Only accept letters of guarantee stating the contents commitment to ensure the ability to perform and responsible for paying tax, fines for late payment in place of the taxpayer at the end of the tax payment time limit but the taxpayer has not paid the tax, fully meet the conditions prescribed by the letter of guarantee.
This is the content that the Ministry of Finance guiding the provincial department of customs in Dispatch 16593/BTC-TCHQ to guarantee tax.
In addition, according to the Dispatch, each organizations must be responsible for monitoring and reminding the taxpayers, guaranteeing tax payment to the state budget.
The absence of monitoring, urge tax debt arising, servants and heads of relevant organization will be responsible in accordance with Article 113 of the Tax Administration Law No. 78/2006/QH11
This document takes effect from November 28th 2012.