In the draft decree being put out for comments, the Ministry of Finance has proposed two tax debt thresholds in cases where temporary exit suspension measures are applied: VND 10 million for individuals and business households and VND 100 million for enterprises.
Time to determine the amount of tax debt overdue over 120 days.
According to data from the General Department of Taxation, since the beginning of the year, there have been more than 6,500 cases of temporary suspension of exit due to tax debts, three times more than last year. Authorities have collected VND1,341 billion from 2,116 taxpayers whose exit was temporarily suspended.
Applying exit ban measures to tax debtors should only be done as a last resort when other measures have been ineffective (illustrative photo).
It can be seen that the new proposal in the draft "relieves difficulties" for some cases of tax debt of only a few million, which also causes the exit to be delayed as happened recently. However, I still do not know what the basis of this proposal is?
Each number needs to be logical and linked to other legal regulations to make it simple, easy to remember, and easy to implement. Then, people and businesses will comply better. Otherwise, when implementing, it will be easy to get stuck, leading to amending regulations but not solving the root problem.
It is suggested that the starting level of personal income tax or the minimum wage should be used as the basis for determining the threshold for tax debt and temporary suspension of exit. This is to avoid cases where the price fluctuates or the reality changes, and the figure has to be adjusted.
In addition, many businesses also reflected that the proposed threshold is too low, and it is necessary to raise the tax debt threshold to apply the exit ban measure to 200 million VND for individuals and 1 billion VND for businesses.
It can be said that applying a travel restriction policy to individuals with large and long-term tax debts is a positive measure to recover outstanding tax debts. However, this should only be applied to serious cases with large tax debts.
In fact, tax authorities currently have many measures to enforce tax debt collection such as withdrawing money from bank accounts, notifying invoices that are no longer valid, seizing and auctioning assets, etc. Therefore, priority should be given to applying these measures, especially withdrawing money from bank accounts or third parties, before restricting people's right to travel.
The tax industry is holding data on millions of taxpayers’ bank accounts. If implemented, the measure of enforcing money withdrawal from bank accounts would not be complicated.
In addition, it is necessary to address the nature of the problem that has led to recent controversies about this regulation. That is, many people have reported that they did not receive notices about tax debts and were surprised when they received temporary suspension orders at the airport.
There are two situations that still exist. One is that the tax authority has not closely connected with the taxpayer. Two is that the taxpayer is not aware of the consequences and is still deliberately delaying.
Meanwhile, in some countries, temporary exit suspension is almost the last resort, when other measures such as asset seizure, bank account freezing... have been applied but taxes still cannot be collected.
The management agency needs to make sure that tax debtors know that they are in debt and are on the list of people banned from leaving the country. There should be a notice sent to delinquent payers and on the tax debt website in a public and widespread manner.
At the same time, it is necessary to consider the taxpayer's awareness of law compliance. Not paying a small amount of money shows procrastination and low awareness of law compliance.
At the same time, it is possible to study a mechanism that allows people who are temporarily suspended from leaving the country to pay taxes or equivalent advances right at the border gate. This will help the State collect money quickly and create conditions for tax debtors to immediately travel normally.
Source: https://www.baogiaothong.vn/no-thue-bao-nhieu-moi-cam-xuat-canh-192241212222735253.htm
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