At  Article 18,  Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

1. The cases in which taxpayers are subject to enforcement of administrative decisions on taxation:

a) The taxpayer owes tax and interest on late payment of tax over 90 days from the deadline for paying tax or the extended deadline for paying tax.

b) The taxpayer that owes tax, interest on late payment of tax and fines is suspected of concealing goods or making a getaway.

c) The taxpayer fails to comply with the decision on penalties within 10 days from the day on which the decision is received. If the taxpayer fails to implement the decision on penalties within the time limit that is longer than 10 days, the decision shall be enforced (unless the decision on penalties is delayed or suspended).

2. The credit institution fails to comply with the decision on administrative penalties for violations pertaining to taxation according to the Law on Tax administration and the Law on Handling administrative violations.

3. If the payment of tax, interest on late payment of tax, fines, and interest on late payment of fines is guaranteed and the taxpayer fails to make such payment to government budget by the deadline, the guarantor shall make such payment on the taxpayer’s behalf. If those amounts are not sufficiently paid after 90 days from the deadline, the guarantor shall be subject to enforcement in accordance with the Law on Tax administration and the Law on Handling administrative violations.

4. State Treasury fails to transfer money from the account of the entity subject to enforcement (hereinafter referred to as subject) to government budget under the decision on administrative penalties for violations pertaining to taxation issued by the tax authority.

5. Relevant organizations and individuals fail to comply with decision on administrative penalties for violations pertaining to taxation issued by competent authorities.

6. Where the tax authority issues a decision to allow the taxpayer to pay outstanding tax and fines in installments according to the Decrees elaborating the implementation of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and Article 79 of the Law on Handling administrative violations, enforcement measures shall not be taken during the payment term.