On October 5, the General Department of Taxation (Ministry of Finance) announced that tax debt collection in September was estimated at VND 2,321 billion. The cumulative collection in the first 9 months of 2024 is estimated at VND 56,092 billion, an increase of 30% over the same period in 2023. Of which, collection by debt management measures is VND 52,408 billion, collection by debt enforcement measures is VND 3,684 billion.
From the beginning of 2023 to the end of September 2024, the tax authority issued 23,747 notices of temporary suspension of exit with a tax debt of VND 50,665 billion, and collected VND 1,844 billion from 2,873 taxpayers whose exit was temporarily suspended.
In 2023, the tax authority announced temporary suspension of exit for 2,411 cases with a total tax debt of VND 6,719 billion.
Thus, in the first 9 months of this year, there were 21,366 cases of temporary suspension of exit by tax authorities. Equivalently, each month there are 2,374 cases of temporary suspension of exit due to tax debt.
Recently, the General Department of Taxation issued Official Dispatch No. 4216 to tax departments regarding tax debt management and collection.
In particular, the General Department of Taxation requires that for taxpayers whose tax debt is over 30 days old, the tax authority shall issue a notice of tax debt to the taxpayer electronically via the electronic tax transaction account (eTax).
In case the taxpayer does not have an electronic tax transaction account but has registered an email address, the tax authority will support sending notifications via email and via the eTax Mobile application.
For taxpayers with tax arrears of more than 60 days, tax officials must regularly contact taxpayers to remind them to pay their tax arrears and notify taxpayers that enforcement measures will be applied when the debt is more than 90 days old.
For taxpayers with tax arrears of more than 90 days or tax arrears subject to enforcement, tax authorities must immediately apply enforcement measures and publicly disclose information as prescribed.
The General Department of Taxation requires tax departments to issue decisions on tax debt enforcement on the centralized tax management application (TMS) to automate tax debt enforcement work throughout the area.
In particular, tax departments must issue notices of temporary exit suspension on the TMS application to ensure that temporary exit suspension data can be looked up on the tax industry's website, on eTax and eTax Mobile applications.
The General Department of Taxation encourages taxpayers to install the eTax Mobile application to monitor tax debt status, receive notifications from tax authorities (tax debt notices, temporary exit suspension notices...) to promptly fulfill tax payment obligations.
From January 1 to September 30, the entire tax sector conducted 44,670 inspections and checks, reaching 67.03% of the 2024 plan (44,670/66,639 enterprises) and equal to 98.43% compared to the same period in 2023; inspected 365,344 records, equal to 82.44% compared to the same period in 2023.
The total amount of money proposed for handling through inspection and examination is more than 46,779 billion VND, equal to 103.78% compared to the same period in 2023.
Of which, the total tax revenue increased through inspection and examination was over 11,392 billion VND; the deduction reduction was over 1,913 billion VND; the loss reduction was over 32,473 billion VND. The total tax amount paid to the budget was 7,867 billion VND, equal to 69.06% of the increased revenue through inspection and examination.
Source: https://baohaiduong.vn/hon-23-000-truong-hop-bi-tam-hoan-xuat-canh-vi-no-thue-394895.html
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