Strengthening the direction of tax debt collection in the province

(Baonghean) - (Directive No. 18/2013/CT-UBND, dated July 26, 2013 of Nghe An Provincial People's Committee).

The tax debt situation in the first months of 2013 has tended to increase and last for a long time. Many enterprises and business households, for various reasons and motives, have appropriated the State's tax money and violated tax laws. Total tax debt as of June 30, 2013 increased by 19.6% compared to the end of 2012. Although the Tax sector has implemented many measures to recover tax debt, the increasing tax debt has affected revenue sources and caused difficulties in balancing the State budget revenue and expenditure.

To overcome the above tax debt situation, strictly comply with tax laws and successfully complete the 2013 budget collection task, the Provincial People's Committee directs:

1. Enterprises, households, and individuals engaged in production and business (collectively referred to as taxpayers): In addition to the taxes exempted, reduced, and extended according to the regulations of the Government and the Ministry of Finance, taxpayers must strictly comply with the provisions of the law on taxes, raise awareness in declaring, calculating taxes, and fully and promptly paying taxes to the State budget, minimizing tax arrears.

2. Nghe An Tax Department is responsible for:

a, Direct relevant departments, offices and Tax branches to review and analyze the causes of tax arrears of each tax debtor; organize the urging of budget collection as soon as tax payable arises. Publicize information on cases of tax arrears on mass media according to the provisions of the Law on Tax Administration. Consolidate records of cases with large and long-term tax arrears to organize the enforcement of tax arrears collection to the State budget according to the provisions of law;

b, Urge income payment management organizations to immediately pay personal income tax to the state budget in accordance with regulations.

3. Nghe An Customs Department: Responsible for urging the immediate collection of taxes arising in the area of ​​responsibility and implementing measures according to the provisions of law to focus on collecting tax arrears, not allowing tax arrears to persist.

4. Nghe An State Treasury: Responsible for coordinating with the Tax and Customs authorities in tax debt collection, promptly providing information on taxpayers upon request of the Tax and Customs authorities. Upon receiving a tax enforcement decision or a State budget collection order issued by the Tax and Customs authorities or competent state agencies, the State Treasury where the organization or individual opens an account shall deduct the deposit account of that organization or individual to pay into the State budget or apply other measures as prescribed by law to collect tax debt for the State budget.

5. Commercial banks and other credit institutions in the area: Are responsible for coordinating with the Tax and Customs authorities in tax debt collection, promptly providing information on taxpayers upon request of the Tax and Customs authorities and implementing tax debt enforcement decisions of the Tax and Customs authorities through the accounts and mortgaged assets of tax debtors at their banks, in accordance with the provisions of law.

6. State Bank of Vietnam, Nghe An branch: Responsible for directing commercial banks and other credit institutions in the area to coordinate with the Tax and Customs authorities in tax debt collection, promptly provide information on taxpayers upon request of the Tax and Customs authorities and implement tax debt enforcement decisions of the Tax and Customs authorities through the accounts and mortgaged assets of tax debtors in accordance with the provisions of law.

7. Departments of Finance, Planning and Investment, Natural Resources and Environment and relevant departments and branches: Within the scope of assigned functions, tasks and powers, create all favorable conditions to support and closely coordinate with the Tax authorities in organizing tax collection and tax debt recovery.

8. Nghe An Provincial Police: Directs functional departments, offices and district, city and town police to properly implement the signed coordination regulations between the two police and tax sectors, ensuring order, safety and supporting the tax authorities in the process of debt collection enforcement; organizations and individuals with tax debts, serious violations of tax laws, if there are sufficient elements constituting a criminal offense, shall be prosecuted, investigated for prosecution and trial according to regulations.

9. Department of Information and Communications, Nghe An Radio and Television Station and Nghe An Newspaper: Propagate and disseminate tax laws and policies, publicize information on tax debtors on mass media at the request of the Tax authority.

10. People's Committees of districts, cities and towns: Direct the Tax Department to coordinate with the People's Committees of communes, wards and towns, and market management boards to establish inspection teams, urge tax debt collection and must immediately collect newly arising tax debts. In cases of procrastination and tax arrears, tax debt must be forced to be collected into the State budget according to the provisions of law.

Requesting directors of departments, heads of relevant sectors and branches; chairmen of people's committees of districts, cities and towns; directors of enterprises, households and individuals doing business to seriously implement this Directive.

TM. People's Committee
KT. Chairman
Vice president

Thai Van Hang