VCN- In order to synchronously implement the tax management in accordance with current legal normative documents, the General Department of Vietnam Customs issued the draft management process of tax debt to replace the current management process of tax debt, debts of late payment and debts of fine for imported and exported goods issued together with Decision 1074/QD-TCHQ dated April 2, 2014.
|Vietnam Customs requests to strictly handle tax debts|
|Hanoi: 132 units owed tax liability over 82.2 billion vnd|
|The Customs handled and recovered 429.6 billion vnd of tax debts|
|Operational activity at Thai Nguyen Customs Branch, Bac Ninh Customs Department. Photo: T.Tr|
The draft specifies the classification criteria of debt under specific debt groups: irrecoverable debt group, debt group waiting for deletion and tax exemption, reduction, extension and graduated payment; recoverable debt group. The steps classify debts and set dossier to manage taxpayers.
The Draft process also specifically stipulates steps for debt enforcement at general department, department and branch level of debts: overdue tax debts less than 90 days, overdue tax debts more than 90 days and irrecoverable debts.
Especially, the General Department of Vietnam Customs supplements a new content for confirmation of fulfillment of tax obligations of taxpayers (including tax amounts, late payments, fines and other payments to the State budget) in the draft, in which specifying each step: receiving, examining and processing dossier at the General Department; Reviewing data at municipal and provincial Customs departments; Determining tax obligations at the General Department of Vietnam Customs; Updating information into centralized accounting system and etc to closely and synchronously manage tax debts from general department to branch level.
|Tax debts can be paid gradually if they are guaranteed by credit institution
VCN- If a business of tax debt is enforced but it cannot afford to pay the debt ...
It is known that the draft of the debt management process replacing the current process is being consulted to provincial and municipal Customs departments by the General Department of Customs.
By Thu Trang/Ngoc Loan