Hai Phong Customs: Collecting tax debt effectively

VCN- Along with the implementation of monitoring and assessing the compliance of the business community, in 2017, there was a bright spot as well as a great effort in Customs post-clearance audit in Hai Phong Customs Department, thereby leading to the tax debt reduction of tens of billion of VND.
hai quan hai phong thu hoi no thue dat hieu qua cao New code of warehouse at PTSC Dinh Vu port, Hai Phong
hai quan hai phong thu hoi no thue dat hieu qua cao The importer of Rolls Royce owes tax debts of nearly 2 billion VND
hai quan hai phong thu hoi no thue dat hieu qua cao How to manage banned goods, when new provisions have not been issued?
hai quan hai phong thu hoi no thue dat hieu qua cao
Customs operations at Hai Phong Customs Branch of post-clearance audit. Photo: Thai Binh.

Take advantage and initiative

In 2017, Hai Phong Customs Department conducted Customs procedures for 20,923 enterprises, and many of which are based in many provinces and cities across the country. This poses a lot of difficulties and challenges to Customs post-clearance audit forces in monitoring and assessing the compliance of enterprises. The process of organizing inspections and evaluations at the headquarters of enterprises outside the area was difficult, but the urge to execute the tax assessment decision was much more difficult.

One of the typical cases involving tax collection was the case of Regal Automobile (based in Hanoi). On 29 August 2017, Hai Phong Customs Department issued Decision No. 3330 / QD-HQHP to impose tax on Regal Automobile Joint Stock Company with an amount of VND 7.35 billion and Announcement 10958 / TB-HQHP for late payment of VND 1.504 billion. The reason was to re-determine the taxable value of the imported goods.

Following the above mentioned decision, on 20 September 2017, Regal Automobile Joint Stock Company sent the Official Letter 1909/2017 / CV-TXNK to Hai Phong Customs Department and General Department of Vietnam Customs to comply with the tax assessment decision. However, the company was in difficulty, so it was requested to fulfill a part of the tax obligation and for the remaining tax amount to be paid gradually.

Pursuant to the provisions of the law and in order to facilitate the business, the Customs office has agreed to let the company gradually pay the tax. The settlement of tax debts shall comply with the provisions of Article 39 of Decree No. 83/2013 / ND-CP guiding the implementation of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on tax management.

However, businesses still find many reasons for delay. In order to solve this situation, Hai Phong Customs post-clearance audit Branch had to organize many delegations to work directly with the company in Hanoi.

"At the beginning of November, 2017, Regal Automobile Joint Stock Company signed a commitment with the Taxation Department to fulfill the tax obligation in November or at the end of December 2017. But by 2017, the company only paid VND 7 billion and owed nearly VND 2 billion. At present, the Customs Branch is taking measures to stop Customs procedures with the company in accordance with the Law", said the leader of the Customs Branch.

Another case related to tax debt handling was Thanh Cong Automobile Joint Stock Company (Quang Ninh). By reviewing and analyzing Customs declaration, the Customs authorities determined that the company had incorrectly declared the excise tax rate on 5-seat Ford F-150 pickup trucks. Specifically, when carrying out import procedures, the company declared a special tax rate of 15% (for both passenger and cargo). However, according to the certificate of quality, technical safety and environmental protection of imported motor vehicles issued by the Vietnam Register, the value of "Carriage by Design" and "Volume of Carriage" were not recognized. Therefore, the excise tax rate must be exactly 60%.

After issuing the tax assessment decision, the Customs authorities took many measures to urgently recover the debt such as issuing many official letters and urging the company to pay taxes; requesting the legal representative of the Company to go to the headquarters of the Customs office, and sending staff directly to the company's headquarters. However, the legal representative of the company gave many reasons for absence and failed to pay tax.

Under that situation, based on the provisions of the Law, the Customs office issued the enforcement decision in the form of deducting money from the company's bank account. The banks cooperated well with the Customs office, deducted remittance to the account of the Customs at the State Treasury 3 times, and recovered a large amount of tax (VND 1.136 billion).

"Currently, the company owed a tax amount of nearly VND 100 million, the Customs authorities are monitoring and urging the company to pay taxes. In the case where the company still failed to pay tax debt, the Customs office shall carry out the coercive measures as provided for in Article 93 of the Law on Tax Administration,"said the representative of the Customs Branch.

