The total amount of outstanding tax debt is 32,130 billion VND, including 29,815 billion VND from businesses and 2,315 billion VND from household businesses. Of this, approximately 496,200 taxpayers owe less than 1 million VND (accounting for 51.5%), totaling about 66 billion VND. To date, about 65,000 taxpayers who are not operating at their business locations have had their exit restrictions temporarily lifted; over 7,100 have paid their debts and had these restrictions lifted.
Based on this reality, in the draft decree guiding the Law on Tax Administration, the Ministry of Finance proposes adding a regulation to postpone exit for taxpayers who are no longer operating at their registered address. Specifically, individuals conducting business, household business owners, and legal representatives of enterprises and cooperatives who are no longer operating at their registered address and owe taxes of 1 million VND or more may be subject to a departure postponement if they have not paid the full amount within 30 days of receiving the notification. The draft retains the current cases for departure postponement, including individuals conducting business or household business owners owing 50 million VND or more, or representatives, owners of enterprises, and cooperatives owing 500 million VND or more, overdue for more than 120 days; and individuals who have emigrated to settle abroad but still owe taxes.
This new proposal reflects a focus on post-auditing rather than pre-auditing in tax procedures. Individuals engaged in business will need to be more conscientious in their operations and cannot act arbitrarily. This proposal will also limit the number of "ghost" businesses, the use of illegal invoices, or tax evasion; and reduce instances of taxpayers leaving their registered addresses without notification, which hinders tax administration.
However, regarding the above proposal, some opinions also suggest that the drafting agency needs to consider the starting amount of tax debt for applying sanctions. 1 million VND is not a very large amount. In Vietnam, there are many small and micro-enterprises and small household businesses, and not everyone is familiar with the procedures for closing a business; cases of small household businesses relocating or not updating their information are not uncommon. Many people have low knowledge of tax law, so it is very possible that some people in the above situation made unintentional mistakes rather than deliberately delaying or evading taxes.
The proposed solution is to allow a period of public awareness campaigns for all businesses and household businesses before the regulations take effect; this period also allows the competent authorities to review the tax data system once again to ensure it is "live, complete, and clean." The initial amount of tax debt subject to penalties should also be reconsidered. Except for cases showing signs of evasion, establishing "ghost" businesses, buying and selling invoices, or misappropriating tax money, the management agency can apply measures such as warnings, debt reminders, information updates, and allowing explanations and immediate rectification. Doing so will achieve the goal of ensuring everyone understands the legal regulations to pay taxes correctly and completely, preventing budget losses, while minimizing unnecessary penalties.
Source: https://baophapluat.vn/che-tai-voi-nguoi-no-thue.html
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