What can officials do when people delay paying taxes?
The story of a restaurant that did not pay taxes for 3 months, the tax officer had to come down to the restaurant to work and tell the customer to sympathize and come back another day created many mixed opinions.
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| The restaurant did not pay tax, the tax officer came to the restaurant and told the customer to sympathize and come back another day. |
Besides a series of concerns about the tax authorities' way of doing things, many opinions also said that paying taxes is the obligation of business people and delay will cause difficulties for both sides.
Many questions arise: What are the tax officers allowed to do when businesses are slow to pay taxes? When do the authorities have the right to forcibly seize assets? If people do not agree or have questions about the amount of tax they have to pay, what are their rights?...
What can officials do when people delay paying taxes?
According to Dr. - Lawyer Nguyen Huu The Trach, based on Article 106 of the Law on Tax Administration 2006 as amended and supplemented, those who pay taxes late compared to the prescribed deadline must pay the full amount of tax and late payment fee at the rate of 0.03%/day calculated on the amount of tax paid late.
Article 92 of the Law on Tax Administration also stipulates that in cases where business households in particular and taxpayers in general owe taxes for more than 90 days from the tax payment deadline, competent authorities have the right to decide to enforce tax administrative decisions.
Measures to enforce tax administrative decisions include withdrawing money from the account of the subject of enforcement, requesting the freezing of assets, deducting salary or income, seizing and auctioning assets according to the provisions of law, etc.
"Tax authorities are only allowed to apply the above-mentioned coercive measures to force late taxpayers to fulfill their tax obligations. The act of tax officers standing in front of the shop door and inviting customers to go elsewhere is against the law and affects the business activities of business households. Business households that suffer losses can request compensation for the losses they have suffered," said lawyer Nguyen Huu The Trach.
Lawyer Pham Cong Ut, Ho Chi Minh City Bar Association, said that paying taxes is the duty of citizens and businesses. If businesses do wrong, they will be regulated by legal regulations.
Taxpayers should not seek ways to delay or avoid fulfilling their tax payment obligations to tax authorities.
If the public servant makes a mistake, the people and businesses have the right to sue.
What rights do people have when they have questions about their taxes?
In case of tax problems, according to lawyers, people have the right to complain to the tax authority or competent state agency to review the decision of the tax authority, review the administrative actions of tax officials when there is reason to believe that the decision or action is illegal, infringing on their legitimate rights and interests.
In addition, in case of believing that the complaint settlement is not in accordance with legal provisions or believing that the decision of the tax authority or the administrative act of the tax officer is not in accordance with legal provisions, a lawsuit can be filed at the People's Court of competent jurisdiction to resolve the case.
How do countries punish late tax payments? In the United States, April 15 is the deadline for most people and businesses to pay taxes and file tax returns. According to information from the Internal Revenue Service (IRS), anyone who does not file a tax return by April 15 will have to pay a penalty of 5% of the unpaid tax each month, including the month of late filing. This fee will be accumulated from the tax return submission deadline date, the cumulative value will not exceed 25% of the total unpaid tax. People can request an extension of time to file their tax return on condition that they pay 90% or more of the tax they owe and pay the entire tax owed by the extension date. In case of failure to pay tax on time, people will be fined 0.5% of the outstanding tax amount and will be accumulated until the person pays the tax in full. Anyone who violates both of the above will have to pay a penalty of 5% of the tax owed. As you can see, failure to file a tax return on time will result in a larger fine than failure to pay taxes on time. Therefore, the IRS advises people to file their tax returns on time, even if they cannot pay. In that case, the IRS will provide monthly loan assistance. In Malaysia - a Southeast Asian country like Vietnam, if people do not pay taxes on time, they will have to pay a fine of 10% of the outstanding tax and every 30 days they will have to pay an additional amount of 5% of the outstanding tax. In addition, this country also severely punishes those who intentionally evade taxes. Some crimes that can result in imprisonment include: not submitting tax returns, not reporting changes in income, assisting or inciting others to evade taxes, conspiring to flee the country without paying all taxes, etc. |
According to Tuoi Tre
