The General Department of Taxation's recommendation on implementing measures to manage and recover tax debt in Vietnam

The General Department of Taxation's recommendation on implementing measures to manage and recover tax debt in Vietnam

The General Department of Taxation requests that the Tax Departments of provinces and centrally run cities implement the following measures:

- Regarding debt classification

Review and ensure correct debt classification according to the nature of each debt. Debt classification documents must be complete according to the instructions in the Debt Management Process issued with Decision 1129/QD-TCT dated July 20, 2022.

In case, after review, it is discovered that the classified debt has incomplete documents and the nature of the debt is not correct, the Tax Department must complete the classification dossier or reclassify it to ensure that the tax debt data tracked on the TMS system is classified according to the nature of the debt and has complete records.

- Regarding urging and applying coercive measures

The General Department of Taxation announces a detailed list of taxpayers with large tax debts up to 90 days and over 90 days as of July 31, 2023 in the area under the management of the Tax Department. For this list, the local Tax Departments will review and implement:

+ For taxpayers whose tax debt is less than 90 days old: immediately take measures (call, text, email, invite to work, issue a tax debt notice) to urge taxpayers to pay taxes into the state budget, not to let tax debt linger and prolong, and to limit new debt arising.

+ For taxpayers with tax debt over 90 days or tax debt subject to enforcement: immediately apply enforcement measures to recover tax debt into the state budget. In the event that the enforcement decision expires and the taxpayer has not paid or has not fully paid the enforced tax debt into the state budget, they must promptly switch to applying appropriate enforcement measures in accordance with regulations.

- Publicizing information about taxpayers with overdue tax debt in accordance with the law, especially focusing on taxpayers with large and long-term tax debt.

More details can be found in Official Dispatch 3658/TCT-QLN dated August 18, 2023.

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