Expand the pilot of authorized collection under the presumptive method

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Expand the pilot of authorized collection under the presumptive method in additional 11 provinces. Photo: Huu Linh.

The General Department of Taxation said, after implementing the pilot in Hanoi, Ho Chi Minh City and Da Nang, advised that collection under the presumptive method had achieved positive results. On the basis of achieved results, towards nation-wide expansion, the Ministry of Finance will continue to expand the pilot of authorized collection in 11 Departments of Taxation, including: Lao Cai, Bac Ninh, Hai Duong, Dong Nai, Tay Ninh, Dak Lak, Binh Thuan, Binh Dinh, Nghe An, Bac Lieu, Thua Thien Hue.

There are some pilot contents, including: authorized collection under the presumptive method (including bill/ invoice of sales), starting from the fourth quarter of 2016, with the registration units participating in the pilot such as Vietnam Post Corporation, Vietnam Posts and Telecommunications Group, and Viettel Group.

Besides, in order to carry out the pilot successfully, the Ministry of Finance also proposed Provincial People Committees on supporting and allocating locations of the pilot.

In particular, the pilot shall do not disturb the business of households and the business community, combining the task of collecting and spending of the provinces.

The authorized collection agencies will be fined if the tax payment is transferred late into the State budget, or sanctioned according to the contract of authorized collection if the debt rate is more than 5%.

At least from the 10th day of the 2nd month of the following quarter arising authorized tax collection, the authorized collection agencies must report to the Municipal People's Committee and the Ministry of Finance (the General Department of Taxation) on the results of implementation and the problems arising.

The commercial banks in the provinces should support the business community and authorized tax collection agencies to implement tax payment services through banks quickly and conveniently.

Also, the provincial authorities should ask the authorized tax collection agencies to consider their operations as the political tasks in the provinces.

Shall expand the variety of applications on the tax management system VCN- In order to improve the tax management efficiency and meet the requirements of the administrative procedure ...

According to the General Department of Taxation, authorized tax collection aims to ensure the goals and requirements of the Government in the reform of administrative procedures, creating favourable conditions for taxpayers to fulfill their tax obligations (diversified forms of tax payment and reduce the time of taxpayers), in line with the business of individuals, modernizing the management of revenues and tranferring tax revenues into the State budget in a timely fashion. Accordingly, tax officers should focus on guiding tax policy, tax instructions and verifying the actual revenues as the basis for determining the appropriate tax rate, minimizing the direct working time between tax officers and taxpayers in order to avoid risks and negative problems.