The General Department of Taxation to guide the solution to recover outstanding tax debts for environmental protection in Vietnam

The General Department of Taxation to guide the solution to recover outstanding tax debts for environmental protection in Vietnam

In order to ensure the completion of the state budget collection task in 2023, reduce the tax arrears, and fully recover the environmental protection tax arrears of petroleum business enterprises into the state budget, the General Department of Taxation requests the Tax Departments of the provinces and centrally-run cities to immediately implement the following solutions:

- For businesses with debts up to 90 days:

Regularly take measures to urge (calling, texting, emailing, inviting to work, issuing full notice of tax debt to taxpayers) taxpayers to pay taxes owed to the state budget and not to let tax debt linger, prolong, or limit new debts arising.

- For businesses that owe tax for more than 91 days after the payment deadline:

The Tax Department immediately applied measures to coerce money from accounts and block accounts for 100% of enterprises that owe environmental protection tax in the locality.

After applying the measure of coercive deduction of money from the account, freezing the account, but not yet collecting the full amount of tax owed, the Tax Department continues to issue a decision on enforcement by stopping the use of invoices or other coercive measures in accordance with the provisions of the Law on Tax Administration and its guiding documents.

In addition, the directors of the Tax Departments of the provinces and centrally-run cities must be responsible before the law if large and prolonged tax arrears occur in the area without resolutely applying measures to urge and coerce according to regulations to recover tax arrears into the state budget.

More details can be found in Official Dispatch 2124/TCT-QLN, dated May 30, 2023.

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