Nghe An issues Directive to strengthen handling of tax and insurance arrears

On January 21, Chairman of Nghe An Provincial People's Committee Nguyen Duc Trung issued Directive No. 04 on strengthening the collection of state budget and social insurance and health insurance in Nghe An province in 2022.

The Directive states that 2022 is an important year, creating a foundation for implementing the goals of the 5-year Plan 2021 - 2025. The international and domestic situation is forecasted to have advantages, opportunities, difficulties and challenges intertwined. The resilience and resources of the State, businesses and people have significantly decreased due to the prolonged and complicated Covid-19 pandemic. The risk of slow economic recovery and growth decline is still latent if the epidemic is not fundamentally controlled to reopen the economy; the risk of increased inflation, natural disasters and climate change continues to affect the recovery of economic and social development. Therefore, completing vaccine coverage and effectively controlling the epidemic is an important condition for economic and social recovery and development.

In order to successfully complete the task of collecting the state budget in 2022, contributing to the completion of socio-economic targets, the Provincial People's Committee requests provincial departments, branches, districts, cities, towns and related organizations and individuals to effectively implement the "dual goal" of both preventing the epidemic, protecting people's health, and recovering and developing the socio-economy according to the direction of the Prime Minister. Synchronously and effectively organize measures to support production and business, strive to achieve the target of economic growth and exceed the 2022 estimate of state budget collection, social insurance and health insurance collection.

According to a report by the Nghe An Department of Finance, as of 5:00 p.m. on December 31, 2021, the total state budget revenue in 2021 reached VND 18,936 billion, of which domestic revenue reached VND 17,279 billion. This is the highest revenue ever. Photo: Sach Nguyen

Units and localities are required to seriously implement key tasks and solutions to strongly improve the investment and business environment associated with administrative reform, enhance the application of information technology in management and administration, strive to soon enter the group of leading provinces in the country in terms of competitiveness index; ensure the implementation of targets on economic growth, GDP scale, productivity, quality and efficiency.

The Provincial People's Committee assigned the Provincial Tax Department, the Provincial Customs Department, and the Provincial Social Insurance to preside over and coordinate with departments, branches, sectors, and district-level People's Committees to continue to innovate and promote propaganda, support, and legal advice on tax and social insurance policies to help organizations and individuals access policies in a timely, effective, and appropriate manner. Proactively enhance dialogue with businesses to resolve difficulties and problems in implementing tax and social insurance policies and laws. Guide, support, and promote businesses to use electronic transactions in declaring and paying taxes, using electronic invoices, and submitting social insurance records via electronic transactions; create all favorable conditions for businesses and people to fulfill their obligations to the State. Coordinate with the State Treasury, credit institutions (CIs), and CI branches in the area to promote the use of cashless tax collection applications: Strive to have 100% of employers conduct electronic transactions by the end of 2022 when carrying out collection records and resolving social insurance and health insurance regimes.

At the same time, it is necessary to continue to promote administrative procedure reform on tax, customs, and social insurance; implement a professional and responsible working style; strengthen public service inspection, implement discipline, and uphold the sense of responsibility and ethics in performing public duties. Strengthen the review and systematization of legal documents on tax management to promptly detect difficulties and problems in the practice of tax administration and implementation. From there, propose and recommend to competent authorities to improve institutions and laws to improve the efficiency of tax management, simplify administrative procedures to facilitate taxpayers' compliance with tax laws, and reduce compliance costs for taxpayers.

The district-level People's Committee is responsible for directing specialized departments and People's Committees of communes, wards and towns to effectively carry out the work of collecting budget and social insurance in the area. Timely remove difficulties and obstacles in the management of tax collection and social insurance and create the most favorable conditions to support the Tax, Customs and Social Insurance agencies to successfully complete their assigned tasks.

In addition, in the Directive, the Provincial People's Committee also requested to strengthen revenue management, prevent revenue loss and handle tax arrears, social insurance arrears, and health insurance arrears. Accordingly, the Tax Department and the Customs Department are assigned to preside over and closely coordinate with units and localities to review and grasp the subjects and sources of budget revenue; control to collect correctly, fully and promptly taxes, fees and charges according to regulations and receivables according to conclusions and recommendations of Auditing and Inspection agencies, etc. into the State budget; coordinate well with the State Treasury and credit institutions in providing and exchanging information according to the provisions of the Law on Tax Administration to implement measures to enforce tax debt; check payment transactions via banks for e-commerce activities, digital-based business and other services.

An inspection team of Nghe An province's Social Insurance on a trip to collect insurance debt. Photo: Tien Hung

At the same time, closely coordinate with the Department of Natural Resources and Environment, Department of Industry and Trade, Department of Planning and Investment, Southeast Economic Zone Management Board in tax management and tax debt collection of enterprises according to regulations, before enterprises carry out procedures such as: Land allocation, land lease, land lease contract signing; approval, adjustment of investment policy, issuance of investment registration certificate; issuance of land and housing use right certificate; issuance of mineral operation license, industrial explosives use license, business registration certificate, procedures for dissolution, conversion, separation of enterprises, notification of housing eligible for sale, lease, etc.;

The Tax Authority is responsible for coordinating with the Department of Natural Resources and Environment, the Department of Planning and Investment, the Department of Construction, the People's Committees of districts, cities and towns to urge the collection of land use fees and land rents for real estate business projects that have been allocated land, and determine land prices to fully and promptly collect the amount payable to the state budget. At the same time, strengthen the inspection of project implementation progress to propose land recovery for projects that are slow to implement and do not fulfill tax obligations according to current tax laws; Strengthen inspection and examination of organizations and individuals engaged in e-commerce business activities. Strictly handle cases of intentional failure to declare and pay taxes according to regulations. For cases of fraud and tax evasion, depending on the level of violation based on the conclusion of the inspection and examination of the tax authority, the recommendation for prosecution and violation records will be transferred to the Investigation Police Agency to conduct investigation and verification according to the provisions of law....

Meanwhile, the Provincial Social Insurance is required to focus on and resolutely urge the collection of social insurance and health insurance debts at organizations, agencies and enterprises according to regulations. Proactively coordinate with relevant departments and branches to establish interdisciplinary inspection teams to collect outstanding social insurance and health insurance debts; Coordinate with departments, branches and branches to support production and business enterprises, stabilize employment, and develop social insurance participants; Strengthen the specialized inspection function on social insurance payments...

In addition, the Provincial People's Committee also requested provincial departments, branches and sectors; People's Committees of districts, cities and towns to be responsible for closely coordinating with the Tax, Customs and Social Insurance sectors in providing information, detecting and promptly and strictly handling violations of the law on tax and social insurance./.