Reviewing businesses that abandon their business addresses, with strong sanctions if they delay paying tax debts

To strengthen debt management and tax debt enforcement nationwide to meet debt collection targets, the General Department of Taxation requests that Tax Departments fully implement measures to urge, enforce and publicize information in accordance with the provisions of the Law on Tax Administration to recover tax debts to the state budget.

Accordingly, the General Department of Taxation requests the Directors of the Tax Departments of provinces and centrally-run cities to direct the focused implementation of full debt management and enforcement measures to recover tax arrears according to Official Dispatch No. 270/TCT-QLN dated January 22, 2024 of the General Department of Taxation.

At the same time, the Tax Departments need to seriously and immediately apply coercive measures as prescribed to taxpayers who must apply coercive measures and publicly disclose information as prescribed to recover tax debts to the State budget.

In the first quarter of 2024, focus on reviewing cases of abandoning business addresses (especially paying attention to cases showing signs of violating tax laws and suspected of trading invoices) to apply coercive measures and consider issuing notices of temporary suspension of exit for legal representatives according to regulations.

The General Department of Taxation requires tax authorities at all levels to focus on reviewing cases of abandoning business addresses, coordinating to transfer files of cases of intentional tax debt arrears to the police to have strong sanctions for these cases to increase deterrence for tax debtors.

Previously, at the online conference on tax debt enforcement organized by the General Department of Taxation on January 30, 2024, Deputy Director General of the General Department of Taxation Dang Ngoc Minh directed that in 2024, the Tax Departments will resolutely implement full tax debt enforcement measures for taxpayers who are subject to enforcement measures.

At the same time, continue to closely coordinate with local Party committees, authorities, relevant ministries and branches such as: Public Security, State Bank, Court, Market Management, Investment Planning, Natural Resources and Environment... in recovering tax arrears, especially handling and recovering arrears related to land, mineral exploitation rights fees...

The General Department of Taxation requests that the Directors of the Tax Departments of provinces and centrally-run cities pay attention to improving the quality of the debt management team, and at the same time direct departments within the tax agency (legal, declaration, inspection - examination, household management, land management, etc.) to closely coordinate with the debt management department to ensure the implementation of debt management and tax debt enforcement is highly effective.

In 2023, the Tax sector recovered VND 41,557 billion in tax debt. To improve the effectiveness and efficiency of state management in debt management and tax debt enforcement, in 2024, the Tax sector will continue to strengthen the implementation of solutions to manage and recover tax debts. Tax authorities apply debt collection measures appropriate to each tax debt case, not allowing debt to linger, prolong, and limit the occurrence of new debts.

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