Customs sector implements policies on tax collection and management effectively

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According to the representative of the Import-Export Tax Department, the synchronous and drastic implementation of solutions to facilitate trade, improve the effectiveness of state management, and prevent revenue loss in implementing the state budget collection task in 2023 has brought many positive results. In particular, the Customs agency has promoted the modernization of electronic tax payment and customs clearance 24/7.

Specifically, up to now, 42 banks have implemented electronic tax payment and customs clearance 24/7; 47 banks signed an agreement on collection cooperation; 8 banks have implemented collection work. In addition, the Customs agency is implementing tax collection methods through intermediary payment service providers to help taxpayers pay taxes anytime, anywhere, by any means.

To disseminate and thoroughly educate leaders and civil servants throughout the industry to understand the provisions of customs law on tax collection and management to properly comply with regulations on order, procedures, the representative of the Import-Export Tax Department said that the General Department of Customs organized an online conference to exchange expertise related to tax collection and management for import-export goods. Through the conference, officials in the entire industry discussed the problems in tax collection and management and proposed solutions to improve the efficiency of this work.

In addition, the General Department of Customs has also submitted to the Ministry of Finance a draft Circular amending and supplementing Circular 184/2015/TT-BTC Circular 184/2015/TT-BTC on procedures for declaration, customs guarantees, collection and payment of customs duties, late payment interests, fines, fees/charges, and other amounts payable for imported and exported goods, transited goods, and inbound and outbound vehicles and Circular amending Circular 178/2011/TT-BTC guiding the making, issuance, use and management of tax and customs fee receipts for import and export goods of international air express service providers.

At the same time, the Customs agency has also coordinated with the Department of the Tax policies, fees and charges Supervisory Authority to develop Decree 44/2023/ND-CP of the Government stipulating VAT reduction policies according to the Resolution No. 101/2023/QH15 of the National Assembly and guide local customs departments to implement customs-related contents; issued the List of import-export goods at risk of classification and application of tax rates. The construction, amendment, and supplementation of the Risk Management List ensures the number of product lines, prices, and codes closer to reality, creating a reliable source of information for local agencies to use as a basis for marking suspicion and fight with businesses that make undervalue declaration and apply incorrect codes, contributing to strengthening the effective management of price codes, promptly collecting full revenue.

In particular, to improve the efficiency of customs value management, on February 10, 2023, the General Department of Customs issued Decision No. 167/QD-TCHQ approving the project on reforming Customs value management in the 2021-2030 period with the goal of continuing to develop the customs value management system in accordance with international standards to ensure effective and efficient operations; pilot project for electronic tax payment for import and export goods through intermediary payment service providers to develop and increase convenience for taxpayers; complete the process of developing state budget revenue estimates from import-export activities....

At the same time, the Customs agency regularly reviews information data on import-export tax software systems (MHS, GTT02, KTTT...) to check the implementation of classification and valuation, tax accounting at local customs departments; issue many professional guiding documents to remove problems of local customs departments and businesses.

In addition, the General Department of Customs requested local customs departments to check and review all tax exemption, tax reduction, tax refund, tax non-collection documents and handle overpaid tax amount. Thereby, finding common violations in tax exemption and tax refund and notifying businesses; assign the target for tax debt collection to each unit to meet the required requirements; organized online conferences to disseminate and train professional tax debt management processes so that units in the industry can clearly understand the instructions in the implementation process.

The representative of the Import-Export Tax Department emphasized that in 2023, the Customs implemented effectively import and export tax management. However, there were many problems with tax policy. Most of them are complex and have many viewpoints, and it is necessary to consult with many units inside and outside the industry to evaluate and summarize solutions and report to the Ministry of Finance and the Government for cases beyond its authority, so the processing takes time.

Entering 2024, the Customs sector continues to coordinate with units of the Ministry of Finance to research, evaluate and synthesize inadequacies, limitations, overlaps, difficulties and problems in implementing the Law on Import and Export Duties, Law on VAT, Law on Special Consumption Tax, Law on Tax Administration and prepare to make proposal on developing a Law to amend, supplement or replace the Law on Import and Export Duties, Law on VAT, Law on Special Consumption Tax, Law on Tax Administration . At the same time, the Customs will promote the construction of the National Assembly's Resolution on reducing VAT by 2% in the first 6 months of 2024; develop a Circular amending Circular 83/2014/TT-BTC guiding the VAT implementation according to the List of Vietnam’s import and export goods.

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Along with that, the Customs sector will actively participate and coordinate with the General Department of Taxation to amend Circular 219/2013/TT-BTC guiding the VAT Law and Decree 209/ND-CP; complete the roadmap and principles to serve the construction, amendment and supplementation of the List of import-export goods at risk in value for 2024 and proactively review import-export statistics to identify key items of which prices must be revised.