Dong Thap Customs Department: Facilitate and increase state revenue

Customs officer of Thuong Phuoc Customs Branch instructs procedure for the enterprise. Photo: T.H

More than 70% of goods are import-export goods

Accounting for nearly 70% of the total value of import-export goods cleared through Dong Thap Customs Department, exported products that carried out customs procedures through border gates were mainly processed seafood, rice, and rice flour-based products. In addition, there are items, such as freshwater crocodile skin, consumer goods, garments, shoes, medicine, electricity, fertilizer, water pump head, chicks, animal feed, air filters, oil filters, cigarette filter bags, ash slag, packaging, and PE film in packaging.

To facilitate exporters, especially seafood enterprises to export frozen processed products, which require special preservation, besides implementing quick procedures, border-gate customs units have always guided and created the most favorable conditions for businesses.

Since the beginning of 2022, after the Covid-19 pandemic was under control, Dong Thap Customs Department actively removed difficulties and obstacles for import-export enterprises in the area, contributing to supporting business and production recovery.

From the beginning of 2022 to September 30, 2022, Dong Thap Customs Department has cleared 14,419 declarations, with a total turnover of US$714.53 million (an increase of 3,952 declarations and an increase of US$243.40 million in terms of turnover compared to the same period in 2021).

With high import-export turnover, the revenue of Dong Thap Customs Department has increased significantly. From the beginning of 2022 to September 30, 2022, the unit has collected and paid over VND316.76 billion to the state budget; reaching 228.27% of the ordinance target assigned by the Ministry of Finance (VND110 billion); reaching 218.34% of the target assigned by the General Department of Vietnam Customs (VND115 billion); an increase of 136.65% over the same period in 2021.

Thorough application of tax debt collection measures

Currently, imported goods at Dong Thap Customs Department are mainly traditional and monotonous items, such as raw materials for medicine production, machinery and equipment to create fixed assets for investment projects, scrap of iron - steel - paper, raw materials for processing, manufacturing and exporting leather shoes, etc. Most of them have no tax rate or 0% tax rate and do not arise new product lines.

However, tax revenue from goods imported on spot for processing and export production under Decree 18/2021/ND-CP increased this year, the amount of tax revenue of goods imported on spot increased by VND111.6 billion in the first eight months of 2022. However, in August 2022, enterprises started to submit dossiers of requests for import tax refunds of imported goods on spot following Article 36, Decree 134/2016/NĐ-CP.

Besides facilitating and nurturing revenue for the State budget, Dong Thap Customs Department always pays attention to handling tax debts and avoid to incur new debts. According to a report from Dong Thap Customs Department, the total tax debt collected by the unit as of August 31, 2022 is over VND19.6 billion, dropping by 1.66% compared to July 2022.

Accordingly, bad debts (due to tax assessment following the conclusions of specialized inspectors - tax debtor enterprises have stopped operating, the unit has taken enforcement measures as prescribed but cannot collect) is more than VND10 billion; recoverable debts is over VND9.5 billion. In particular, the enforcement debt due to the implementation of tax assessment from 2021 based on the first and second conclusions of the specialized inspector for garment enterprise N. is over VND4.7 billion collected from the administrative fines and late payment of taxes.

For the above debt, up to now, Dong Thap Port Customs Branch is fully and sequentially implementing measures to urge and coerce in accordance with regulations for the overdue tax amount owed by this garment enterprise following the process: Implement the urgent collection, invite the company's representative to work, encourage to pay for the fixed tax amount, send two notices on the fulfillment of tax obligations to the company.

At the same time, Dong Thap Customs Department issued a public notice on the portal of the Customs sector; implementing coercive measures by deducting from the account of the Military Commercial Joint Stock Bank - Dong Thap branch of the garment enterprise as mentioned above with the amount of over VND25 million; apply the measure of stopping implementing customs procedures for exported and imported goods of this enterprise.

Recently, the Customs office issued a coercive decision by distraint of assets of this garment enterprise.