What is the List of 5,514 enterprises with tax debts and fines in Ho Chi Minh City as of September 2024?

What is the What is the List of 5,514 enterprises with tax debts and fines in Ho Chi Minh City as of September 2024?

Recently, the Customs Department of Ho Chi Minh City issued Official Dispatch 2937/HQTPHCM-TXNK dated October 24, 2024, regarding the public disclosure of tax debt information for September 2024.

View Official Dispatch 2937/HQTPHCM-TXNK dated October 24, 2024 here.

Following Guidance in Official Dispatch 1862/TCHQ-TXNK dated April 1, 2019, from the General Department of Customs on the public disclosure of tax debt information.

The Customs Department of Ho Chi Minh City sends a list of enterprises with overdue tax debts and overdue fines and forced debt collection since the due date of payment, for the period of September 2024, to report and request the Information Technology and Customs Statistics Department's support to upload the current overdue debt information of enterprises under the divisions of Ho Chi Minh City's Customs Department on the electronic portal.

authorities, organizations, or individuals with debts or holding money, and other assets of the aforementioned enterprises under enforcement should contact the Ho Chi Minh City's Customs Department to provide relevant information in accordance with Clause 3, Article 134 of the 2019 Law on Tax Administration.

View the full list of 5,514 enterprises with enforced tax debts in Ho Chi Minh City as of September 2024 here.

What is the List of 5,514 enterprises with tax debts and fines in Ho Chi Minh City as of September 2024? (Image from Internet)

How many days of late tax payment will result in public disclosure of the taxpayer's information in Vietnam?

According to Clause 1, Article 29 of Decree 126/2020/ND-CP regulating cases of public disclosure of taxpayer information as follows:

Public Disclosure of Taxpayer Information

1. The tax management authority publicly discloses information about taxpayers in the following cases:

a) Tax evasion, abetting tax evasion, tax appropriation, violating tax-related laws, and then fleeing from the business premises; illegal issuance and use of invoices.

b) Not submitting tax declaration dossiers within 90 days from the legal deadline for tax declaration according to current tax laws.

c) Cease operations without completing the procedure for terminating the validity of the tax code, not operating at the registered address.

d) Violations of tax laws by taxpayers that affect the tax rights and obligations of other organizations and individuals.

dd) Failure to comply with tax management authority requirements under law, such as refusing to provide information or documents to the tax management authority, not complying with inspection and audit decisions and other requirements of the tax management authority according to the law.

e) Opposing or obstructing tax officials, customs officials from performing their official duties.

g) More than 90 days from the due date for tax and other state budget revenues, or the deadline for complying with administrative decisions on tax management without voluntary compliance by the taxpayer or guarantor.

h) Individuals or organizations not complying with administrative decisions on tax management that disperse assets or flee.

i) Other information publicly disclosed as required by law.

Thus, the taxpayer will have their information publicly disclosed if they are late in paying taxes by more than 90 days from the due date.

What information does the tax authority disclose for taxpayers who delay tax payments in Vietnam?

According to Clause 2, Article 29 of Decree 126/2020/ND-CP regulating the content of public disclosure as follows:

Public Disclosure of Taxpayer Information

...

2. Content and form of public disclosure

a) Content of disclosure

Publicly disclosed information includes: Tax code, taxpayer's name, address, reason for disclosure. Depending on specific cases, the tax management authority may publicly disclose additional relevant information about the taxpayer.

b) Form of disclosure

b.1) Upload on the electronic portal of the tax management authority, the website of the tax management authority at all levels;

b.2) Public disclosure through mass media;

b.3) Posting at the tax management authority’s headquarter;

b.4) Through citizen reception, press conferences, press releases, activities of the spokespeople of the tax management authority at all levels according to the law;

b.5) Other disclosure forms according to related regulations.

3. Authority for public disclosure

a) The head of the tax management authority directly managing the taxpayer or the tax management authority responsible for managing state budget revenues, based on actual conditions and tax management work in the area, shall decide to select cases to publicly disclose information about taxpayers with violations in accordance with Clause 1 of this Article.

b) Before disclosing taxpayer information, the tax management authority must conduct a review and cross-check to ensure the accuracy of the information. The head of the tax management authority is responsible for the accuracy of the publicly disclosed information. In the event of inaccurate disclosure, the head of the tax management authority shall make corrections and publicly announce the corrected content using the form of disclosure stipulated in point b of Clause 2 of this Article.

Thus, the taxpayer's tax code, name, address, and reason for public disclosure will be revealed when they delay tax payments for more than 90 days.

Additionally, the tax management authority may publicly disclose additional relevant information about the taxpayer depending on specific cases.