According to the General Department of Taxation, through monitoring the debt management and tax debt enforcement situation of the Tax Departments of provinces and centrally-run cities and the Large Enterprise Tax Department, the total tax debt as of August 31, 2024 nationwide remains high.
In order to ensure the completion of debt collection targets, at the same time, enhance the responsibility of tax departments in completing the task of debt collection in the last months of the year to the state budget, contributing to the completion of the task of collecting the state budget in 2024, the General Department of Taxation requests the Tax Departments of provinces and centrally run cities to focus on implementing measures to recover tax debts.
The General Department of Taxation requests to implement measures to recover tax debts. (Photo: TKT)
Specifically, the departments must assign, assign tasks and assign responsibilities for tax debt collection and tax debt settlement to each leader of the Tax Department, leaders of Tax Divisions and Branches and each administrative officer. At the same time, the organization must closely monitor, supervise and inspect the progress of implementing urging and enforcement measures to ensure the implementation of debt collection targets and limit the occurrence of new debts.
Regarding the classification of tax arrears, the General Department of Taxation requires reviewing and classifying tax arrears to ensure that they are in accordance with the nature of the debt and that there are complete classification records in accordance with the instructions in the Debt Management Procedure; in case the records are incomplete, timely reclassification must be carried out according to the nature of the debt.
Along with that, it is necessary to monitor and fully and accurately account for taxpayers' debts in the centralized tax management application (TMS), creating favorable conditions for electronically implementing debt management and tax debt enforcement.
In urging tax debt collection, the General Department of Taxation requires tax departments and large enterprise tax departments to fully implement urging measures and publicize information in accordance with the provisions of the Law on Tax Administration and guiding documents to collect tax debts into the state budget.
For tax amounts that are extended according to the Government's Decree and Resolution, the tax authority shall urge and apply enforcement measures immediately after the extension period expires and the taxpayer fails to pay to the state budget. In case the enforcement decision expires and the taxpayer has not paid or has not paid the full amount of tax debt subject to enforcement to the state budget, appropriate enforcement measures shall continue to be applied in accordance with regulations.
Tax departments shall apply temporary exit suspension according to regulations for taxpayers with overdue tax debts who are subject to enforcement of administrative decisions on tax management, especially those who are no longer operating at the registered address; regularly review and monitor to promptly extend the exit suspension period or cancel the exit suspension according to regulations.
Source: https://www.congluan.vn/tong-cuc-thue-yeu-cau-trien-khai-cac-bien-phap-de-thu-hoi-no-thue-post314415.html
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