Tax sector: Strengthening coordination, contributing to effective tax collection

Handling tax administrative procedures at Tan Uyen Inter-district Tax Team

There are many violations.

The representative of the Regional Tax Department XVI said that the regulations on temporary suspension of exit for taxpayers who have not fulfilled their tax obligations have been specifically stipulated in the Law on Tax Administration and the Law on Entry and Exit. Therefore, in order for taxpayers to know and fulfill their tax obligations before leaving the country in accordance with regulations, the tax sector has deployed many information channels to notify, remind and warn.

Accordingly, in order to recover tax arrears to the State budget, the tax authority shall notify taxpayers of the tax arrears by phone call, email, notification via the eTax Mobile electronic tax application, and direct text message so that taxpayers can grasp the tax arrears and fulfill their tax obligations. For ordinary tax arrears that have been notified and reminded as mentioned above, if after 90 days the taxpayer still fails to pay the tax, the tax authority shall apply coercive measures and consider suspending exit from the country.

It is noted that many individuals, upon learning about the tax authorities' measures to urge tax debt collection, especially the regulations on temporary suspension of exit, have voluntarily paid their tax debts. Many businesses have proactively allocated financial resources to fulfill their tax obligations. However, there are still many organizations and individuals who violate tax obligations. According to statistics, up to now, the tax authorities of Binh Duong province have announced temporary suspension of exit for 61 cases with tax debts of VND 110 billion, including 7 cases of taxpayers leaving their business addresses with tax debts of VND 5 billion. The tax authorities have collected tax debts of VND 1 billion from 3 taxpayers whose exit is temporarily suspended.

Shorten the processing time

According to the representative of the Tax Department of Region XVI, in the past, although the tax authority regularly sent debt notices to taxpayers, there were still cases where taxpayers did not receive tax debt notices (including cases where taxpayers changed their business address but did not notify the tax authority, resulting in the tax authority's notice not reaching the recipient). Along with that, there were cases where taxpayers had not fulfilled their tax obligations before planning to leave the country, and only found out when they arrived at the airport that they were temporarily suspended from leaving the country. The reason could be that the taxpayer did not have the correct address information, leading to not receiving the notice from the tax authority. In this case, at the airport, taxpayers can pay taxes using the tax authority's electronic tax payment service or pay using eTax Mobile. However, it still takes time for the tax authority to check the documents and issue a notice to cancel the temporary suspension of exit, and transfer it to the immigration authority to cancel the temporary suspension of exit.

In reality, notifications sent to the Immigration Department are still sent in traditional forms such as direct delivery, official dispatch or express delivery, which takes a lot of time and costs. These factors partly reduce the effectiveness of inter-sectoral coordination, causing difficulties in reviewing and handling tax obligations of organizations and individuals.

In order to resolve the above problems, recently the tax authority and the Immigration Department ( Ministry of Public Security ) have signed a new coordination regulation to exchange, verify and process information related to temporary suspension of exit for organizations and individuals violating tax obligations via electronic means. According to Lieutenant General Pham Dang Khoa, Director of the Immigration Department, the coordination between the unit and the tax sector in the process of providing information and data has been quite good. The signing of the regulation between the two units contributes to the effective implementation of Decree No. 49/2025/ND-CP of the Government: Regulations on the threshold for temporary suspension of exit; at the same time, it demonstrates a strong response to the Government's policy on digital transformation.

Mr. Pham Dang Khoa also said that in the process of operating the electronic system, the highest requirement is to ensure security, safety and confidentiality of information, because this is a priceless asset of the country. Therefore, signing a coordination charter is necessary in the process of developing digital transformation.

On the tax authority side, Mr. Mai Xuan Thanh, Director of the Tax Department, affirmed that the tax authority and the Immigration Department urgently implement the content of the coordination regulations in exchanging and providing information on temporary exit suspension electronically. Accordingly, focal units such as the Tax Operations Department, the Technology, Digital Transformation and Automation Department (Tax Department) continue to closely coordinate with the Immigration Department to ensure smooth electronic system connection, timely incident handling and information security according to the law. The Tax Department also directed the Tax Branches to urgently implement this regulation.

“In the coming time, the Tax Department will continue to coordinate with the State Treasury and the commercial banking system to transmit and receive tax payment information electronically, in order to shorten the time to confirm completion of tax obligations, promptly remove the temporary exit suspension order, and create maximum favorable conditions for taxpayers.”

(Mr. Mai Xuan Thanh, Director of Tax Department)

THANH HONG - T.QUAN

Source: https://baobinhduong.vn/nganh-thue-tang-cuong-phoi-hop-gop-phan-thu-thue-hieu-qua-a347356.html