Review, process, and resolutely recover outstanding tax debts.

Evaluating and reviewing each debt, aggressively urging the recovery of tax debts, minimizing the 발생 of new tax debts; publicly disclosing tax debts, applying appropriate tax debt enforcement measures, and temporarily suspending exit from the country… These are the solutions that the Phu Yen Tax Department will implement to handle and recover outstanding tax debts, contributing to the completion of the 2025 budget revenue target.

Implement a comprehensive set of operational measures.

In recent times, amidst the recovery and gradual growth of business activities, but still facing numerous difficulties and challenges, based on the tax debt targets assigned by the General Department of Taxation, the debt management department of the Phu Yen Tax Department has developed monthly debt collection plans, assessed each tax debt case, and fully applied measures to urge debt collection.

Specifically, in 2024, the entire tax sector issued and sent timely and complete notices of outstanding tax debts to taxpayers; and simultaneously invited over 1,800 taxpayers for meetings to urge debt collection. The tax authorities also publicly disclosed cases of long-standing and persistent tax debts, proactively verified information, issued 550 tax debt enforcement decisions, and 93 notices of temporary travel bans. In addition, the tax authorities strengthened coordination with the Department of Natural Resources and Environment and other departments and localities to improve the effectiveness of tax debt recovery, especially in the fields of land, resources, and minerals.

Thanks to the decisive and coordinated implementation of the above debt collection solutions, by December 31, 2024, the total tax debt (excluding late payment penalties) of the Phu Yen Tax Department was 222 billion VND, a decrease of 29 billion VND compared to 2023. The ratio of total tax debt to total budget revenue was 5.7%, meeting the target set by the General Department of Taxation (below 8%). The ratio of collectible debt was 4.7%, meeting the target set by the General Department of Taxation (below 5%).

Ms. Nguyen Thi Nhu Y, Head of the Debt Management and Tax Enforcement Department (Phu Yen Tax Department), stated: Although tax and fee collection has achieved many results, and overall has met the targets for tax debt collection set by the General Department of Taxation, there are still some cases of outstanding land lease fees and mineral exploitation rights fees that, despite the application of enforcement measures, have not yet been recovered.

In addition, there are some cases where households and individuals owe land use fees that are overdue, but due to financial difficulties, the taxpayers are unable to pay. Collecting non- agricultural land use tax also faces some difficulties due to the relatively large number of taxpayers with non-agricultural land use tax obligations.

At the Tuy Hoa City Tax Department, although the tax collection target assigned by the Tax Department was met, some businesses and households faced financial difficulties and therefore did not pay all their outstanding taxes. As of December 31, 2024, the total outstanding tax in the managed area was approximately 30.4 billion VND. According to the Song Hinh - Son Hoa Regional Tax Department, the reason for this was the difficult production and business situation of taxpayers; some taxpayers suffered losses and were unable to pay their debts.

In addition, there are some cases of non-compliance with tax obligations, deliberate delay in payment, misappropriation of tax money, etc., so the ratio of total tax debt to total budget revenue remains high, at about 7.6%.

Strive to successfully achieve debt collection targets.

Recently, the Song Hinh - Son Hoa Regional Tax Office held a meeting to implement the review and handling of outstanding industrial and commercial tax debts from non-state enterprises and land-related revenues in Song Hinh district.

At this meeting, representatives from the People's Committees of communes and towns, and relevant departments in Song Hinh district proposed reviewing and analyzing the causes of debt for each entity, compiling a list of businesses and individuals owing taxes categorized by group and debt reasons, and based on that, continuing to apply appropriate debt collection measures for each entity. Simultaneously, they proposed strengthening propaganda and encouraging taxpayers to voluntarily fulfill their tax obligations, and publicly disclosing entities that deliberately delay tax payments to the state budget...

"This is an important task to ensure the debt collection target and the completion of the 2025 state budget revenue forecast assigned by the Tax Department," said Mr. Tran Ngoc Lung, Deputy Head of the Song Hinh - Son Hoa Regional Tax Office.

According to the Tuy Hoa City Tax Department, since the beginning of 2025, the department has established and assigned monthly and quarterly tax debt collection targets to each official and employee; and regularly checks and monitors the progress of implementation. The unit also continues to closely coordinate with local Party committees, authorities, and relevant departments such as the Police, Market Management, Finance - Planning, and Natural Resources & Environment... in recovering outstanding tax debts, especially those related to land and mineral exploitation rights fees.

Ms. Nguyen Thi Nhu Y stated: Building on the achievements of the past year, in 2025, the Phu Yen Tax Department will continue to evaluate and review each tax debt, aggressively pursue tax debt recovery, and minimize the 발생 of new tax debts. The tax authorities will also publicly disclose tax debts, apply appropriate debt enforcement measures, and temporarily suspend exit from the country; while strengthening coordination with other departments to support tax debt recovery; adhering to discipline and order, and striving to successfully complete all debt collection targets assigned by higher authorities.

In 2025, the Phu Yen Tax Department will continue to assess and review each tax debt, aggressively pursue tax debt recovery, and minimize the 발생 of new tax debts. The tax authorities will also publicly disclose tax debts, apply appropriate tax debt enforcement measures, and temporarily suspend exit from the country; while strengthening coordination with other departments to support tax debt recovery…

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