September 24, 2018 12:20

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Reviewing the management of declaration for 5 taxes

09:40 | 16/05/2018

VCN – General Department of Taxation has just approved a Scheme on improving the quality of tax declaration management and administrative sanctions for acts of late submission and non-submission of tax declarations.  

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reviewing the management of declaration for 5 taxes

Online tax declaration system has been deployed at 63 out of 63 provinces. Photo: TL

Accordingly, the Taxation will review regulations and procedures on current tax declaration and strictly manage the tax declaration.

According to the General Department of Taxation, over the past time, the Taxation has enhanced the IT application and reform to support Tax authorities to collect tax timely and fully. Thereby, the Taxation has provided services to assist taxpayers to declare and pay tax conveniently and exactly.

Under the statistics by the General Department of Taxation, as of 23rd March 2018, the online tax declaration system has been deployed at 63 out of 63 provinces with nearly 640,000 enterprises. The General Department of Taxation assessed that generally, the ratio of submitted declaration and timely submitted declarations to the Tax authorities is quite high. However, in terms of sufficiency, the tax declaration still has many shortcomings.

The General Department of Taxation said that the monitoring and reviewing of tax declaration of taxpayers was not sufficient and timely. Tax Authorities have not determined exactly the obligation on tax declaration at the initial registration phase as well as has not updated changes from taxpayers in timely fashion. The information to monitor the tax declaration between Tax authorities and taxpayers is still different.

In addition, the procedures for sanctions for late submission of tax declarations are cumbersome and inappropriate with the nature of online trading. A report on monitoring the management of tax declaration, confirmed that administrative sanctions have not met the requirements on administrative sanctions according to regulations in localities.

Therefore, the review on regulations on management of tax declaration and administrative sanctions for acts of late submission and non-submission of tax declaration; assessment on difficulties and problems arising in reality and proposals to amend legal regulations on the Tax Management System is suitable.

Thus, the General Department of Taxation has approved the Scheme on improving the quality of tax declaration management and administrative sanctions for acts of late submission and non-submission of tax declarations.

Under the approved Scheme, the Working Group will look back on regulations of tax declaration management and administrative sanctions for late submission or non-submission of tax declarations; and assess the quality of tax declaration management; problems and difficulties, thereby introducing proposals to amend the regulations and procedures on tax declaration management.

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This assessment will focus on issues related to tax declaration management as prescribed and declaration process for 5 taxes which are value added tax, corporate income tax, special consumption tax, severance tax and environmental protection tax. The period shall be reviewed is 2016 and 2017.

By Thuy Linh/ Huyen Trang