In order to recover tax debts, in recent times, the Quang Tri Tax Department has drastically implemented debt management and tax debt enforcement solutions, including measures such as enforcing bank accounts, enforcing the suspension of invoice use, and temporarily suspending exit from the country. Implementing temporary suspension of exit to recover tax debts is a drastic measure, as well as a warning to taxpayers who owe taxes to ensure the fulfillment of tax obligations to the state budget.
According to the Law on Tax Administration No. 38/2019/QH14 and Decree 126/2020/ND-CP dated October 19, 2020 of the Government, cases of temporary suspension of exit are individuals, individuals who are legal representatives of taxpayers who are enterprises that are subject to forced enforcement of administrative decisions on tax administration and have not fulfilled their tax payment obligations; Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad before leaving the country, foreigners who have not fulfilled their tax payment obligations before leaving Vietnam.
In Article 21 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration: Completion of tax payment obligations in case of exit
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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 according to Form No. 02/XC in Appendix III issued with this Decree to the immigration authority and notify the taxpayer. |
Tax debt collection is one of the key tasks of the tax sector in 2024. Therefore, every month, the Provincial Tax Department reviews and compares debts to urge timely payment to the state budget, resolutely applies tax debt enforcement measures as prescribed for taxpayers from 90 days or more and more than 10 days according to the decision on sanctioning tax violations, invoices, and tax payments that have expired the tax payment extension; implement the next enforcement measure in case the taxpayer does not pay or has not paid the full amount of tax debt. Publicize information about taxpayers with tax debt on mass media and the tax sector's electronic information page on a monthly basis.
For cases of temporary exit suspension, Quang Tri Tax Department shall review, compare and accurately determine the tax payment obligations of taxpayers subject to temporary exit suspension before sending a notice requesting temporary exit suspension to the immigration management agency and the taxpayer so that the taxpayer can fulfill his tax payment obligations before leaving the country.
As of June 30, 2024, the Quang Tri Tax Department has issued 198 notices of temporary suspension of exit, 29 cases of temporary suspension of exit after completing tax payment obligations. Thereby, the tax debt of VND 1,456 million has been recovered.
Notices of temporary suspension of exit are sent by the Tax Department to the taxpayer's registered address with the tax authority. In addition, tax officials also directly contact taxpayers to notify them. The Tax Department recommends that citizens and individuals who are legal representatives of taxpayers who are enterprises proactively look up their tax debts on the tax industry's data system to ensure that they fulfill their tax obligations before leaving the country.
Trinh Xuan Thanh (synthesis)
Source: https://baoquangtri.vn/cuc-thue-quang-tri-thuc-hien-quyet-liet-cac-phai-phap-quan-ly-no-va-cuong-che-no-thue-186940.htm
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