Enforced suspension of customs procedures, recovery of hundreds of billions of dong in tax debt

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Professional activities at Ho Chi Minh City Tax Department. Photo: T.H

Enforcement of over VND 5,500 billion in tax debt

Deputy Head of the Investment Goods Management Customs Sub-department (Ho Chi Minh City Customs Department) Nguyen Duc Giang said that in addition to the task of monitoring and recovering import-export tax debts, the unit was assigned by Ho Chi Minh City Customs Department to coordinate debt collection at the request of the Tax Department. In the first 6 months of 2024, the Investment Goods Management Customs Sub-department - Ho Chi Minh City Customs Department issued decisions to enforce dozens of cases of overdue tax debts according to regulations. Among them, there are many large debt cases, with tax amounts of hundreds and thousands of VND billions.

For example, recently, on July 1, 2024, the Investment Goods Management Customs Sub-department issued a decision to enforce by suspending customs procedures for export and import goods of Xuyen Viet Oil Trading, Transport and Tourism Company Limited (address: 465-467, Hai Ba Trung, Ward 8, District 3, Ho Chi Minh City), with a tax debt of over VND 1,700 billion. This is the third enforcement against this company, after the first enforcement in 2022.

Similarly, in the past, many cases of very large tax debts ranging from tens of billions to hundreds of billions of VND have been requested by Ho Chi Minh City Tax Department to coordinate with the Ho Chi Minh City Customs Department to apply the measure of enforcing the suspension of customs procedures for export and import goods to recover tax debts. Among them, there are cases of Golden Hill Investment Joint Stock Company (No. 8, Nguyen Hue Street, Ben Nghe Ward, District 1, Ho Chi Minh City), with overdue tax debt of nearly VND 1,300 billion, subject to enforcement from January 31, 2024; Pacific Airlines Joint Stock Company (112 Hong Ha Street, Ward 2, Tan Binh District, Ho Chi Minh City) with overdue tax debt of over VND 751 billion, subject to enforcement from June 13, 2024; Bach Khoa Viet Construction Investment Consulting Trading Joint Stock Company (No. 346 Tan Ky Tan Quy, Son Ky Ward, Tan Phu District, Ho Chi Minh City) owes overdue taxes of over VND 220 billion, and has been forced to pay since April 3, 2024, etc.

Talking to reporters about the effectiveness of coordination to support tax debt collection, Deputy Head of the Investment Goods Management Customs Sub-department Nguyen Duc Giang said that the enforcement by stopping customs procedures for imported and exported goods of tax-indebted enterprises in the first half of 2024 is mostly in cases of domestic tax debt. According to the coordination work, Ho Chi Minh City Tax Department has sent an official dispatch to the Customs agency requesting tax debt enforcement for each specific debt case, the Customs agency will base on these notices to issue enforcement decisions. In the first 6 months of 2024 alone, the unit issued 110 enforcement decisions, with the total amount of tax debt subject to enforcement of over VND 5,514 billion, more than double the enforcement debt of the whole year 2023.

After enforcement, enterprises pay hundreds of billions of VND

According to Deputy Director of the Department Nguyen Duc Giang, the coordination of tax debt enforcement by means of compulsory suspension of customs procedures for export and import goods of tax-indebted enterprises that are slow to pay has had positive results, many enterprises have fulfilled their tax obligations to the State after being enforced.

Regarding import-export tax debts, according to Ho Chi Minh City Customs Department, in the first 6 months of 2024, the unit has collected and handled the total debt that was collected before 2024 of over 185.4 billion VND, reaching 78.96% of the debt collection target for 2024. This is the highest rate of tax debt collection and handling in recent years that Ho Chi Minh City Customs Department has achieved.

In the first 6 months of the year, the unit issued 23 decisions to terminate the enforcement decision because the enterprise had paid taxes, with the total tax recovered for the State budget of over VND 214 billion, more than 6 times the tax debt recovered for the whole year of 2023.

In which, there are many cases of large tax debts that have paid taxes to the State budget after being enforced. For example, the case of K. Construction Joint Stock Company (address: Tan Phu Ward, Thu Duc City, Ho Chi Minh City) paid more than VND 51 billion on May 31, 2024. Previously, at the request of Ho Chi Minh City Tax Department, the Investment Goods Management Customs Sub-department issued an enforcement decision by suspending customs procedures for the export and import goods of this enterprise. On July 2, 2024, the Customs Sub-Department of Investment Goods Management issued a decision to terminate the enforcement of the administrative decision on tax management by suspending customs procedures for exported and imported goods of S.K. Investment and Service Joint Stock Company (District 3, Ho Chi Minh City).

After more than 3 months of being forced to suspend customs procedures for exported and imported goods, on January 4, 2024, B.L. Joint Stock Company (Thu Duc City, Ho Chi Minh City) paid nearly 32 billion VND in tax debt. Previously, on September 20, 2023, this company was forced by the Customs authority to suspend customs procedures for exported and imported goods to implement the content of Official Dispatch No. 10930/CTTPHCM-QLN dated September 11, 2023 of Ho Chi Minh City Tax Department.

In addition to the above cases, many enterprises with large tax debts have also paid taxes to the State budget after being forced by the Customs authority, such as: on January 29, 2024, Industrial Development Investment Joint Stock Company and V. (District 1, Ho Chi Minh City) paid more than 30 billion VND; on March 11, 2024, T. Construction Investment Joint Stock Company (District 10, Ho Chi Minh City) paid more than 27 billion VND; on June 10, 2024, the agency of E.W. Joint Stock Company (District 1, Ho Chi Minh City), paid more than 13.6 billion VND, etc.