Assessment of the Implementation of State Budget Revenue Collection Tasks

Content for evaluating the situation of performing state budget revenue tasks (illustrative image)

To be specific, at Article 2 of Circular 90/2013/TT-BTC stipulates that based on the state budget revenue results for the first six months, forecasting the business and production situation, market price fluctuations, reviewing and assessing the factors affecting the increase and decrease of revenues, proposing revenue management solutions to strive to achieve the highest state budget revenue estimates approved by the National Assembly and the People's Councils at all levels. The evaluation should focus on the following main contents:

- Evaluate and analyze in detail the causes affecting the 2013 state budget revenue due to factors such as: the business and production situation, import-export activities of various industries and enterprises of different economic sectors; the implementation results of production and consumption targets of key products; selling prices, profits; growth rate of total retail sales of goods and consumer service revenue; growth rate of industrial production value; the increase and decrease in investment capital of various economic sectors; review to account for new investment projects, expanded investments, deep investments, and projects that have exhausted their preferential treatment periods.

- Evaluate the implementation situation and results of revenue measures as per Resolution No. 01/NQ-CP of the Government of Vietnam; forecast the impact on state budget revenue of implementing Resolution No. 02/NQ-CP of the Government of Vietnam concerning extending taxes, reducing tax rates, tax incentives, reducing land rent, environmental protection tax refunds to ease difficulties for enterprises' business and production.

- Evaluate the tax debt handling situation in 2013: Determine tax debt by December 31, 2012, estimate the newly incurred debts in 2013, the recovered tax debt in 2013, and the tax debt by December 31, 2013. Fully and accurately consolidate and categorize tax debts as prescribed (debts by each type of enterprise; debts by each type of tax; debts in each industry).

- Evaluate the cooperation results between different levels and sectors involved in state budget revenue management, organizing inspections, audits, tax debt recovery, preventing revenue loss, combating smuggling, commercial fraud, and transfer pricing; the amount of tax recommended for additional collection through tax agency inspections and audits; the recommended additional collections by the State Audit Office and the Government Inspectorate and the expected contributions to the state budget; propose solutions to adjust management mechanisms, enhancing enforcement measures, improving the efficiency of tax law implementation; intensify and diversify forms of tax-related legal support and consultancy for businesses and the social community.

- Evaluate the situation of value-added tax declarations and refunds up to 2013; the amount of refunds arising from enterprise declarations in 2013; the expected refunds for enterprises; analyze the causes of sudden increases or decreases in tax refunds compared to the previous year; propose adjustments to refund policies and mechanisms.

- Evaluate the results of implementing revenue policies and mechanisms; new or amended tax policies issued in 2012 and 2013 affecting revenue results; propose necessary policy and mechanism adjustments (if any).

- Evaluate the results of fee and charge collections, administrative violation fines collections in the first six months and the whole year of 2013.

For details, see Circular 90/2013/TT-BTC, effective from August 14, 2013.

Le Vy

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