Paying tax debt when leaving the country, the 'soft' solution needs to be listened to

Most opinions expressed agreement, according to the principle that every penny must be fair to the state budget, but were concerned about how to implement it.

It is true that this has been stipulated by law, allowing the tax sector to implement it. The concern is whether the implementation is appropriate when the level of application is increasing, affecting the operations of enterprises.

Having worked at the airport for many years, I have witnessed many passengers being caught up in the tax department's decision to temporarily suspend their payment, which has become increasingly common recently.

There are even cases where the tax debt is only a few hundred thousand or a few million. Many of these cases are quite surprising, only finding out when going to the airport.

They said that they did not intentionally delay paying taxes, due to objective reasons or changes in temporary residence address, they may not have received the notice of delay as the tax authority said.

There are even people who, out of respect, put their business or enterprise owners in the name of their relatives, only now realizing the consequences they have to bear...

According to the Law on Tax Administration, temporary suspension of exit for individuals and legal representatives of taxpayers may be applied by tax authorities as a measure to enforce administrative decisions on taxes.

The decision to suspend exit is sent to the immigration authority and entered into its system. The immigration control unit at the border gate will suspend exit if this information is available in the system.

The purpose of this is to ensure that the budget revenue is sufficient, correct and timely. However, it is also necessary to prioritize thinking about how to do it so as not to affect or damage the interests of individuals and businesses.

Currently, tax debtors who are temporarily suspended from leaving the country are instructed by the immigration control agency at the border gate to contact the tax agency that issued the decision to temporarily suspend their exit.

This process is currently causing difficulties for tax debtors, especially in cases of conferences or important work, greatly affecting and causing damage to individuals and businesses with tax debts.

Instead, it is necessary to amend the Law on Tax Administration and regulations related to the tax authority's temporary exit registration process, in the direction of allowing tax debtors with a certain amount (for example, from 200 million or less) to be able to pay that tax debt right at the border gate.

The immigration authority may be authorized to temporarily collect the tax debt (based on the decision to temporarily suspend exit by the tax authority registered with the immigration authority, the tax and immigration authorities coordinate to establish this process).

This method ensures tax debt collection but also does not cause damage to tax debtors, still ensures the strictness of tax management policy and has a warning effect on tax debtors.

In the current context, when people and businesses are identified as the center, businesses and individuals with tax debts need to be respected, with appropriate and appropriate management measures, with the motto of collecting tax debts but also promoting and creating conditions for tax debtors to have the motivation to develop.

That is the important destination of the tax collection policy accompanying businesses, for the purpose of creation and development.

Source: https://tuoitre.vn/nop-no-thue-khi-xuat-canh-giai-phap-mem-can-lang-nghe-20241019084628681.htm