Lang Son Customs announces temporarily suspending entry and exit of 161 cases of tax debt

The statistics of Lang Son Customs Department showed that the total amount of debt (incurred before January 1, 2021) at the unit is VND186 billion. Accordingly, the debt assigned under Decision No. 912/QD-TCHQ dated March 30, 2021 of the General Department of Vietnam Customs is VND5.32 billion. By the end of October 15, the whole Department had recovered and processed VND1.8 billion. In particular, the assigned debt recovered and handled was VND1.27 billion, reaching 23.8% of the assigned target; the remaining amount that needs to be recovered is VND4.05 billion.

Tan Thanh Customs officer instructs businesses to carry out customs procedures. Photo: H.Nu

The debt incurred from January 1 to October 15, 2021 at Lang Son Customs Department is VND7.24 billion. Accordingly, as of October 15, the unit has recovered and processed VND5.12 billion (accounting for 69% of the total newly incurred debt), the remaining amount that needs to be recovered is VND2.12 billion.

According to Lang Son Customs Department, these newly arising debts that have not been collected are mainly debts from businesses that have been dissolved or stopped operating, some arising from the process of late payment penalties for administrative violations, debt assessment after clearance and consultation.

Lang Son Customs Department has classified these debts as bad debts in accordance with the regulations.

Also as of October 15, Lang Son Customs has reviewed and completed the dossiers of charging off tax debt for 92 businesses with a total amount of VND26.3 billion. For the cases that are subject to charging-off tax debt but did not have enough documents, Lang Son Customs is urgently supplementing and completing dossiers of charging-off tax debt in accordance with regulations.

Lang Son Customs has also reviewed documents, however, the current guidance document for procedures of writing off tax debt complying with the Law on Tax Administration No. 38/2019/ QH14 has not yet taken effect, therefore, the unit will continue to supplement and complete the dossier and perform writing off tax debt as prescribed when the guiding document comes into effect.

According to a representative of Lang Son Customs Department, since the beginning of the year, the unit has implemented drastic measures to urge tax debt recovery such as assigning targets of tax debt recovery to each branch; focusing on reviewing and grasping the debt situation; classification of debt groups, tax debt status; verifying the balance of deposit accounts of tax debtors, coordinating with relevant authorities in verifying information on tax debtors, and enforce debt recovery in accordance with the regulations; publicizing tax debt information; coordinating with the Ministry of Public Security to issue a notice of temporary suspension of exit to the legal representative of enterprises owing debt; implement charging off tax debt for cases that fully meet the conditions as prescribed.

Accordingly, the unit has actively coordinated with the police to implement the Notice of temporary suspension of entry and exit for 161 cases where the legal representative of the enterprise owes tax debt.