Hanoi: General Department of Taxation of Vietnam requires the implementation of measures for recovery of outstanding tax debts

Hanoi: The General Department of Taxation of Vietnam requires the implementation of measures for recovery of outstanding tax debts (Image from the internet)

On June 17, 2024, the General Department of Taxation issued Official Dispatch 2564/TCT-QLN on the implementation of measures for the recovery of outstanding tax debts.

The General Department of Taxation of Vietnam requires the implementation of measures for the recovery of outstanding tax debts

On May 22, 2024, the Ministry of Finance issued Official Dispatch 5258/BTC-TCT to the Secretaries of Provincial and City Party Committees under the Central Government, and the Chairmen of provincial and city People's Committees under the Central Government, regarding coordination in directing tax management. To organize the implementation of Official Dispatch 5258/BTC-TCT from the Ministry of Finance, the General Department of Taxation requests the Tax Departments of provinces and cities under the Central Government to:

- Advise the provincial and city People's Committees to establish a Steering Committee for urging the recovery of tax debt and land levy, land rent in the province/city, chaired by the Leaders of the provincial/city People's Committees and members being representatives of relevant Departments, Bureaus, related agencies, and District-level People's Committees. In case the Steering Committee has already been established, advise on reviewing and supplementing tasks for the Steering Committee. Advise on specific task assignments for each member and develop detailed plans and activity programs for implementation. Tax Departments are to report on the establishment of the Steering Committee to the General Department of Taxation (Department of Debt Management and Tax Collection) in writing and via email vqlntct@gdt.gov.vn before July 10, 2024.

- Make a list of taxpayers with large tax debts in the locality, and determine specific recovery measures for each taxpayer so that the Steering Committee can work directly with the taxpayers, urging the recovery of tax debts. By the 10th of each month at the latest (first report before August 10, 2024), the Tax Departments are to report on the activities of the Steering Committee, the results of the recovery of tax debts for the previous month according to the Annex attached to this document to the General Department of Taxation (Department of Debt Management and Tax Collection) in writing and via email vqlntct@gdt.gov.vn.

- Closely coordinate with relevant agencies in the locality in applying debt management measures, and tax debt coercion as stipulated by the Law on Tax Administration to recover tax debts. For cases of prolonged overdue land levy, land rent, and mineral extraction fees, and non-compliant with financial obligations to the state, the Tax Departments are to advise the Steering Committee to focus on resolving difficulties (if any) or carry out land recovery as regulated.

- Coordinate with relevant agencies to collect information and promptly and efficiently implement measures for tax debt recovery; publicize the information of tax debtors as regulated; enhance the measures to temporary exit suspension for individuals; individuals who are legal representatives of enterprises being coerced for the enforcement of administrative decisions on tax management have not yet met their tax obligations.

- Coordinate with the Department of Information and Communication and press agencies in the locality to actively promote tax law policies, especially popularizing legal regulations on debt management and tax debt coercion so that taxpayers voluntarily comply with their tax obligations, thereby limiting additional tax debts.

Full details may be found in Official Dispatch 2564/TCT-QLN issued on June 17, 2024.

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