Urge to collect tax debts
Besides, effectively implementing management solutions and urge to collect of tax debts, the taxation always focuses on the inspection and audit, contributing to reduce the tax debt and increase revenue for the State budget.
According to a recent report of the General Department of Taxation, until March 31, 2017, the total tax debts of 63 Tax departments were 75,803 billion vnd, up 1,659 billion vnd compared to December 31st, 2016. The 90- day and over 90-day tax debts were 49,514 billion vnd (Central budget was 12,596 billion vnd and local budget was 36,918 billion vnd).
Specifically: debts of tax, fees and land revenue were 31,112 billion vnd; Fines and late payment penalty were 18,402 billion vnd. Of the above mentioned possibly collected tax debt amount of 10,013 billion vnd (debt of fees of 7,353 billion vnd and debt of land revenue of 2,660 billion vnd), in fact they were impossibly collected debts but were not eligible for being classified into impossible collected debt group. Thus, the 90- day and over 90-day tax debts (possibly collected tax debts) excluding fines and late payments penalty were only about 21,317 billion vnd, of which debts of tax and fees were 13,496 billion vnd, and debts of land revenues were 7,821 billion VND.
According to statistics, the proportion of possibly collected debts of total tax debts sharply fell from 81.1% in 2014 to74.7% in 2005, to 65.7% in 2016 and to 65.3% in the first quarter of 2017. Specifically, the proportion of debts of tax, fees and land were 66.8% in 2014, 50.6% in 2015, 41.4% in 2016, and the first quarter of 2017 down to only 41%.
38 out of 63 localities with the 90-day and over 90-day debts of tax and fees increased compared to December 31st, 2016 such as: HCM City, Ha Noi City, Binh Duong, Dong Nai, Hung Yen, Tra Vinh, Kien Giang, Long An, Da Nang, Lao Cai, Quang Nam, Nghe An, Bac Ninh and etc.
Until March 31st, 2017, the Taxation implemented measures to urge debt collection and collected 13,986 billion vnd of tax debt on December 31st, 2016 to transfer to 2017, reaching 27.9% of the 90-day and over 90-day tax debts on December 31st 2016.
12,026 billion vnd was collected by measures to promote debt collection and 1.960 billion vnd was collected by debt enforcement. Ha Noi City collected 3,390 billion vnd and HCM City collected 2,676 billion vnd .
In the first 4 months of 2017, the Taxation strengthened to inspect and audit on revenue collection. Until April 28th, 2017, the Taxation (including the General Department of Taxation and 63 Tax Departments) inspected and audited 13,890 enterprises and collected 5,166.42 billion vnd; and contributed 2,866.64 billion vnd to the State budget. The Taxation detected mistakes of taxpayers to increase tax or impose a tax.
Regarding the results of state budget auditing proposals for the 2014 fiscal year, 6,880.4 billion vnd was contributed to the State budget. For the 2015 fiscal year, 5,631 billion vnd was the contributed to State budget.
It is known that at the beginning of 2017, the General Department of Taxation assigned tax debt collection targets in 2017 to the Tax Department of provinces and cities under the Central. Accordingly, the total amount of debts on 31/12/2017 does not exceed 5% of the total state budget revenue in 2017. Based on the assigned tax debt collection targets in 2017, the General Department of Taxation requested Directors of Tax Departments of provinces and cities under Central to allocate tax debt collection targets in 2017 and direct the divisions that are in charge of debt managing and the Tax Branches under the Tax Department to review and classify the tax debt fully and in line with direction in the Tax debt management process.
In order to efficiently collect tax debts to the State budget, the Ministry of Finance will efficiently deploy management and urge measures to collect tax debts and direct the Taxation to carry out resolute measures to collect tax debts contributing to reduce the tax debt and increase the State budget. Publicizing information of tax debtors and enhancing of tax debt enforcement in accordance with the law will be deployed by the Taxation to accurately collect to the State Budget.