physical office for…

22 hours ago

Arbitration Procedure in Vietnam: 7 Stages Foreign Companies Should Prepare For

Arbitration procedure in Vietnam can affect your time, your cost, your evidence position, and your…

7 days ago

Apply for A Construction Operation License in Vietnam: 9 Steps Foreign Contractors Should Plan Before Mobilization

Foreign contractors usually realize they need a construction operation license later than they should, and…

1 week ago

Arbitration Clause in Vietnam: 7 Drafting Mistakes Foreign Companies Should Avoid

To most managers’ surprise, an arbitration clause in Vietnam is one short paragraph in your…

2 weeks ago

Contractor Permit in Vietnam: 5 Points Explained

Foreign contractors working in Vietnam often see different words used for the same approval. Some…

2 weeks ago

Construction Operation License in Vietnam: 9 Things Foreign Project Managers Should Know Before the Contract Start Date

Let’s face the reality. After the contract is signed, the project owner expects you on…

3 weeks ago

This website uses cookies.