Nghe An National Assembly Delegation seeks comments on Tax Administration Law

(Baonghean.vn) -Continuing to collect opinions on the development of laws in preparation for the upcoming 4th session of the 13th National Assembly, this afternoon, September 12, the National Assembly Delegation of Nghe An held a conference to collect opinions from relevant sectors, agencies and units in the province on the Law amending and supplementing a number of articles of the Law on Tax Administration.

At the conference, delegates focused on contributing ideas on the principles of risk management in tax administration; the mechanism of prior agreement on the method of determining taxable prices; gradual tax payment; tax declaration dossiers; the responsibility of tax administration agencies in handling tax refund dossiers; cases of tax debt and fines being cleared, etc.

Delegates contribute ideas

Delegates also pointed out the shortcomings and unfeasibility of the Draft Law. Specifically, the regulations on taxpayers' obligations in applying electronic tax declaration and payment in the context of low IT level and capacity of enterprises, so taxpayers should only be encouraged to transact with tax authorities via electronic means.

For tax evasion and false declaration, the current law stipulates a penalty of 10%, which is not enough of a deterrent, so it is necessary to study an increase of 20%, both to deter and ensure enforcement. For late tax payment and false declaration, in practice, handling has been very difficult for a long time, it is necessary to differentiate for each subject, if tax payment is late within 90 days, the rate will remain at 0.05%, but if it is over 90 days, it will increase to 0.07% as proposed in the draft law.

Tax debt collection is also facing many difficulties, because the sequence and enforcement measures prescribed by the current law are still rigid, so it is necessary to be flexible in tax debt collection enforcement measures, but avoid abuse of power by the tax sector. The implementation provisions of the Draft Law are expected to take effect from July 1, 2013. If so, the tax sector will have a hard time, because it involves a series of tasks that need to be done after the law takes effect, such as developing circulars and instructions; preparing communication infrastructure, specialized software; connecting information... Therefore, the effective date of the Law is from January 1, 2014 to ensure the conditions for implementation.

Plum Blossom