Ha Nam Ninh Customs: Enhancing tax debt recovery

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Ha Nam Customs officers guide enterprises on customs procedures. Photo: H. Nu

Irrecoverable debts

According to Deputy Director of Ha Nam Ninh Customs Department Mr. Trinh Mac Linh, the total tax debt arising at Ha Nam Ninh Customs Department as of July 31 was VND 37.5 billion. So far, 15 enterprises have overdue debts.

All 15 enterprises incurred tax debts at Ninh Binh Customs Branch and Nam Dinh Customs Branch. In particular, Phu Son Cement Joint Stock Company has a tax debt of over VND 16.8 billion; Duc Phuong Company Limited nearly VND 8.5 billion; Thai Xuan Investment and Development Company Limited VND 4.4 billion; Tam Diep Steel Rolling Co., Ltd VND over 3.4 billion; and S.T.A.R Trading Co., Ltd. over VND 1.6 billion.

Currently, in the management area of ​​Ha Nam Ninh Customs Department, Duc Phuong Co., Ltd. owes a late payment fine of nearly VND 8.5 billion at Nam Dinh Customs Branch. This fine was incurred in 2011.

Duc Phuong Co., Ltd. has conducted procedures for separating the company under Decision No. 05/2015 / QD-HDTV into Duc Phuong Co., Ltd. and Duc Phuong Motorbike Co., Ltd.

On August 31, 2016, Duc Phuong Co., Ltd. sent a request to the General Department of Customs for debt transfer after the separation.

On September 14, 2016, the General Department of Customs sent a written response to request that the two new companies must be responsible for unpaid debts. In particular, Duc Phuong Co., Ltd. is obliged to pay tax debts and Duc Phuong Motorbike Co., Ltd. is obliged to pay the late payment fines and must be guaranteed by a credit organization for the fines.

However, on February 1, 2019, Thuy Binh Wool JSC and Duc Phuong Motorbike Co., Ltd signed a contract for sale of assets. In Article 4 of the contract, Thuy Binh Wool JSC is responsible for the previous outstanding tax debts of Duc Phuong Motorbike Company Limited.

Talking to reporters, Mr. Trinh Mac Linh said that the late payment fines of Duc Phuong Co., Ltd. were incurred in 2000. The company owes not only the late payment fines to the customs authority but also tax and late payment fines to the domestic tax authority. Duc Phuong Company Limited no longer operates in Nam Dinh province. Nam Dinh Customs Branch has also applied measures to urge tax debt recovery and stop customs procedures. However, through monitoring, these two companies do not have business activities or import-export activities and are incapable of paying debts.

“The overdue debts of the 15 enterprises are irrecoverable because all these enterprises are in states of inactivity, dissolution or bankruptcy,” Trinh Mac Linh said.

Solutions

In 2019, Ha Nam Ninh Customs was assigned a target to collect tax debts of over VND 5 billion and by the end of June, the unit collected and handled nearly VND 1.9 billion, reaching 36.97 percent of the assigned target. Accordingly, debts to be recovered in the last months of the year amount to over VND 3.2 billion. Therefore, the unit has applied measures to urge recovery.

Specifically, the tax debt of the TVT Group Joint Stock Company was over VND 617 million (the tax debts handed over by Thanh Hoa Customs Department for the unit to follow up). On May 2, 2019, Ha Nam Ninh Customs sent an official dispatch to Hanoi Tax Department to apply the method of notifying invalid invoices for this company.

With the tax debt of over VND 2.2 billion of Tam Diep Steel Rolling Co., Ltd., Ha Nam Ninh Customs also sent a letter to Ninh Binh Tax Department to apply the method of notifying invalid invoices.

Especially for tax debts of over VND 324 million of Vickor Hanoi Tourism Communications Company Limited, because this company is being prosecuted criminally by Hai Phong City Public Security, Ha Nam Ninh Customs Department continues to monitor these debts.

In addition, to achieve higher results in recovery and monitoring of tax debts of enterprises in the management area, Ha Nam Ninh Customs Department continues to apply measures to recover outstanding debts, focuses on reviewing the situation of tax debt at the unit; classifies debt groups of recoverable debts and irrecoverable debts which are detailed according to each declaration and debtor, the actual situation of the enterprise, as well as the reason for failure in recovery to introduce appropriate solutions.

At the same time, it is working with local authorities to handle tax debts. In particular, strengthening inspection and examination of tax declaration dossiers of enterprises and drastically handling tax debts.

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In addition, the unit also reviewed cases of tax debts, late payments and fines out of written-off tax debts to continue to urge and apply measures to collect as prescribed.