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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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Tax authorities in Khanh Hoa province’s three sub-departments have issued Decision No. 364/QĐ-TCS3 dated 24 March 2026 to enforce an administrative tax-related decision against Nguyen Dieu Ky Household Business by deducting funds from its bank account.
The decision provides that enforcement will be carried out by deducting funds from the Nguyen Dieu Ky Household Business account at Thon Phuoc Tuy 1, Dien Tho commune, Khanh Hoa province, tax code 056079010922, opened at Số Vikki Bank.
Enforcement is based on Tax Debt Notice No. 4489/TB-TCS3 dated 23 March 2026 issued by Tax Office 3 Khanh Hoa.
The household business is subject to enforcement because its tax debt is overdue by more than 90 days from the due date. The total amount subject to enforcement is 21.9 million VND.
The tax authority requires Số Vikki Bank (TNHH MTV Số Vikki) to deduct funds from account no. 905489570 of Nguyen Dieu Ky Household Business and remit the deducted amount to the state budget.
If the account balance is insufficient to cover the full obligation, the bank must deduct the remaining amount after ensuring a minimum balance to maintain the account and continue monitoring and deducting additional funds that arise during the validity of the decision.
On the day of deduction, the bank must provide written notification to Tax Office 3 Khanh Hoa, including payment proof.
The article notes that enforcement triggers differ by timeline:
The article states that late payment interest is 0.03% per day on overdue tax and other amounts under tax administration, and 0.03% per day on overdue tax under customs administration. The calculation timing follows government regulations.
Taxpayers may self-ascertain late payment amounts within 30 days after payment. If the taxpayer does not determine the amount, the tax authority will determine and notify.
After 30 days from the tax due date, if the amount remains unpaid, the tax authority will inform the taxpayer of the amount owed and the number of days late.
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