Correcting the management of tax declaration

The number of administrative sanctions is not enough and not timely compared to the number of violations which must be sanctioned. Photo: TL

According to the General Department of Taxation, after requesting the tax departments to strengthen the management of tax declaration and administrative sanctions in the field of tax declaration, up to now, tax authorities have basically implemented in accordance with the regulations. The number of penalties and the amount of fines compared to the number of taxpayers who committed late submissions of tax declarations in 2017, was higher than 2016.

However, through incomplete statistics in the report No. 31/QTr-KK in 2016, 2017 of the tax department on the TMS system, shows that the number of administrative sanctions is not enough and not timely compared to the number of violations which must be sanctioned. According to the General Department of Taxation, the reason for this situation is that some tax authorities have not taken the initiative yet to apply measures to impose fines on taxpayers who pay tax late, and do not lodge tax declaration dossiers. Furthermore, the time for implementing the process of fines for taxpayers is too long, does not urge taxpayers to sign minutes of violation in time ... hence it leads to the number of late payment increase of those who have not paid and have not been sanctioned yet.

Facing this situation, the General Department of Taxation requested the directors of the provincial Tax Departments to promptly make the lists of tax declaration dossiers which are expired for sanctioning but have not been implemented with sanction measures to taxpayers. At the same time, it is necessary to analyze and clarify the objective and subjective reasons to clearly determine the responsibilities of the sections and officials assigned to impose sanctions. Then take measures to rectify the act of sanctioning administrative violations for late payments or for not submitting tax declaration dossiers.

For late tax payment declaration dossiers, the General Department of Taxation requested the tax authorities to make lists and expeditiously carry out the work in accordance with regulations in order to implement sanctions on taxpayer.

In addition, the tax departments must also make a list of tax declaration dossiers which have not been lodged, but the tax authorities have not fully implemented management measures for the taxpayers yet; A list of late tax payment dossiers submitted by taxpayers with their business addresses, or stop operation for separate monitoring of violations shall not be subject to apply sanction measures.

General Department of Taxation will also update and complete the application of TMS to fully and accurately reflect the number of late tax declaration dossiers. It will also record the number of times that the sanctions have been imposed in the form of a warning or in the cases where the tax authorities issue a sanctioning decision, for how many times the late tax declaration dossiers have come from different periods.