Banning individuals with tax debts from leaving the country is a strong measure to ensure tax debt collection for the state budget. However, Mr. Dang Ngoc Minh, Deputy Director General of the General Department of Taxation (Ministry of Finance), said that only a few tax debtors are banned from leaving the country.
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| Mr. Dang Ngoc Minh, Deputy General Director of General Department of Taxation (Ministry of Finance). |
Sir, the need for people to leave the country is very high, many people are worried about being suspended from leaving the country due to tax debts?
Not all individuals with tax debts are subject to temporary suspension of departure from the country, but this only applies to a small number of subjects.
Specifically, only individuals who are legal representatives of enterprises and organizations that are subject to tax enforcement; Vietnamese people leaving the country to settle abroad who still owe taxes; Vietnamese people settling abroad who have not fulfilled their tax obligations before leaving the country; and foreigners who have not fulfilled their tax obligations before leaving Vietnam will be temporarily suspended from leaving the country.
In fact, temporary suspension of exit is only applied to individuals who go abroad and do not return, or who return to Vietnam after a long time, so the risk of not being able to collect tax debts, late payment fees, and administrative fines for tax violations is very high. As for people going abroad for tourism, medical treatment, visiting relatives, seminars, conferences, etc., if they still owe taxes, they can still exit normally. Even in cases of tax debts and temporary suspension of exit, if there is a guarantee for tax debts, late payment fees, fines, and other state budget revenues, they can still exit.
In case the taxpayer has a guarantee for the tax debt but fails to pay on time, the guarantor shall be responsible for paying on his/her behalf. If the deadline for paying the tax debt according to the written approval of the tax authority expires and the taxpayer has not paid the full amount to the state budget, the guarantor who fails to fulfill the obligation shall be subject to enforcement for the amount within the scope of the guarantee.
So, if an individual has tax debt, they do not have to worry too much when doing exit procedures?
The implementation of temporary suspension of exit follows a very strict procedure, not all tax debts result in temporary suspension of exit.
Specifically, after reviewing, comparing, and accurately determining the tax payment obligations of individuals, the tax authority directly managing the taxpayer shall make a list of individuals subject to temporary suspension of exit, prepare a document to send to the immigration authority, and at the same time send it to the taxpayer to complete the tax payment obligations before exiting the country.
On the day of receiving the document from the tax authority, the immigration authority shall be responsible for implementing the temporary suspension of exit according to regulations and posting it on the immigration authority's website. In case the taxpayer has fulfilled his/her tax payment obligation, within 24 working hours, the tax authority shall issue a document canceling the temporary suspension of exit to the immigration authority to implement the cancellation of the temporary suspension of exit according to regulations.
Before the 30-day exit suspension period expires, if the taxpayer has not fulfilled his tax payment obligation, the tax authority shall send a document extending the exit suspension to the immigration authority and at the same time to the taxpayer. The document suspending exit, extending exit suspension, or canceling exit suspension shall be sent by post or electronically if the conditions for electronic transactions are met and shall be posted on the tax authority's website.
But sir, the problem that may arise is that the tax authority sends a document but the taxpayer does not receive it, causing the taxpayer to accidentally owe tax and be temporarily suspended from leaving the country?
The Law on Tax Administration stipulates that after 30 days from the tax payment deadline, if the taxpayer has not paid the tax, late payment, or fine, the tax administration agency shall notify the taxpayer of the amount of tax, fine owed, and the number of days of late payment. However, there are many cases where documents sent by post are returned because the taxpayer has changed the business location or place of residence, but has not notified the tax authority as prescribed. This is the taxpayer's fault and the taxpayer must take full responsibility for the fault caused by his/her mistake.
Therefore, Decree 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration stipulates that in case a document sent to a taxpayer by post is returned and the document has been posted on the tax authority's website, it is considered that the document has been sent.
Currently, the number of taxpayers with tax debts of less than one million VND is very large, and most of them are prolonged. In cases of temporary suspension of exit, the tax authority shall review, compare, and accurately determine tax obligations, and notify the taxpayer before sending a notice requesting temporary suspension of exit to the immigration authority so that the taxpayer can fulfill his/her obligations before leaving the country.
My recommendation in this case is that when changing address, taxpayers must proactively notify the tax authority and if they want to know if they owe tax or not, they should access the tax authority's website to ensure that they fulfill their tax obligations before leaving the country.
There are many individuals with income from two or more places, while the amount of tax debt is not much, so they rarely access the tax authority's website to know their obligations to the state budget, sir?
Recently, many individuals have wondered about not knowing their tax debts due to income from many places. To support taxpayers, the tax industry has built the eTax Mobile application, similar to the eBanking application of commercial banks. eTax Mobile is an electronic tax application installed on smart mobile phones, allowing individuals, business individuals and business households to look up taxes anytime, anywhere on mobile devices. Using eTax Mobile is extremely simple, taxpayers can pay taxes, look up tax obligations, look up tax notices along with many other utilities and supports.
Currently, about one million individuals have downloaded and used eTax Mobile. All information related to tax management and tax obligations of individuals is sent to individuals by the tax authority via this application. All tax information of individuals is kept confidential. Only when individuals access (enter username and password, fingerprint or FaceID) will they know their tax information.
The app is very useful, but sir, is it too few that only about a million users are using it?
Implementing the Project on Developing the Application of Data on Population, Identification and Electronic Authentication to Serve National Digital Transformation (Project 06), by early 2025 at the latest, the tax code will be the citizen identification number, personal identification code. Accordingly, all information and tax records of individuals such as tax debt notices, tax refunds, notices of implementing tax debt enforcement measures, temporary suspension of exit... will be sent to individuals via eTax Mobile.
For their rights and obligations to the state budget, everyone needs to download this software to their mobile devices. eTax Mobile will notify individuals of their tax obligations and rights as well as many other useful applications, avoiding cases where individuals accidentally owe taxes, are temporarily suspended from leaving the country, have to pay fines, and pay late taxes without knowing.
Source: https://baodautu.vn/chi-mot-so-it-doi-tuong-no-thue-bi-cam-xuat-canh-d218704.html
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