Expansion of collection points: the right direction to avoid budget’s losses

Mr. Bui Van Nam, General Director of Taxation:

Recently, the Tax sector has made important milestones in the reform of legal policies and simplification of administrative procedures. This makes a great contribution to the implementation of revenue collection tasks, and the loss prevention that the tax industry always puts on the top of their agenda.

Recognizing the importance of promoting e-government in state revenue, the General Department of Taxation has made efforts to deploy e-services nationwide. These services have been contributing to improve the business environment, enhance the national competitiveness, improve the quality and efficiency of state agencies, increasingly better serve the people and businesses. At the same time, these reforms have marked the renovation and deep integration of Vietnam's tax industry.

In the coming time, the tax policy will be further amended to be simple, transparent, clear and easy to meet the requirements of simplifying administrative procedures and international economic integration to promote development of production and increase the competitiveness of domestic goods and services, encourage export and technological renewal.

Taxation will continue to focus on electronic tax declaration services; electronic tax refund; to coordinate with the concerned agencies in implementing the service of paying land tax, registration fee and personal households electronically, to boost the development of e-government. At the same time, to upgrade the tax administration database of tax offices to build the specialized database on taxes; to enhance taxpayers' services using tax filing systems, electronic tax filing and tax administration services. On that basis, it will improve the quality and efficiency of the operation of tax offices to serve the people and enterprises. The tax sector will continue to implement solutions on the application of information technology to make electronic invoices valid for businesses across the country.

Especially, in the coming time, the tax sector will perform efficiently, synchronously the functions of inspecting, checking, collecting debts... Especially, the management of taxes on e-commerce, preventing and fighting against tax fraud and evasion, on the new form of business will be drastically implemented by the tax office.

Mr. Luu Manh Tuong, Director of the Import-Export Taxation Department (General Department of Customs):

With the roadmap for tariff reduction, the reduction of tariffs due to the implementation of commitments under the FTAs in 2018 will reduce the state budget's revenue by about 30,150 billion VND. Therefore, the completion of the 293,000 billion VND of revenue target set by the Ministry of Finance to the General Department of Customs will face many difficulties.

In order to complete the state budget revenue task in 2018, the first solution that the whole Customs sector has been implementing is to facilitate enterprises, focus on implementing major projects of the sector: Project for Customs clearance at seaports and airports; project management of processed goods, export production; the project of tax collection and clearance 24/7... to facilitate import and export activities, restricting business to take advantage of gaps in policies for profiteering..., thereby increasing state budget revenues.

At the same time, a series of solutions to prevent the loss of state budget has been introduced by the General Department of Customs and implemented by the customs of the provinces and cities such as: Strengthening the management of Customs to promptly detect smuggling and trade frauds that cause the loss for state budget revenues. In particular, focus on price, review the list of price risk management to identify suspicious signs, conduct consultation, inspection, post-customs clearance effectively; classification and application of tax rates should be emphasized to avoid inconsistent classification.

Carrying out the tax exemption review, especially the tax exemption for investment projects, due to differences in investment incentive policies between the Law No. 45 on Export and Import Tax and the Law No. 107 on Export, Import Tax; focusing on analyzing risk assessment after clearance for the Green Line to organize post-clearance inspection or specialized inspection in timely warning of customs clearance and avoid duplication errors; recover debts which are able to be recovered, not allow debts to generate, especially with debts after inspection, post-customs clearance inspection; deal with outstanding debts in inspection and examination.

Especially an important solution which directly affects the task of collecting state budget by the local customs units, is that the Customs Department of provinces and cities should monitor and closely monitor the actual situation; particularly, revenue sources and collection points should provide groups of solutions which are suitable to localities and report to the General Department for timely settlement.