Many obstacles exist in the implementation of tax policies.

On the afternoon of October 15th, the Hai Duong Provincial National Assembly Delegation held a working session with the Provincial Tax Department and the Hai Duong City Tax Sub-Department regarding the implementation of policies and laws on tax management in the province during the 2021-2023 period.

Comrade Nguyen Thi Viet Nga, Deputy Head of the Standing Delegation of the National Assembly of the province, chaired the working session. Also attending were representatives from the Provincial Fatherland Front Committee, the Departments of Finance, Natural Resources and Environment, and the Customs Sub-department.

The leaders of the Hai Duong Provincial Tax Department reported on the implementation of policies and laws on tax management in the province.

According to reports from the Provincial Tax Department and the Hai Duong City Tax Sub-department, the units have actively coordinated with various sectors and levels to implement tax management policies and laws. They have effectively carried out the task of disseminating information about tax policies and laws; and supported taxpayers in fulfilling their tax obligations through various means.

As a result, total domestic revenue for the entire sector in the 2021-2023 period reached over 54,160 billion VND, exceeding the annual forecast by 41%. Total revenue excluding land use fees, lottery revenue, and distributed dividends reached over 39,659 billion VND, exceeding the annual forecast by 35%. The total amount of outstanding tax as of July 31, 2024, is over 9,593 billion VND.

During the period 2021-2023, several revenue items did not meet the projected targets, such as revenue from state-owned enterprises and centrally managed businesses; fees and charges; lottery revenue; and environmental protection tax. The collection of outstanding land lease and land use fees also faced significant difficulties.

There are still many difficulties and shortcomings in the policy mechanisms regarding tax debt enforcement measures. The decentralization of enterprise management is not properly implemented. There are also obstacles in the reimbursement of revenue not managed by the tax authorities, and in value-added tax refunds…

The head of the Hai Duong City Tax Department reported at the working session.

The Provincial Tax Department proposes adding specific regulations outlining the responsibilities of tax authorities in issuing refund decisions and creating refund orders for state budget revenue to be reimbursed to taxpayers for revenue that the tax sector does not manage.

Regarding the proposal to increase the excise tax rate on pickup trucks in the draft Law on Excise Tax (amended), which is expected to have an excise tax rate equal to 60% of the tax rate on passenger cars with the same engine capacity, the Provincial Tax Department proposes that the National Assembly apply a phased increase to the tax rate for this type of vehicle.

We propose that the General Department of Taxation study and recommend to the competent authorities to amend and supplement regulations allowing tax authorities to proactively choose enforcement measures for each specific subject to ensure effectiveness, instead of having to follow the procedures step-by-step as prescribed, because in some cases, debt recovery cannot be achieved at the final step due to the time-consuming process.

National Assembly Representative Dong Sy Hoan — National Assembly representative Bui Sy Hoan expressed his opinion at the working session.

We propose that the Provincial People's Committee direct relevant departments, agencies, and the governments of districts, towns, and cities to focus on coordinating with the tax authorities to urge project investors to fulfill their financial obligations to the budget…

During the meeting, National Assembly representatives and representatives from various departments and agencies requested the Provincial Tax Department to clarify the situation regarding dissolved businesses, businesses established but not engaged in production or business activities, and those solely focused on buying and selling invoices and accumulating tax debts. They also inquired about areas where there are no legal regulations preventing tax collection; the reasons for the continued high levels of tax arrears and delays; the issue of tax management in cyberspace; and policies on tax exemptions and reductions, especially value-added tax.

Concluding the meeting, the Deputy Head of the Standing Delegation of the National Assembly of the province assessed that the tax sector has made great efforts in fulfilling its assigned tasks over the past period. He requested the Hai Duong City Tax Department to add proposals and recommendations to the report. The Provincial Tax Department was asked to add tax appendices according to the Value Added Tax Law and the Special Consumption Tax Law (amended), as well as proposals for amending these two laws.

Regarding the difficulties and obstacles in implementing tax policies in the province that the tax sector has raised, the Provincial National Assembly Delegation will take them into consideration, provide feedback and recommendations to relevant levels and sectors of the province, and report to the National Assembly.

Previously, the Provincial National Assembly Delegation had worked with several businesses and regional tax offices in the province on the same issue.

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