Regularly check tax obligations to avoid temporary exit suspension

The Tax Authority will study and propose an appropriate tax debt threshold. Photo: Internet

Regarding the policy of temporary suspension of exit for taxpayers with tax debts, the Ministry of Finance said that according to the provisions of the Tax Administration Law No. 38/2019/QH14, cases of temporary suspension of exit are specified in Clause 1, Article 66 and Clause 7, Article 124.

For taxpayers, the Tax Authority is preparing to apply temporary exit suspension measures. The Tax Authority has reviewed, compared, and accurately determined the taxpayer's tax payment obligations.

Before issuing the notice of temporary suspension of exit, the Tax authority also took a number of measures to urge taxpayers such as calling, sending emails, inviting taxpayers to work, sending debt notices, and sending enforcement decisions (if any) to taxpayers.

According to regulations, the Tax authority shall send debt notices; provide information on tax debt amounts monitored and managed by the Tax authority; send and publicize enforcement decisions.

At the same time, the notice of temporary suspension of exit is announced through many channels for taxpayers to know and look up such as: eTax Mobile application, electronic transaction account (thuedientu.gdt.gov.vn), email of taxpayers registered to exchange information with the Tax authority, correspondence via the tax notice receiving address registered by taxpayers with the Tax authority, electronic information page of the Tax Department and General Department of Taxation.

The purpose is to enable taxpayers to know, look up their tax obligations and fulfill their tax obligations before leaving the country, avoiding the situation where they only find out they owe taxes at the airport or border gate and are temporarily suspended from leaving the country by the Tax Authority.

According to the Ministry of Finance, cases where taxpayers report not knowing they owe taxes or not receiving notices from the Tax Authority may be due to a number of main reasons such as: taxpayers do not know how and where to look up; taxpayers do not regularly look up.

Or the taxpayer may not have promptly updated the Tax Authority with changes in tax registration information such as information on tax notification address, email, phone number; the taxpayer has abandoned the business address and is not operating at the registered business address.

Therefore, in order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.

At the same time, proactively look up debt notices, enforcement decisions, and temporary exit suspension notices sent by the Tax authority to taxpayers.

Taxpayers need to proactively update any changes in their notification address, email address, or phone number so that the Tax Authority can contact them or they can receive timely and complete notifications from the Tax Authority, so that they can process and fulfill their tax obligations before leaving the country.

In case the taxpayer has fulfilled his/her tax payment obligation, he/she must immediately contact the Tax authority that issued the notice of temporary suspension of exit to receive support and cancel the temporary suspension of exit according to regulations.

Regarding the consideration of supplementing regulations on a reasonable minimum tax debt threshold to apply the measure of temporary suspension of exit, the Ministry of Finance said that the General Department of Taxation will base on the actual situation and implementation practices in the past time, refer to international experience in threshold regulations of countries around the world to absorb, focus on research, and report to competent authorities to consider regulating an appropriate debt threshold to both ensure the effectiveness of tax debt collection and create conditions for enterprises to continue production and business activities.

Regarding the measure of postponing exit the country due to tax debts, at the October financial and budget work conference, implementing the November 2024 work program organized by the Ministry of Finance on the afternoon of November 11, Mai Xuan Thanh, General Director of the General Department of Taxation, said that in the past time, the Tax sector has applied possible measures to collect tax debts.

In the time to come, the General Department of Taxation will coordinate with the Ministry of Public Security to implement the automatic exit and entry suspension measure. When the tax debtor has paid the tax, this measure can be removed as soon as possible to be allowed to exit the country.