On the afternoon of October 29, giving his opinion at the group on the content of amending and supplementing the Law on Tax Administration, National Assembly Delegate Pham Trong Nghia (Lang Son delegation) said that the general concept of "taxpayers" being temporarily suspended from leaving the country due to not completing their tax payment obligations as stipulated in Clause 1, Article 66 will be difficult to implement in practice with taxpayers being organizations.
Mr. Nghia said that, according to the provisions of Clause 1, Article 2 of the draft, taxpayers include both organizations and individuals, while temporary suspension of exit can only be applied to individuals.
In addition, in the process of tax management, there are cases where the legal representative of the enterprise is an employee, only has his/her name on the documents, and does not have the right to decide on the business of the enterprise.
Delegates proposed that it is necessary to clearly stipulate that the legal representative of an enterprise must be the chairman of the board of directors, business owner, company owner... in accordance with the Enterprise Law.
In addition, Mr. Nghia also proposed to add subjects temporarily suspended from exiting the country, including individuals who are legal representatives of cooperatives and cooperative unions; individuals who are business owners and individual entrepreneurs.
Regarding the subject of temporary suspension of exit due to not completing tax payment obligations, sharing with the press on the sidelines of the National Assembly, Deputy Prime Minister and Minister of Finance Ho Duc Phoc said that the regulation on legal representatives of enterprises has been stated in the law.
Regarding the question of whether low tax debt levels can be considered to remove the temporary suspension of exit, Mr. Ho Duc Phoc asked: "If we say low, how low is low? If a tax debt of 100 million VND is low, why not pay it?"
The current Law on Tax Administration stipulates that all taxpayers and their legal representatives who are subject to compulsory enforcement of administrative decisions will be temporarily suspended from leaving the country, regardless of whether the tax debt is large or small.
In the revised bill, the Government proposes to amend and supplement Clause 1 and Clause 7, Article 66 in the direction of stipulating that only legal representatives of taxpayers and business individuals and business household owners subject to forced exit will be temporarily suspended.
The review agency believes that the Government needs to more carefully assess the impact of applying this enforcement measure in practice to consider appropriate regulatory options, ensuring enforcement effectiveness and avoiding unnecessary negative reactions or should not amend this content at this time.
In case it is necessary to amend this content, it is recommended that the Government consider adding regulations on tax debt thresholds to appropriately limit the scope of application of exit suspension measures.
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One of the reasons is that there are no specific regulations on the authority, order, procedures for refunding interest to taxpayers and payment costs, so the tax authority has no basis for implementation.
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