(Dan Tri) - VCCI believes that the tax debt level of 10 million VND or more that is banned from leaving the country according to the draft of the Ministry of Finance is too low and proposes that only individuals with tax debt of 200 million VND or more will be banned from leaving the country.
According to the draft decree being consulted by the Ministry of Finance, from 2025, individuals and business owners with overdue tax debts of more than 120 days with an amount of VND10 million or more will be temporarily suspended from leaving the country.
For businesses, if the amount of overdue tax debt is over 120 days and is from 100 million VND or more, the legal representative will also be temporarily suspended from leaving the country.
Proposal to raise the tax debt threshold to apply exit ban measure
The Vietnam Federation of Commerce and Industry (VCCI) has commented that this threshold is too low.
According to VCCI, in many cases, legal representatives of enterprises go abroad not to avoid tax obligations but to conduct business transactions. These transactions can help enterprises generate revenue and continue to pay taxes. Applying a widespread exit ban measure can have a negative impact on production and business activities.
VCCI proposed raising the tax debt threshold for applying the exit ban measure to 1 billion VND for businesses and 200 million VND for individuals.
Currently, tax authorities have many measures to enforce tax debts such as withdrawing money from bank accounts, declaring invoices invalid, seizing and auctioning assets. VCCI believes that these measures should be prioritized before restricting people's right to travel.
VCCI also proposed to review the regulation on temporary suspension of exit for legal representatives of enterprises that are no longer operating but have not fulfilled their tax obligations, regardless of the value of the tax amount.
Because in reality, there are cases where the tax arrears are very small, arising after the business has stopped operating (such as business license fees). With a small value, the cost to collect will be greater than the amount collected.
VCCI recommends that the drafting agency add regulations on the threshold of the amount of tax owed in this case, for example 3 million VND (equal to the highest business license fee in a year).
VCCI proposes that people whose exit is temporarily suspended be allowed to pay taxes right at the border gate (Illustration: Hai Nam).
Proposal for people with temporary exit suspension to pay taxes right at the border gate
The draft of the Ministry of Finance also stipulates that the tax authority shall issue a document on temporary suspension of exit to the immigration authority. However, the draft does not have any provisions on lifting the temporary suspension of exit. This may be a legal gap causing difficulties in the application process, according to VCCI.
VCCI proposed that the drafting agency stipulate that as soon as the tax debtor has paid the tax, the temporary exit suspension measure will be lifted immediately.
At the same time, VCCI proposed that authorities study a mechanism to allow people whose exit is temporarily suspended to pay taxes or pay an advance amount equivalent to the tax debt right at the border gate.
This helps the State collect money quickly, and also creates conditions for tax debtors to immediately have their exit suspension lifted so they can travel normally.
According to the General Department of Taxation, by the end of September, there were over 6,500 cases of temporary suspension of exit due to tax debts, while last year there were only 2,400 cases. Authorities have collected VND1,341 billion from 2,116 taxpayers whose exit was temporarily suspended.
According to the Ministry of Finance, some countries such as China, Malaysia, the US... also apply travel restrictions to individuals with large and long-standing tax debts. On the other hand, this is also a positive measure to recover long-standing tax debts.
Source: https://dantri.com.vn/kinh-doanh/de-xuat-ca-nhan-no-thue-200-trieu-dong-moi-bi-tam-hoan-xuat-canh-20241212173210206.htm
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