According to the leader of the Customs Branch, with a great effort and the coordination of agencies and relevant units, in 2017, the tax debt collection achieved very positive results, reducing the tax debt from more than VND 72 billion in early 2017 to only about VND 3 billion.

Centralized examination

In 2017, Hai Phong Customs Department collected a tax amount of VND 366.66 billion from the work of Customs post-clearance audit, exceeding VND 6.66 billion compared to the target. In particular, the Customs Branch of post-clearance audit collected VND 336 billion, and other units collected VND 30.66 billion. The result of Customs post-clearance audit from Hai Phong Customs Department in 2017 was ranked second among 35 local Customs Departments (behind HCM City Customs Department) and contributed nearly 16.5% of post-clearance audit of the whole industry.

In 2017, Hai Phong Customs Department actively developed a project to implement the tasks of Customs post-clearance audit in 2017 and successfully completed the criteria compared with the plan, especially the amount of tax collection. In particular, in 2017, the unit successfully carried out a number of major inspections such as: the subject of processing goods, export production; ships; specialized inspections in automobile, electronic goods; and specialized tax on steel and billets.

hai quan hai phong thu hoi no thue dat hieu qua cao Hai Phong Customs: high efficiency in tax debt collection

VCN - In parallel with the inspection and assessment of compliance by the business community, 2017 also ...

Regarding the implementation of the task in 2018, the leader of the Customs Branch of post-clearance audit said that based on the leadership of the General Department of Vietnam Customs, Hai Phong Customs Department, at the beginning of the year, the Customs Branch operated actively. In the coming time, the Customs Branch will continue to focus on the key tasks related to checking and assessing the compliance of enterprises in order to contribute to preventing budget deficit. More importantly, the operation of Customs post-clearance audit will help businesses understand and properly implement Customs laws and policies. In addition, the Customs Branch shall actively manage AEO enterprises and advise the leaders of the Department to direct and organize the implementation of the work of Customs post-clearance audit. In addition, the Customs Branch shall focus on urging the recover of all tax debts and strive not to generate new tax debt.

By Thai Binh/ Hoang Anh

Related News

Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

VCN - On the afternoon of July 11, Thai Nguyen Customs Branch (Bac Ninh Customs Department) held the first Customs-Business Conference in 2024.

Latest News

Dong Nai Customs: well preparation for new border gate infrastructure projects

Dong Nai Customs: well preparation for new border gate infrastructure projects

VCN - Dong Nai Customs Department actively carries out preparation work to be ready for the operation of new infrastructure projects such as Long Thanh airport and Phuoc An port, thereby creating space for business development in the area.
Businesses highly appreciate the administrative reform of Ho Chi Minh City Customs

Businesses highly appreciate the administrative reform of Ho Chi Minh City Customs

VCN - Businesses highly appreciate the effectiveness of administrative procedure reform of Ho Chi Minh City Customs, and wish to continue to pilot breakthrough projects of the Customs agency.
WCO updates e-textbook on containers and seals controls of Vietnam Customs

WCO updates e-textbook on containers and seals controls of Vietnam Customs

VCN –CLiKC! the WCO Training Portal updates the textbook “Basic knowledge of containers and seal inspection techniques” of Vietnam Customs as references in training for Customs administrations. This is the first time that the e-textbook of Vietnam Customs is used as training material for Customs administrations around the world.
Hai Phong Customs increases by nearly VND1,300 billion in revenue

Hai Phong Customs increases by nearly VND1,300 billion in revenue

VCN - Positive growth in budget revenue is one of the important and outstanding results of Hai Phong Customs Department in the first six months of 2024.

