VCN- The Minister of Finance has just issued Directive No. 03/CT-BTC on the implementation of the National Assembly’s Resolution No.94/2019/QH14 on tax debt freezing, elimination of penalties and interest for late payment of taxes of taxpayers unable to fulfill obligations to the state budget.
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Steering Boards for handling tax debts will be established
To effectively and consistentlyimplement the resolution, Minister of Finance Dinh Tien Dung requests that in April, the General Department of Taxation chair and coordinate with its subordinate units to establish a Steering Board to direct the implementation of the Resolution on handling tax debts at the General Department of Taxation (the Steering Board of the General Department of Taxation) headed by the Director General.
The Steering Board is responsible for developing programs, plans, progress and measures to implement the resolution; directing and inspecting performance of tax departments; detecting and handling according to its competence or proposing problems arising in the performance to the MOF.
Quarterly, the Steering Board must summarize the performance of tax departments and propose the MOF to handle arising problems. The Directive also assigns the Head of the Steering Board of the General Department of Taxation to decide measures to implement the resolution strictly and effectively.
In addition, Minister of Finance Dinh Tien Dung assigned directors of municipal and provincial tax departments to establish a Steering Board at their departments to direct the implementation of the Resolution headed by the director in April. The Steering Board is responsible for advising and proposing the local People's Committee to direct the implementation of the Resolution and the directive; strictly complying with programs, plans and directions from the Steering Board of the General Department of Taxation, ensuring theschedule and contents.Depending on the actual situation, the Tax Departments will expect to arrange theirofficers participating in the working group to assist the Steering Board. At the end of the month of each quarter, the Steering Board will collect and evaluate the implementation of the directive and report to the Steering Board of General Department of Taxation.
Before July 1, the Steering Boards at tax departments must review and classify tax debts according to each area and subject, ensuring accuracy; make written certification between the tax authority and the commune People's Committeethat the taxpayer is no longer operating at the registered address.
In addition, the Directive also requires local tax departments to submit to the provincial and municipal People's Committees for promulgation documents to direct and implement the Resolution, which assigns specific tasks to units, ensuring unified coordination with tax authorities inprofiling, confirming and handling debt.
Guidance Circular will be issued before May 15
Regarding the time of completing thedocuments guiding the implementation of the Resolution, the Minister of Finance assigns the General Department of Taxation to coordinate with relevant units in reviewing and finalizing the draft circular on dossiers and procedures on tax debt freezing, elimination of penalties and interest for late payment of taxes according to the provisions of Clause 4, Article 6 of the Resolution issued before May 15.
In addition, the Directors of the Tax Departments must direct the review of the records, classify debts of each subject and take responsibility for the accuracy of the data on the records. On this basis, advising the provincial and municipal People's Committee to consult with the Ministry of Finance on the dossier and procedures for debt freezing and elimination.
In particular,the Minister emphasized publicity in the Directive and requested tax departments to accelerate and unify the publicized contents of Resolution inside and outside the sector.
Accordingly, organizing a meeting in each month to publicize the content of the the National Assembly’s Resolution and the Directive to the leaders and officials of the departments and tax branches.