(HQ Online) - To handle and recover nearly VND 1,900 billion in tax debt, Ho Chi Minh City Customs Department directed its affiliated and subordinate units to implement many drastic solutions right from the first months of 2024.
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| Officials of the Import-Export Tax Department of Ho Chi Minh City Customs Department review and classify tax debts. Photo: TH |
More than 400 businesses have tax debt of over 1 billion VND
In 2024, the Ho Chi Minh City Customs Department was assigned a state budget revenue estimate of VND 130,800 billion. To complete the assigned estimate, one of the solutions the unit focuses on is tax debt collection. Recently, the Director of the Ho Chi Minh City Customs Department issued a Plan for tax debt collection and settlement in 2024, assigning specific targets and tasks to affiliated and subordinate units, and at the same time requiring heads of units to thoroughly grasp and direct the implementation.
According to the Ho Chi Minh City Customs Department, the total overdue tax debt at the unit as of March 14, 2024 is over VND 1,881 billion, of more than 4,800 enterprises. Of which, more than 400 enterprises have a debt of over VND 1 billion. Of which, the debt that can be collected is over VND 234 billion. The amount of newly arising debt in 2023 that still needs to be recovered is over VND 195 billion of 300 enterprises. Through statistics and monitoring of debt records in 2023, it can be seen that most of the debts have been recorded and verified and enforced according to the process of managing tax debts and other revenues for exported and imported goods issued with Decision No. 2317/QD-TCHQ dated October 24, 2022 of the General Department of Customs.
According to the assessment of the Ho Chi Minh City Customs Department, the outstanding tax debt figures are due to many reasons. In particular, the objective reason is that the debts have arisen for a long time, before the enforcement measures under the Tax Administration Law were applied; the subjective reason is that some cases of tax debts due to lack of information lead to slow and untimely application of enforcement measures; some cases have not been monitored and urged to collect debts in a timely manner...
To continue to effectively implement the work of collecting tax arrears, the leaders of the Ho Chi Minh City Customs Department directed units to immediately implement measures to urge debt collection. In particular, implementing the Procedure for managing tax arrears and other revenues for exported and imported goods issued together with Decision No. 2317/QD-TCHQ dated October 24, 2022.
Specifically, urge the collection of tax arrears, with solutions such as: issuing tax arrears notices, sending invitations to businesses to work at the Customs agency, verifying the address and business operation status in the locality...; verifying necessary information to implement enforcement measures, including: bank account information, business operation status and legal status, tracking down the legal representative of the tax-debting business, verifying business registration certificates and equivalent documents, information related to the assets of tax debtors according to regulations.
Need to handle more than 1,600 billion VND of bad debt
In cases where the tax debt has not been recovered after 90 days from the tax payment deadline, the Ho Chi Minh City Customs Department requests units to implement solutions based on verified information, and units to promptly implement enforcement measures according to Article 125 of the 2019 Law on Tax Administration. At the same time, supplement and apply missing enforcement measures for long-standing debts; note that the final enforcement measure is to revoke the Enterprise Registration Certificate, Business Registration Certificate, Investment Registration Certificate, Establishment and Operation License, Practice License, etc.
Ho Chi Minh City Customs Department also noted that the units issued extension documents for expired enforcement documents but the tax debt has not been recovered. After applying an enforcement measure but the debt has not been recovered, the implementing units shall issue a Notice of temporary suspension of personal exit for the legal representative of the taxpayer according to the instructions in Articles 21 to 24, Decision No. 2317/QD-TCHQ dated October 24, 2022.
Regarding the bad debts out of the total debt of 1,650 billion VND of more than 3,800 enterprises, the Ho Chi Minh City Customs Department is classifying and handling them according to regulations. Among them, there are debts arising from 1994 and 1995 of enterprises operating in the field of processing and export production, with large debts. For example, at the Investment Goods Customs Branch, there are 184 enterprises with tax debts that are difficult to collect, with a total debt of over 417 billion VND; the Processing Goods Customs Branch has 334 enterprises with a total debt of over 166 billion VND... In addition, the amount of tax debts that are difficult to collect arising from post-clearance inspection is also quite large, with a total debt of nearly 115 billion VND of 67 enterprises.
To thoroughly handle the above-mentioned difficult-to-recover debts, the Ho Chi Minh City Customs Department directs units to base on the actual debt situation, determine the remaining work to be done, and develop a detailed tax debt settlement plan at the unit. For debts that have arisen for more than 10 years, the plan must focus on classifying files with large debt amounts, meeting the conditions for debt settlement, and completing the files to implement debt freezing and cancellation.
Of the 4,800 enterprises with tax debts at the Ho Chi Minh City Customs Department, more than 1,800 enterprises are no longer operating at their registered business addresses or have ceased operations (equivalent to more than VND 1,300 billion in debt); nearly 200 enterprises have had their Business Registration Certificates revoked (equivalent to more than VND 400 billion in debt). |
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