truy thu

Cơ quan thuế truy thu số tiền thuế còn thiếu từ doanh nghiệp.

Definition

1. Verb:
   • To collect retroactively / to recover arrears: The primary meaning of "truy thu" is the official act of demanding and collecting money (such as taxes, fees, or debts) that should have been paid in the past but was not. It involves a backward-looking assessment and collection.

Usage Examples

• Verb:
  • Cơ quan thuế quyết định truy thu thuế của công ty. (The tax department decided to collect back taxes from the company.)
  • Thành phố sẽ truy thu các khoản phí bảo trì chung cư còn thiếu. (The city will recover arrears in apartment maintenance fees.)
  • Việc truy thu nợ bảo hiểm được tiến hành theo quy định. (The recovery of insurance debt arrears is carried out according to regulations.)

Advanced Usage

• The term is almost exclusively used in formal, administrative, legal, or financial contexts. It implies an authority (like a tax agency, government body, or management unit) exercising its right to collect what is legally owed from a prior period.

Variants and Related Words

• Truy thu thuế (v): to collect back taxes; to recover tax arrears.
  • Việc truy thu thuế có thể đi kèm với phạt vi phạm. (The collection of back taxes may come with a penalty.)

Synonyms

• To collect arrears
• To recover (money) retroactively
• To make a back assessment and collection

Related Terms (Contextual)

• Phạt vi phạm (v): to penalize for a violation (often accompanies "truy thu").
• Nợ thuế (n): tax debt (the object of "truy thu").
• Thanh tra (v): to inspect (an action that may lead to "truy thu").