Synchronously implement tax debt collection solutions

Implementing the direction of the General Department of Taxation, the tax sector of Ha Nam province has implemented many solutions to promote debt collection and tax settlement such as: developing a detailed tax debt collection plan for each taxpayer, each locality, economic region and assigning debt collection targets and responsibilities to each department and each civil servant for the units to organize and strive to implement. With this approach, the efficiency of tax debt collection has been improved, contributing to increasing revenue for the state budget.

According to the annual report, in 2024, the tax sector of Ha Nam province collected 521.3 billion VND in tax arrears (an increase of 49.3% over the same period in 2023); of which 514 billion VND was collected by debt management measures and 6.9 billion VND was collected by debt enforcement measures. Regarding the results of debt collection, in 2024, more than 3,205 billion VND was collected that taxpayers paid after the tax payment deadline (of which 2.3 billion VND was collected by debt enforcement measures and more than 3,203 billion VND was collected by debt management measures).

Officers of the Thanh Liem - Binh Luc Tax Department review budget revenues in the area.

To achieve the above results, the Ha Nam Provincial Tax Department has assigned tasks and responsibilities for tax debt collection and tax arrears settlement to each officer and civil servant in charge. At the same time, the unit closely monitors, supervises, and inspects 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; strengthens the review and classification of tax debts according to the nature of the debt and has complete classification records according to the instructions in the debt management process. In case the records are incomplete, they must be promptly reclassified according to the nature of the debt; monitors and fully and accurately accounts for taxpayers' debts in the centralized tax management application (TMS), creating favorable conditions for the electronic implementation of debt management and tax debt enforcement.

Regarding the work of urging tax debt collection, tax authorities shall fully implement urging measures and publicize information in accordance with the provisions of the Law on Tax Administration and guiding documents to collect tax debts into the State budget. People's Committees at all levels shall direct and coordinate with relevant agencies in the area such as: State Treasury, commercial banks, planning and investment, finance, natural resources and environment sectors, police, courts... in implementing a number of urging and enforcement measures to collect tax debts into the State budget, as well as propose the Provincial People's Committee to direct and focus on removing difficulties and obstacles, especially debts related to land, fees for granting mineral exploitation rights, environmental protection taxes...

As of the beginning of the first quarter of 2025, the total tax debt in the province is estimated at more than 624 billion VND, accounting for about 3.63% of the total state budget revenue (down 6.8% compared to the same period last year). Of which, recoverable tax debt is more than 401 billion VND, accounting for 64% of the total tax debt; difficult-to-recover tax debt is more than 165 billion VND, accounting for 26% of the total tax debt.

For taxpayers with tax arrears of less than 90 days, the inspection and examination department is responsible for controlling data and urging taxpayers to pay tax arrears to the State budget, limiting protracted and prolonged debts; at the same time, strengthening propaganda and mobilizing taxpayers to fulfill their obligations to the State budget in accordance with the provisions of law, fully and promptly pay amounts payable to the State budget and disseminating information so that taxpayers know about coercive measures to recover debts through taxpayers' voluntary compliance with the law.

In addition to the above solutions, tax authorities in the province have also implemented many measures of enforcement and temporary suspension of exit. Specifically, the Ha Nam Provincial Tax Department has issued 344 notices of temporary suspension of exit with a total debt of more than VND 102 billion, thereby recovering VND 17.9 billion from 153 taxpayers. In cases where the enforcement decision expires and the taxpayer has not paid or has not paid the full amount of tax debt to the State budget, appropriate enforcement measures will continue to be applied in accordance with regulations. Regarding the coordination of tax debt collection, the tax sector requires continuing to maintain the effective operation of the Steering Committee for preventing revenue loss and recovering tax arrears; ensuring regular direct work with large debtors in the area to urge and collect tax debts.

As of the beginning of the first quarter of 2025, the total tax debt in the province is estimated at more than 624 billion VND, accounting for about 3.63% of the total state budget revenue (down 6.8% over the same period last year). Of which, recoverable tax debt is more than 401 billion VND, accounting for 64% of the total tax debt; difficult-to-recover tax debt is more than 165 billion VND, accounting for 26% of the total tax debt. The tax sector has organized working groups to urge the implementation of tax debt management; established a steering committee to urge the collection of tax debts, land rents and land use fees for taxpayers in the area. In addition, the tax sector also recommends and encourages taxpayers to install the eTaxMobile application to monitor the tax debt situation and receive notifications from tax authorities (tax debt notifications, temporary exit suspension notifications, etc.) to promptly fulfill their tax payment obligations.

Tran Thoan

Source: https://baohanam.com.vn/kinh-te/thuc-hien-dong-bo-cac-giai-phap-thu-hoi-no-thue-151431.html