Comprehensive review of tax debts impossible to be collected

The General Department of Tax requested its units to review and make general reports on tax debt cases impossible to be collected by July 31, 2016.

Accordingly, the General Department of Tax requested its subordinate units to review 90-day tax debt cases and more than 90-day tax debts. In fact, these cases were unlikely to be paid but did not satisfy the conditions in terms of dossiers to be classified into the category of cases impossible to be collected.

Basing on the facts of tax management, statistics and reviews’ findings, provincial departments of Tax would propose measures and handle tax debts under the above mentioned business category.

As assessed by the General Department of Tax, the amount of 90-day tax debts and over 90-days are on the increase. Of these cases, there have been many cases that are impossible to be paid but have not met the conditions of dossiers to be classified into the tax debts category of failure to be collected such as enterprises at loss with no property, no monthly incomes and only sales taxes left; companies under Vinashin Corporation, Vinalines for example, and enterprises imposed with compulsory measures in terms of invoices by tax authorities but the authorities still fail to collect tax debts, enterprises in a stagnated situation with no invoices and no incomes; projects in debts of land usage charges, land rental fees and projects that have not been put into operation and are being proposed to be withdrawn…

The General Department of Tax also asked provincial departments of Tax to make reports and statistics tables in accordance with the aforesaid content (in stipulated forms) and send them to the General Department of Tax by post and via email at the address: vuqlntct@gdt.gov.vn.