More than 57,000 electronic records of administrative violations have been made with tax dossiers

Achieving 98% of submissions on time

Achieving 98% of submissions on time

In the first six months of 2022, the Tax sector has speeded up the task of handling administrative violations for the late submission of tax declarations. Tax authorities also made a list of late submissions of tax declarations that exceeded the time limit for handling, and identified objective causes from taxpayers, infrastructures and subjective causes from the handling of tax authorities.

As of May 31, 2022, the whole tax sector received and handled more than four million tax declarations, accounting for 94% of the total number of declarations submitted by taxpayers. The rate of tax declaration submitted on time reached 98%.

According to the General Department of Taxation, many tax departments performed the management of tax obligations on the declaration of taxpayers; urging and reminding taxpayers to submit tax dossiers on time as prescribed, hence, the number of tax declarations submitted reached the highest rate. In particular, the Tax Departments of Ha Giang, Ha Nam, Tra Vinh and Yen Bai achieved the rate of tax declaration submission by approximately 100%.

In addition, in recent times, due to the impact of the Covid-19 pandemic and the “special military campaign” of Russia on Ukraine, many new policies and new regulations have been launched simultaneously, and the production and business of taxpayers have witnessed many huge fluctuations and changes so tax management in general and tax declaration management, in particular, faced many difficulties and pressure because of huge arising workload which is also an objective cause affecting the progress and quality of the work.

Although coping with the difficulties and fluctuations as well as many jobs, the tax declaration management of the whole tax sector still ensures the accomplishment of new tasks in the year and regular tasks, providing timely information and data to meet tax management requirements. The situation of production and business activities of enterprises has decreased, but the decrease is not much compared to the initial forecast, many localities are still at a good growth rate.

Stepping up the implementation of making and sending electronic records of administrative violations

Notably, on the basis of implementing the direction of the General Department of Taxation on making and sending electronic records of administrative violations, from February 20, 2022, the making of records of administrative violations by the electronic method was implemented nationwide.

Specifically, from February 20, 2022 to 5:00 PM on June 17, 2022, the whole country made and sent 57,546 records of electronic administrative violations for 99,627 tax declaration dossiers to 50,742 taxpayers.

According to the General Department of Taxation, making electronic records has supported and reduced the workload to be solved for tax officers at all levels. Most have made and sent records of administrative violations in a timely manner on the late submission of tax declaration within one working day from the date that the tax office sent the notice of acceptance of the taxpayer's declaration. Since then, it has reduced the time for signing the minutes of the taxpayer, ensuring the making of minutes and sanctions.

At the same time, the tax authority has issued a decision to sanction administrative violations within 10 working days from the date of making the electronic record, so the sanctioning of administrative violations is done on time.

According to the General Department of Taxation, making records of administrative violations in electronic form has the advantage of serving inspection and review of enterprises that violate repeatedly. If the enterprise violates from the second time onwards, it will face a higher level of sanctions.

Making electronic records of sanctioning administrative violations has many outstanding advantages compared to making paper records. Specifically, in the past, the making and signing of sanctioning minutes had to have an invitation to invite the taxpayer to sign the minutes or notify the request to sign the minutes, which caused time-consuming and difficult problems in making the minutes.

The creation of electronic records is only processed on the application and the system automatically generates and sends notices to taxpayers. It does not require the taxpayer's signature thus contributing to reducing administrative procedures, and facilitating and reducing operating costs of enterprises.