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List of assets are not distrained when handling with a personal violation of tax

12/11/2020

On Oct 19, 2020, The Government issues Decree 126/2020/NĐ-CP about a specific regulation of some articles in Tax administration law. This Decree lists assets that are not distrained when handling with a personal violation of tax.

Specifically, in Article 35, clause 2, point a of Decree 126/2020/NĐ-CP prescribes list of assets that are not distrained when handling with a personal violation of tax as follows:

 - The only house of an individual and family of the one who is distrained.

- Medicines, food, vegetables being servec for personal necessity or neccessity for family of the one who is distrained. 

- Common labor tools need to be used as a mean of life for an individual who is distrained or their family. 

- Clothes, household appliances of individual who is distrained or their family. 

- Things for worship, Đồ dùng thờ cúng; di vật, huân chương, huy chương, bằng khen.

Decree 126/2020 takes effect on Dec 5, 2020.