Implementing Resolution 94/2019/QH14 of the National Assembly on tax debt relief, late payment penalty cancellation, late payment interest for taxpayers who are no longer able to pay the state budget, effective July 1, 2020, by the end of February 2023, the entire Tax sector has handled an estimated 36,584 billion VND. Of which, tax debt relief is 28,983 billion VND; late payment penalty cancellation is 7,601 billion VND.
Regarding tax debt management, the General Department of Taxation said that by the end of February 2023, the entire tax collection sector estimated to have collected VND 8,313 billion in tax debt. Of which, VND 7,628 billion was collected through debt management measures; VND 685 billion was collected through debt enforcement measures.
It is estimated that as of February 28, 2023, the total tax debt managed by the Tax sector is VND 143,970 billion, an increase of 1.5% compared to January 31, 2023, and a decrease of 2.4% compared to December 31, 2022.

Deputy Director General of the General Department of Taxation Dang Ngoc Minh gave a speech at the training conference on debt management procedures, tax debt enforcement procedures and international experience sharing.
According to the General Department of Taxation, excluding the tax debt being processed and the tax debt being complained about, the total estimated tax debt as of February 28, 2023 is VND 124,388 billion, an increase of 1.1% compared to January 31, 2023, and a decrease of 1.8% compared to December 31, 2022.
Of which, the estimated collectible tax debt is VND 77,582 billion, an increase of 1.1% compared to January 31, 2023, an increase of 0.3% compared to December 31, 2022; fines and late payment of collectible debt is estimated at VND 25,018 billion, an increase of 1.5% compared to January 31, 2023, a decrease of 6.6% compared to December 31, 2022.
In particular, the tax debt that is no longer recoverable (debt of taxpayers who are deceased, missing, have lost civil act capacity, are involved in criminal liability, have self-dissolved, gone bankrupt, terminated production and business activities, and are no longer operating at the registered business address) is estimated at VND 21,788 billion, an increase of 0.4% compared to January 31, 2023, and a decrease of 3.3% compared to December 31, 2022.
Regarding the above-mentioned irrecoverable tax debts, excluding tax debts that have been settled and written off according to Resolution No. 94 and Tax Administration Law No. 38/2019/QH14, the tax debts being settled are estimated at VND 8,278 billion. The tax debts under complaint and litigation are estimated at VND 11,254 billion.
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