Customs handles tax debt: flexibly and rigorously- Part 2: Why is the effectiveness of coercive measures not high?
14:37 | 10/03/2023
VCN - In addition to seven coercive measures to enforce administrative decisions on tax administration for tax debtors specified in Article 125 of the Law on Tax Administration 2019, one of the "stronger" measures taken by the Customs sector for tax debtors is the suspension of exit for the legal representative of the enterprise. However, the effect is still not as expected.
Customs handles tax debt: flexibly and rigorously- Part 1: Diversity of tax debts
12:08 | 05/03/2023
VCN - According to Article 55 of the Law on Tax Administration 2019 stipulating the tax payment deadline, enterprises are allowed to apply for a 90-day grace period when importing and exporting taxable goods.