Mr Nguyen Ngoc Tuc , General Director of the General Department of Vietnam Customs has signed Dispatch 6998/TCHQ-VP dated 20th November, 2013 directing affiliated units from central to local levels in the customs system to implement drastic solutions on exploiting revenues, strengthening tax debt collection to meet the target of budget revenues in 2013.
Reportedly, as of October 2013, revenue budget of the customs system is estimated at VND178,162 billion, 75 percent higher than predicted and 11.6 percent up over the same period. In particular, import and export tax, excise tax and environmental protection tax reached VND62,137 billion; value added tax reached VND115,805 billion.
General Director Tuc showed his determination in directing the units to drastically carry out measures to manage revenues, reduce losses and tax debt through price consultation, identify price rate and tax code and customs clearance check. Besides, the Department focuses on items with high tax rates, large imports and exports turnover such as oil, steel, minerals, cars, ensuring that tax debts to 31st December 2013 do not exceed the set targets. The leader of the customs system required customs units of provinces and cities to resolutely implement strong measures in the collection of tax debts.
In the remaining time of the year, customs departments will review the entire revenue and assign collection targets for each unit each week, each month and to regularly monitor, supervise and urge them to ensure progress in achieving revenue targets in accordance with annual plan. Specifically, customs units will coordinate with the State Treasury and commercial banks as well as credit institutions to conduct coercion to businesses violating tax law. In addition, they will also issue debt notices for late payment of tax for businesses owing debt and due taxes which are extended in accordance with current regulations.
Customs units will enhance the reviewing of contracts on outsourcing, import production of overdue export which haven’t got liquidity or exported products to require businesses to pay tax. They will regularly review temporary accounts, temporary hold to transfer budget amounts exceed 135 days in accordance with regulations.
Central customs units will take part in customs work more powerfully. This is to enhance the management ability, to support Customs departments of provinces to prevent smuggling, commercial fraud, and tax evasion and to increase revenues, aiming to complete assigned tasks in 2013.
The Import and Export Tax Department will monitor daily and closely the situation of revenue to report to the General Customs Department and the Ministry of Finance. Based on the analysis of the monitoring results, the Import and Export Tax Department will propose solutions specifying collection targets of the remaining months of the year of the Customs Departments of provinces and cities.
Inspectors of the General Customs Department will focus on the inspection of enterprises having high possibility of evading tax, owing tax debt and value-added tax refund. Besides, they will intensify inspection on transfer pricing, inspect and check the e-commerce sector to increase revenues and reduce losses to the budget.
The Risk Management Committee is requested to coordinate with the tax authorities in the classification of high-risk businesses on tax. In addition, it will coordinate with relevant units to closely examine the customs declaration and tax declaration as well as high-risk subjects to fight against tax fraud and misappropriating value-added tax refund.
The Supervision and Management Bureau of Customs will guide provinces, cities, localities, especially those which have borders, controls records and exported goods, acts in time to prevent fake exports of goods used to usurp value added tax through tax withholding and refund.
In the remaining time of 2013, the customs system will continue to accelerate the tax collection at the local Customs of Hanoi, Bac Ninh, Quang Ninh, Hai Phong, Ho Chi Minh City, Ba Ria - Vung Tau, Dong Nai, Binh Duong, Quang Nam, Khanh Hoa, which account for 91 percent of the whole industry revenue.
Hien Thinh