Will electricity and water be cut off if individuals intentionally delay to pay tax debt?

The tax debts coercion for households and individuals need to have the coordination of local administrations and state management authorities. Photo: TL

According to the tax authorities, at present, for individual households and individuals who have taxable income from salaries or wages, tax authorities are facing many problems when enforcing cases of tax arrears due to the amount of tax debts being too small, and cannot apply coercive regulation measures such as coercing bank account, coercive invoices…

Ministry of Finance said that although the amount of tax debt is not large, it still needs to have solutions for those problems in order to implement the strictness of the law. Therefore, the Ministry of Finance proposed some forms of settlement such as cutting off the supply of essential services (electricity, water, telecommunications,...), sending notice to residence...

The tax authorities will coordinate with local authorities, state management authorities and relevant organizations to apply appropriate measures.

In addition, the Ministry of Finance also proposed to amend and supplement the disclosure of taxpayer information.

Under the Law on Tax Administration, currently, it stipulated the disclosure of taxpayers information only when they intentionally delay to pay tax on time, without specifying the deadline of intentionally delaying payment. As a result, tax authorities at all levels have not enough grounds to publicize information of the cases of tax debts, which have been issued decisions by tax authorities for enforcement.

Moreover, the Ministry of Finance proposes to supplement the disclosure of taxpayers' information in a transparent manner. Thus, tax authorities at all levels have a solid legal basis to publicize taxpayer information. Accordingly, information about taxpayers owing tax debt over 90 days will be disclosed.

The cases subject to coercive tax administrative decisions shall be publicized on the mass media and the Tax sector electronic portal.