At  Article 19,  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 :

The measures for enforcing administrative decisions on taxation include:

1. Withdraw money from the subject’s accounts at State Treasuries and credit institutions; request account blockade.

2. Deduct part of the salary or income.

3. Invalidate invoices.

4. Distrain assets, sell distrained assets at auctions to recover outstanding tax, interest on late payment of tax, fines, interest on late payment of fines.

5. Collect money or other assets of the subject that are held by other organizations or individuals.

6. Revoke the Certificate of Business registration, Certificate of Enterprise registration, license for establishment and operation, or practice certificate.

7. The application for the enforcement measures mentioned in Clauses 1, 2, 3, 4, 5 and 6 is specified in Sections 2, 3, 4, 5, 6, and 7 of this expenses. If a decision on taking the next measure has been issued but the conditions for taking the previous measure are available, the issuer of the decision on enforcement is entitled to take the previous measure to sufficiently collect tax and fines.

If the taxpayer that owes outstanding tax, interest on late payment of tax, fines, or interest on late payment of fines is suspected of making a getaway or concealing his assets, the person competent to issue the enforcement decision shall take appropriate enforcement measures to ensure the repayment of tax debt.

The Ministry of Finance shall specify the order and time limit for each enforcement measure, the procedure for identifying taxpayers suspected of making a getaway or concealing their assets.