VCN – According to statistics, as of February 28, the tax debt of the Customs sector was VND 5,480.27 billion, a reduction of VND 235.78 billion compared to December 31, 2022 (equivalent to 4.12%).
To enhance the efficiency of tax debt settlement following Resolution 94/2019/QH14, right from the beginning of the year, the General Department of Vietnam Customs has directed local customs departments to urgently focus on implementing several solutions related to tax debt relief and cancellation of late payment fines and interest.
Through launching drastic solutions, in the first quarter of this year, the whole industry has recovered and handled tax debts of VND 66.3 billion. This result also evaluates the efforts in tax debt collection and handling before the debt settlement period following Resolution 94/2019/QH14 ends (ends on June 30, 2023).
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| Ha Nam Ninh Customs officers conducted a review to find solutions for handling enterprises owing tax debts. Photo: H.Nụ |
In the second quarter, to enhance the efficiency of debt settlement, the General Department of Vietnam Customs requested local customs departments to focus on identifying the suitable subjects to be handled following Resolution 94/2019/QH14. From there, collecting, supplementing and completing debt settlement dossier as prescribed in Circular 69/2020/TT-BTC; comparing and accurately determining the amount of tax debt that is subjected to tax relief and cancellation of late payment fines and interest as prescribed in the provisions of Resolution 94/2019/QH14 and Circular 69/2020/TT-BTC.
At the same time, implement tax debt relief and cancellation of late payment fines and interest following the order, procedures, dossiers and authority specified in Resolution 94/2019/QH14 and Circular 69/2020/TT-BTC. Furthermore, coordinating with competent authorities in verifying the operation status of the parent company when handling debts for branches, affiliated units, representative offices and business locations as prescribed in Circular 69/2020/TT-BTC stipulates dossiers, order and procedures for debt settlement following Resolution 94/2019/QH14, Law on Enterprises and Law on Tax Administration 2019.
In addition, the General Department of Vietnam Customs also suggested that local Customs Departments should take advantage of the support of the Party Committees and People’s Committees at all levels and actively coordinate with relevant authorities (tax authorities, business registration authority) to ensure the completion of debt settlement within the validity period of Resolution 94/2019/QH14.
By Nụ Bùi/Thanh Thuy