The General Department of Taxation has just issued Official Dispatch No. 4216 to tax departments regarding tax debt management and collection.

It clearly states: 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 the Notice 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. Note to check to ensure that the e-Invoice application blocks invoice issuance as soon as the decision on enforcement of invoice suspension takes effect; in case of detecting errors, timely update on the e-Invoice application and report to the General Department of Taxation for handling.

In particular, tax departments must issue a Notice of temporary exit suspension on the centralized tax management application (TMS) 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.

Tax departments must organize support for taxpayers to resolve problems arising when using eTax Mobile, and assign timely correction of errors in data reported by taxpayers so that tax management data is increasingly accurate.

The General Department of Taxation said that in the first 8 months of 2024, the tax sector has strengthened tax collection management, inspection, and examination, reviewed revenue sources, and prevented revenue loss, especially in real estate business activities, financial services, and banking; prevented tax loss in e-commerce activities, cross-border digital platform business, and prevented illegal purchase and use of invoices.

Tax debt collection in August 2024 is estimated at VND 3,244 billion. Accumulated by the end of August 2024, it is estimated to collect VND 53,771 billion, an increase of 29% over the same period in 2023, of which: collection by debt management measures is VND 50,458 billion; collection by debt enforcement measures is VND 3,313 billion.

The tax authority has announced temporary suspension of exit for 17,952 cases with tax debt of VND30,388 billion.

Total state budget revenue in August 2024 managed by tax authorities is estimated at VND 94,200 billion, reaching 6.3% of the estimate, equal to 109.9% over the same period.