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TAXPAYERS WITH TAX DEBTS EXCEEDING 90 DAYS WILL BE FORCED TO DEDUCT MONEY FROM THEIR BANK ACCOUNTS

This is one of the actions currently being implemented by the Tax Authority to deal with a recoverable tax liability.

One of the first actions applied to taxpayers with less than 30 days tax debts is that the tax office will call, message, email the owner or legal representative to request the tax payment.

In cases where tax debts are over 31 days or more, the tax authorities shall issue 100% Notification of tax debt, fine and late payment amounts according to regulations. This notice will be sent directly to the address of the tax payers.

For tax debts over 60 days, the tax authorities will issue an urging document specifying the coercive actions that will be taken if the taxpayer fails to fulfill its tax obligations.

For enterprises with a tax debt of 91 days or more, the tax authority shall force to deduct money from the account, block the account of all enterprises with debt of this category.

For tax debts exceeding 121 days, the tax authorities will also issue the decision on notification of invalidated invoices. After the expiration of the time limit for the decision on enforcement of invalidated invoices (1 year), if the enterprise fails to pay or fully pay the tax debt, the tax agency shall continue issuing the enforcement decision.

In addition, the action as “publicity of company names”, disclosure of taxpayers’ information will continue to be applied to the case has been enforced monthly.

If the tax debt notices are not matching with the accounting books of taxpayers, within 3 working days after taxpayers report them, the tax authority’s leaders shall have to assign the comparison and make accurate the amount owed, updated tax debt.