Strengthening Measures for Debt Recovery and Debt Management for Tax Debts Over and Under 90 Days and Various Other Taxes and Fees
Measures to Implement Debt Recovery and Debt Handling Work?
Based on Official Dispatch 1843/TCT-QLN dated May 30, 2022, to ensure the fulfillment of state budget revenue tasks for 2022 in accordance with the directives of the Government of Vietnam, the Ministry of Finance, to reduce tax debts, strive to achieve the tax debt collection target for 2022; the General Department of Taxation requests that the Tax Departments of provinces and centrally-run cities implement the following measures:
- Conduct a review, analyze the cause of the debt of each taxpayer, classify the debt accurately, and ensure the debt classification documents are complete as per the Debt Management Procedure issued with the Decision of the General Director of the General Department of Taxation. On that basis, implement appropriate debt collection measures, specifically:
+ For taxpayers who owe taxes for less than 90 days: immediately implement measures such as making phone calls, sending messages, emailing, inviting them to work, issuing a notice of owed taxes to urge the taxpayer to pay money into the state budget, avoiding prolonged tax debts.
+ For taxpayers who owe taxes for more than 90 days or taxes subject to enforcement: immediately apply enforcement measures and publicize information according to the Law on Tax Administration and related guiding documents to recover the owed taxes into the state budget.
In case the enforcement decision expires and the taxpayer has not fully paid the owed taxes into the state budget, promptly proceed to apply appropriate enforcement measures as stipulated.
+ For taxpayers with taxes under dispute or being processed: the Director of the Tax Department should instruct departments within the tax authority to promptly and accurately resolve cases that the tax authority has received and are in the process of being handled.
+ For taxpayers with taxes awaiting adjustments: the debt management department only classifies when the documents are complete, while cooperating with relevant departments and the taxpayer to reconcile the debts and standardize debt data.
Local Tax Departments should review and promptly adjust wrong and virtual debts arising within the month. After the monthly debt-checking period, if wrong or virtual debts are found, the Tax Department should summarize and promptly report to the General Department of Taxation.
+ For difficult-to-collect taxes: the debt management department should cooperate with related departments and agencies to collect, supplement, complete, and prepare full dossiers to submit to competent authorities to handle debt freezing and debt cancellation according to Resolution No. 94/2012/QH14 or the Law on Tax Administration No. 38/2012/QH14. Speed up the implementation of debt handling according to Resolution No. 94/2014/QH14; strive to basically complete the task of freezing tax debts, canceling late payment fines, and late payment money according to Resolution No. 94/2012/QH14 in 2022.
- Guide taxpayers to prepare documents for requesting exemption from late payment fines and promptly resolve the exemption for late payment fines for enterprises and organizations incurring losses in the 2020 tax year according to Resolution 406/NQ-UBTVQH15 dated October 19, 2021, from the Standing Committee of the National Assembly and Decree No. 92/2021/ND-CP dated October 27, 2021, from the Government of Vietnam to alleviate difficulties for taxpayers, helping them concentrate resources to overcome the pandemic.
- Implement measures to urge and enforce the collection of taxes and land rent from taxpayers who have not paid into the state budget after the tax and land rent deferral period as stipulated in Decree No. 41/2000/ND-CP, Decree No. 52/2021/ND-CP from the Government of Vietnam.
Enhancing the implementation of debt recovery and debt handling measures currently?
Measures to Implement Debt Recovery and Debt Handling Work for Land-Related Debts?
Based on section 4 of Official Dispatch 1843/TCT-QLN dated May 30, 2022, the measures to implement debt recovery and debt handling for land-related debts are as follows:
- Conduct a review to accurately determine the amount of money taxpayers owe to the state budget; in case of obstacles (related to zoning adjustments, area, land use purpose, price...), the Tax Department should lead and cooperate with related agencies in the locality, report to the Provincial People's Committee or competent authority to decisively resolve the land levy, land rent debts.
- In case land users have not fully fulfilled their obligations to pay land levy, land rent and the tax authority has applied enforcement measures but did not comply, the tax authority should proactively issue a document recommending the People's Committee to revoke the land according to the Land Law.
- The Tax Department should specifically report cases of land levy, land rent debts of VND 500 million or more (as of April 30, 2022), the cause of the debt, measures to urge and enforce that are being implemented, difficulties and proposals of the Tax Department for each specific case according to Appendix 01 attached to this dispatch and send to the General Department of Taxation via email at: vuqlntct@gdt.gov.vn before June 10, 2022.
Measures to Implement Debt Recovery and Debt Handling Work for Environmental Protection Tax Debts?
Based on section 5 of Official Dispatch 1843/TCT-QLN dated May 30, 2022, the measures to implement debt recovery and debt handling for environmental protection tax debts are as follows:
- The Tax Department reports to the Provincial People's Committee, directing relevant local agencies to cooperate with the tax authority in implementing measures to urge and enforce the recovery of environmental protection tax arrears into the state budget.
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