More News

Customs specifies administrative reform goals to help facilitate trade

Customs specifies administrative reform goals to help facilitate trade

VCN - The business community recognizes the administrative reform and timely guidance on new policies, and dialogue to remove obstacles as an active support of the Customs for production and business of the business community.
Survey and evaluate actual development of Customs-Business partnership

Survey and evaluate actual development of Customs-Business partnership

VCN - the Customs Reform and Modernization Board (General Department of Vietnam Customs) held a workshop to survey and evaluate the development of Customs-Business partnership and related parties (2014-2024) on July 8, at Bac Ninh Customs Department.
Cam Ranh Customs processes entry procedures for two US military ships

Cam Ranh Customs processes entry procedures for two US military ships

VCN – Cam Ranh Seaport Customs Branch quickly processes entry procedures for the United States Navy's 7th Fleet flagship USS Blue Ridge (LCC 19) and U.S. Coast Guard Cutter Waesche, and crew members on July 8.
Customs industry improves discipline in performing public services

Customs industry improves discipline in performing public services

VCN – The General Department of Vietnam Customs (GDVC) has issued an official dispatch directing its subordinate-units to improve discipline in performing public services.
Binh Phuoc Customs: Flexibility and Creativity in business support

Binh Phuoc Customs: Flexibility and Creativity in business support

VCN - Many flexible and creative solutions have been implemented by Binh Phuoc Customs Department when processing import and export procedures. It has brought huge profits for enterprises. From that, creating natural attraction to enterprises when investing in Binh Phuoc province.
Bac Ninh Customs: Coordinate to promote import and export through the area

Bac Ninh Customs: Coordinate to promote import and export through the area

VCN - Thanks to the smooth coordination and information sharing between Bac Ninh Customs Department and the Management Board of Industrial Parks (IZs), it has contributed to creating favorable conditions, shortening administrative procedures and promoting investment, improving competitiveness through areas managed by the Department, including Bac Ninh, Bac Giang and Thai Nguyen.
GDVC’s Party Committee directs to well perform key tasks in the second half of 2024

GDVC’s Party Committee directs to well perform key tasks in the second half of 2024

VCN – On July 4, the Party Committee of the General Department of Vietnam Customs (GDVC) held a conference to review the Party-building work and key tasks for the second half of 2024. Party Secretary Party Committee, Director General of the General Department of Vietnam Customs Nguyen Van Can chaired the conference. Permanent Deputy Secretary of the Party Committee of the Ministry of Finance Do Van Truong attended the conference.
Efforts to bring Customs - Business partnership into practice

Efforts to bring Customs - Business partnership into practice

VCN - 2024 marks 10 years of developing the Customs-Business partnership, thereby integrating partnership activities into the regular, daily operations of customs units at all levels, contributing to accompanying businesses, and considering businesses as trusted partners.
General Department of Vietnam Customs achieves many positive results in the first six months of 2024

General Department of Vietnam Customs achieves many positive results in the first six months of 2024

VCN - On July 3rd, General Department of Vietnam Customs held Online Conference on preliminarily review the work in the first half of 2024, directions and solutions to perform tasks in the last 6 months of 2024. Director General of Vietnam Customs Nguyen Van Can chaired the conference.
Read More

Your care

Latest Most read
Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

VCN - At the opening of the Conference, Deputy Director of Bac Ninh Customs Department Nguyen Manh Hung said that to facilitate the business community, Bac Ninh Customs Department, including Thai Nguyen Customs Branch always support the business community
Dong Nai Customs: well preparation for new border gate infrastructure projects

Dong Nai Customs: well preparation for new border gate infrastructure projects

VCN - Dong Nai Customs Department actively carries out preparation work to be ready for the operation of new infrastructure projects such as Long Thanh airport and Phuoc An port, thereby creating space for business development in the area.
Businesses highly appreciate the administrative reform of Ho Chi Minh City Customs

Businesses highly appreciate the administrative reform of Ho Chi Minh City Customs

VCN - Not only receiving high appreciation from foreign businesses, many Vietnamese businesses that benefit from facilitation programs of Ho Chi Minh City Customs also recognized the unit's efforts.
WCO updates e-textbook on containers and seals controls of Vietnam Customs

WCO updates e-textbook on containers and seals controls of Vietnam Customs

VCN - The e- textbook “Basic knowledge of containers and seal inspection techniques” is a 60-minute video developed by Vietnam Customs School and publicized as e-textbook for Customs administrations around the world to officially use for an online trainin
Hai Phong Customs increases by nearly VND1,300 billion in revenue

Hai Phong Customs increases by nearly VND1,300 billion in revenue

VCN - Positive growth in budget revenue is one of the important and outstanding results of Hai Phong Customs Department in the first six months of 2024.
Mobile Version