General Department of Taxation's request regarding rectification of tax collection authorization work in Vietnam

General Department of Taxation's request regarding rectification of tax collection authorization work in Vietnam

According to Official Dispatch 3641/TCT-KTNB of 2024, since 2016, the Tax sector has implemented tax collection delegation to ensure the objectives and requirements of the Government of Vietnam regarding the reform of tax administrative procedures, facilitate taxpayers in fulfilling their tax obligations, diversify tax payment methods, reduce tax payment time, and align with individuals’ business activities.

However, after implementing tax collection delegation for a period, incidents have arisen involving the abuse of position and authority in performing public duties, causing losses to the state budget, and the delegated units failing to promptly submit money to the state budget.

To continue improving the quality of management work for business households and individuals, especially the tax collection delegation, contributing to raising the sense of responsibility and minimizing errors of the tax officials during the performance of public duties, maintaining discipline and order across the Tax sector, the General Department of Taxation requests the Tax Departments to implement the following measures:

(1) Assign Directors of the Tax Departments of provinces and centrally governed cities to organize a review of the tax collection delegation work in their areas. In cases where violations are detected through the review, urgent corrective actions must be taken promptly as per regulations. At the same time, strictly address the responsibilities of the heads, deputy heads, and related organizations and individuals as per regulations.

(2) Regularly compare and review tax collection through the delegated organizations with the debt management data of business households and individuals on the Tax sector's management system.

(3) Enhance the inspection of tax payment and other state budget revenue situations, the usage, and management of collection receipts and documents of the delegated organizations as per regulations.

More details can be found in Official Dispatch 3641/TCT-KTNB, issued on August 20, 2024.

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