Tax debt is increasing, General Department of Taxation directs enforcement in some cases

According to the General Department of Taxation, as of August 31, the total tax debt under the management of the entire sector increased by 21.1% compared to the end of 2023 and increased by 23.6% compared to the same period.

Faced with the situation of high tax debt nationwide, the General Department of Taxation has just continued to issue documents requesting tax departments of provinces and centrally-run cities to assign tasks and assign responsibility for tax debt collection and handling of tax arrears to each tax department leader, leaders of tax departments and branches and each management official.

Tax debt is increasing, the General Department of Taxation directs enforcement in some cases. (Photo: ST)

At the same time, closely monitor and inspect the progress of implementing measures to urge and enforce debt collection to ensure the implementation of debt collection targets and limit the occurrence of new debts; monitor and fully and accurately account for taxpayers' debts in the centralized tax management application (TMS), creating favorable conditions for electronically implementing debt management and tax debt enforcement.

The General Department of Taxation directs that for taxpayers with tax arrears of less than 90 days, the inspection and examination department is responsible for controlling data and urging tax arrears to be paid to the state budget, limiting lingering and prolonged debts.

For taxpayers with tax arrears that are over 30 days old, the tax authority shall issue a notice of tax arrears according to Form No. 01/TTN and send it to the taxpayer electronically via the electronic tax transaction account (eTax).

In case the taxpayer does not have an electronic tax transaction account, but has registered an email address, the tax authority will support sending notifications via email and via the personal electronic tax application (eTax Mobile).

For taxpayers with tax arrears of more than 60 days, tax officials must regularly contact them to remind them to pay their tax arrears and notify them that enforcement measures will be applied when the debt is more than 90 days old.

In case the enforcement decision expires but the taxpayer has not paid, or has not paid the full amount of tax debt subject to enforcement to the State budget, continue to apply appropriate enforcement measures in accordance with regulations; consider simultaneously applying enforcement measures in accordance with regulations to increase the effectiveness of debt collection.

Issuing decisions on tax debt enforcement on TMS to automate tax debt enforcement work throughout the area.

Source: https://www.congluan.vn/no-thue-tang-cao-tong-cuc-thue-chi-dao-cuong-che-voi-mot-so-truong-hop-post314903.html