On May 22, 2024, the Ministry of Finance issued Official Letter 5258/BTC-TCT on coordination and direction in tax management.
Accordingly, to ensure that the ratio of outstanding tax debt by December 31, 2024 to the total actual state budget revenue in 2024 does not exceed 8% and the total tax and fee debt by the end of 2024 does not exceed 5% of the total actual State Budget revenue in 2024, the Ministry of Finance recommends:
- Regarding the implementation of electronic invoices:
+ Establish a Steering Committee to deploy electronic invoices initiated from cash registers in the area with leaders of the Provincial and City People's Committees as the head of the committee; Develop operating regulations and assign tasks to each member for implementation.
+ Closely coordinate with tax authorities in implementing e-invoices in general, deploying e-invoices initiated from cash registers to ensure synchronous and effective implementation.
+ Review, propagate, encourage and request businesses and business households to deploy the application of electronic invoices initiated from cash registers, focusing on direct-to-consumer retail areas such as restaurants, hotels, etc. Hotel, food service, road passenger transport business, gasoline, gold and silver business,...
+ Establish inter-sectoral inspection and examination teams to inspect businesses and household businesses that have registered to apply e-invoices and e-invoices initiated from cash registers in business fields, ensuring 100% of transactions are recorded and fully issue the e-invoice;
+ Coordinate with tax authorities to propagate to sellers and buyers about the benefits of using electronic invoices initiated from cash registers in meeting the requirement to issue invoices continuously, 24/7 , creating favorable conditions for shoppers to get e-invoices conveniently.
- Regarding debt management and tax debt recovery:
+ Establish a Steering Committee to urge the collection of outstanding tax debt, land use fees, and land rents in the province/city with the leaders of the Provincial and City People's Committees as the head of the committee and assign specific tasks to each city. members and develop detailed plans and activity programs for implementation.
+ Steering Committee reviews the list of Taxpayers with large tax debts in the area, determines specific recovery measures for each Taxpayer, reports to the People's Committee of provinces, cities and working organizations to urge tax debt recovery.
+ Direct relevant agencies in the area to closely coordinate with tax authorities to apply enforcement measures according to the provisions of the Law on Lease Management to recover outstanding tax debt. Especially for debts from land use fees, land rent, and mineral exploitation rights fees.
+ Direct tax authorities and relevant agencies to coordinate in providing information to promptly and effectively deploy enforcement measures to collect tax debt; Publicize information about taxpayers with tax arrears on mass media according to the provisions of law;
+ Promote the application of temporary exit measures for individuals; Individuals who are legal representatives of taxpayers who are enterprises are being forced to implement administrative decisions on tax management and have not fulfilled their tax payment obligations, especially cases that are no longer operating in the registered locality.
