The case of deleting deferred payment

Professional activities at Cai Lan Customs Branch (Quang Ninh Customs Department). Photo: T.Trang

That is the guidance of the General Department of Customs to Customs departments of the provinces and cities about implementing debt collection and deleting tax liability.

The General Department of Customs said that, the Government Office has announced the conclusion of the Deputy Prime Minister Vuong Dinh Hue at the meeting on the draft resolution about some tax solutions to remove difficulties and obstacles, and accelerate the development of enterprises. In particular, the Deputy Prime Minister has directed:

"Agreed on deleting deferred payment for taxpayers provided goods and services which are paid by the State budget, or source comes from the State Budget, but has not been paid in-progress led to late payment, and late payment of fines.

No regulations on deleting debts, tax debt, deferred payment and penalties for cases of dissolution, bankruptcy, giving up a business because it is tax administration issue, not related to difficulties and enterprises’ problems. In case it is necessary, it is stipulated in other documents. "

With the above guidance, the General Department of Customs has instructed Customs departments of the provinces and cities: Only the case of companies that supply goods and services are paid by the State budget capital or expenditures from the State budget, but haven’t been paid, shall be considered to delete the deferred payment. Other cases have to pay full tax, deferred payment and fines to the State Budget.

Besides that, in order to ensure recovery of tax debts, deferred payment and fines to the State budget in time, the General Department of Customs recommended the Customs Department of provinces and cities to urge and apply measures to recover tax debts sufficiently to fully collect tax into the State budget.