To: Departments of Taxation of provinces and central-affiliated cities (hereinafter referred to as Departments of Taxation)

Until July 31, 2023, some Departments of Taxation have seen an increase in tax arrears since December 31, 2022, according to the data on aggregate tax arrears from the tax management system (TMS). In addition, the State Audit Delegation’s review of the State budget finalization report 2021 found that some Departments of Taxation have misclassified tax arrears. To help achieve the state budget collection task in 2023, reduce tax arrears, and strive to complete the tax arrear collection target in 2023, the General Department of Taxation proposes Departments of Taxation to take the following measures:

1. Classification of tax arrears

Review and make sure that tax arrears are classified correctly according to their nature. Documentation of tax arrears classification must be complete as guided in the Debt Management Process issued together with Decision No. 1129/QD-TCT dated July 20, 2022 of the Director of the General Department of Taxation. If any classified tax arrear that is tracked on the TMS is found to have incomplete documentation or is not of the correct type of the debt, the Department of Taxation must complete the documentation or reclassify it to ensure that the tax arrear is classified correctly and has the necessary documentation.

2. Urging and taking coercive measures

The General Department of Taxation will announce a detailed list of taxpayers with large tax arrears of up to 90 days and more than 90 days until July 31, 2023 in the area managed by the Department of Taxation (the list of taxpayers will be sent via the email address of the Division of Debt Management and Tax Enforcement). As for this list, Departments of Taxation shall review and implement the following:

- Regarding taxpayers who have tax arrears of less than 90 days: Departments of Taxation shall immediately take measures including calling, texting, emailing, inviting taxpayers to the office, and issuing notices of tax arrears to urge them to pay their taxes to the state budget. This will help to prevent tax arrears from becoming prolonged and to limit the number of newly arising debts.

- Regarding taxpayers who have tax arrears of more than 90 days or have tax arrears subject to coercive measures: Departments of Taxation shall immediately take coercive measures to retrieve the tax arrears into the state budget. If the coercive measure decision expires and the taxpayer has not yet paid or has not fully paid the amount of tax owed to the state budget, the Tax Department must promptly take other appropriate and prescribed coercive measures.

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The General Department of Taxation hereby provides guidance for the Departments of Taxation for implementation./.

PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR





Dang Ngoc Minh

Công văn 3658/TCT-QLN năm 2023 về tăng cường thực hiện biện pháp quản lý, thu hồi tiền thuế nợ do Tổng cục Thuế ban hành