Review and issue a full notice of tax debts

	The Ho Chi Minh City Tax Department has publicized the list of 35 enterprises with tax debt
	Closely supervise the debts for fully recoveringthebudget
	Increased tax debts due to traders’ difficulties

Illustrative photo.

According to the Government Inspectorate’s Conclusion No. 2250/KL-TTCP of 30^th August 2016 on the compliance with policies and laws in the inspection activities, against State budget losses for the Ho Chi Minh City Department of Taxation and the Government Inspectorate’s Conclusion No. 2386 / KL-TTCP of 16^th September 2016 on the compliance with policies and laws in the inspection activities, against State budget losses for the Ministry of Finance, the General Department of Taxation and the Hanoi Department of Taxation, the General Department of Taxation has requested local Taxation Departments to review and collect late payment charges and issue a full notice of tax arrears and penalties, including all tax debts, expenses and liabilities related to taxpayers.

Particularly for the Ho Chi Minh City Department of Taxation, it must immediately issue a full notice of 844 cases which paid full tax debts until 30^th September 2014, but they still had a late payment of 19.5 billion vnd (according to the statistics which the Ho Chi Minh City Department of Taxation has submitted to the Government Inspectorate).

Regarding the management of tax debts concerning land, the General Department of Taxation has reviewed all tax debts related to land to manage, monitor and implement the full payment of tax arrears through the TMS system. Particularly for 144 units of 24 Taxation Departments which the Government Inspectorate discovered the lack of late payment of land tax, the General Department of Taxation has requested local Taxation Departments to review and collect late payment charges and issue a full notice of tax arrears and penalties, including all tax debts related to land use for tax collection of the State budget.

For projects incurring land use fees and land rental due to long lasting implementation of projects and late determination of State authorities for land use fees and land rental, they must promptly report to People's Committees of provinces and city to issue decisions in a timely fashion. In the case where land users deliberately refuse to fulfill the obligations regulated by the State and do not pay the fines or sanction from functional authorities, they may lose the right to use the land under the provisions of the Land Act 2013.

Ha Noi publicized businesses have over 150 billion vnd tax debt VCN- The Hanoi Tax Department has publicized batch 10 on the list of businesses with 145 units ...

The Ho Chi Minh City Department of Taxation has reviewed late payment charges and issued Notification No.07/QLN on enforcement of tax debts for 10 organizations and 638 households with overdue land charges for payment, but the Ho Chi Minh City Department of Taxation has not yet calculated and collected, from 30^th September 2014, the amount of late payment to be paid to the State budget increased more than 104 billion vnd (according to the statistics which the Ho Chi Minh City Department of Taxation has submitted to the Government Inspectorate).