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Companies carry out tax procedures at the Ho Chi Minh City Tax Department – Photo: A.HUNG
Many enterprises (enterprises) admit that budget revenue is facing difficulties, but the implementation immediately after the extension is not in the spirit of supporting government enterprises, especially in the context of business activities. Many difficulties.
Delayed 1 day is it coercive?
Mr. V., a director of a company in District 12, said that in the first quarter of 2020, his company incurred a VAT amount of more than 90 million dong. According to regulations, the deadline to pay this tax is April 30, 2020, but it extends until September 30, 2020, according to Government Decree 41.
It is worth mentioning that Mr. V.’s company recently received a notification of account execution from the tax agency with the tax incurred in the first quarter and this was extended. Meanwhile, according to regulations, companies have not entered this amount in the budget after the 90-day tax deadline to be coerced.
After going to the tax authorities to find out, Mr. V. learned that the tax authority sent reminder emails, but the email became spam, so he did not know. Because the company does not “respond”, the tax authority has applied Clause 2, article 124 of the Tax Administration Law No. 38 (in force since July 1, 2020) in which the tax authorities will enforce the account . as soon as the tax extension time expires to enforce Mr. V’s company account.
“Although the tax authorities have cited the bases of the application of the Tax Administration Law, I feel too unstable because according to this regulation, only 1 day after the deadline for the extension of taxes, the company will be coerced immediately . while in the past, companies were late in payment for 90 days and the tax agency charged the late payment “- said Mr. V.
Some companies are also frustrated with applying for the account right after the extension period expires. Because if there is no extension, 90 days later, the tax authorities will enforce it. If the extension has just expired, the tax authority will enforce it immediately. Therefore, if the tax extension is less than 90 days, the company will be subject to tax execution earlier than without extension.
“Not to mention the translation of COVID-19, the State looks for ways to support the existence of a business, but when the tax agency closes the bank account, it blocks the invoice … it is like declaring the death of the company, incorrect in the spirit of the state to support companies at this time ”, an angry company director.
The strong enforcement of tax authorities worries companies. Especially when the epidemic is not over, but taxes are going up, the first quarter tax has ended, and the third quarter tax has not been paid on time. The company has yet to “roll back” to the second quarter tax and the fourth quarter tax extension. In this month of December, companies must pay the fiscal extension of the second quarter, no later than December 31.
Fiscal authorities follow the law?
Speaking with Tuoi Tre, the head of the Tax Department in District 12 admitted to having issued a notice of execution of the corporate account after the first quarter tax extension period, but confirmed that it was not bad due to the regulations of the Law of tax management. Furthermore, at the time this unit issued the notice of execution, the Ho Chi Minh City Tax Department had not issued a guidance document.
According to Tuoi Tre’s investigation, after several tax departments issued a series of enforcement decisions, until mid-November 2020, the Ho Chi Minh City Tax Department issued a guidance document stating that the At the end of the extension period according to Decree No. 41, the tax department will issue a notice of tax debt and default interest to the taxpayer within the month following the expiration of the extension period.
In the event that the term for the extension of the tax payment has expired, or more than 90 days have elapsed since the time limit for the payment of taxes, the new tax department must coerce according to the regulations to collect it in the budget . The Ho Chi Minh City Tax Department also requires that the tax departments not incur new debts in the last months of the year.
So how will the tax authorities handle the cases that the tax authority has compelled to consider before this instruction is available? The head of the District 12 Tax Department said that in cases where the enforcement decision was issued before the Ho Chi Minh City Tax Department guidance documents, the tax authority would “encourage” companies to Paying taxes. In case business is too difficult, there will be a solution for business. After the Ho Chi Minh City Tax Department issued a guidance letter, the District 12 Tax Department only issued a notice of tax debt and late payment interest, but did not issue a decision on enforcement with debts. less than 90 days.
Speaking with Tuoi Tre, Mr. Le Duy Minh, Director of the Ho Chi Minh City Tax Department, said that the tax departments did not force the corporate accounts at this time, but instead waited 90 days after the expiration of the extension period. tax. However, according to Mr. Minh, the tax authority also encourages companies that are not too difficult to pay taxes early because this year’s budget revenue is very difficult.
In the documents sent to the tax departments, the Ho Chi Minh City tax department asked the organization to review and classify the debts and causes of debt of each taxpayer in order to apply the appropriate debt collection measures for each case. . Tax departments also have to develop detailed plans for monthly debt collection, propose effective collection plans …
Constant orientation is required
According to lawyer Tran Xoa, director of the Minh Dang Quang law firm, the fact that the tax authorities make an enforcement decision immediately after the tax extension period for companies is not appropriate and is not in the spirit of supporting companies. companies at that time. this point. Also, according to the new regulations, tax authorities can “flexibly enforce” rather than in the same order as before.
For example, if an account compliance measure is applied but there is no money in the business account, you can change to enforce invoices. During the year-end business season, if the bill “hangs,” the business will run out. “This is an issue that affects many businesses, not to mention that the tax industry is under pressure to raise the budget at the end of the year. Therefore, the General Tax Directorate must have clear guidance on this issue for unified implementation. at the national level “Suggested Mr. Xoa.
Lowest budget revenue in many years
After many years of steadily increasing revenue, the Ho Chi Minh City Tax Department has lowered its budget revenue target for the first time. Specifically, according to the results of the discussion about the state budget revenue estimates in 2021 between the Ministry of Finance and the Ho Chi Minh City People’s Committee, the Ho Chi Minh City Tax Department was assigned the revenue budgets in 2021 at VND 256.893 billion, an increase of 6.6%. compared to the 2020 estimate. Compared to the 2020 estimate of 290.828 billion VND, revenues in 2021 have decreased by 33.935 billion VND.
In fact, due to the influence of COVID-19, the budget revenue of the Ho Chi Minh City Tax Department is at the lowest level in recent years. At the end of the first 11 months of the year, new revenues reached 77.2% of the annual estimate, more than 11% less than in the same period last year. According to the Ho Chi Minh City Tax Department, it is estimated that the entire year 2020 will only earn 248.5 billion VND, reaching 85.45% of the plan. But to achieve this rate, in December 2020, the Ho Chi Minh City Tax Department must collect 773 billion VND per day, including holidays.
