Tax management work in 2019

THE FINANCIAL
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Number: 01 / CT-BTC

Hanoi, August 29, 2019

Budget and tasks of tax management work in 2019

DIRECTIVE

ON STRENGTHENING THE BUDGET COLLECTION WORK PERFECTING THE COMPLETION OF THE BUDGET COLLECTION TASKS AND TASKS OF TAX MANAGEMENT WORK IN 2019

In the first 7 months of 2019, the whole tax sector made an effort to focus on deploying and completing comprehensively the tasks of revenue management with the result of 7-month state budget revenue reached 62.1% of the ordinance estimate, up 11.5% compared to the same period last year; the draft of the Tax Administration Law (amended) was passed at the 7th session, the 14th National Assembly;

the arrangement of organization and apparatus according to Resolution No. 18-NQ / TW of October 25, 2017 of the Central Executive Committee of the 12th term is implemented at the Tax Departments, contributing to consolidating the entire apparatus in the spirit of spirit. neat and effective under the policy of the Party and the State.

However, in the last months of the year, tax administration faced a number of difficulties and challenges such as: the context of complicated world situation, increasing trade war, oil prices falling rapidly, erratic and difficult to forecast. newspaper; disbursement of public investment has been slow, natural disasters, consecutive floods, etc have had certain effects on the domestic economic situation;

Revenue in recent months has begun to show signs of leveling off; inspection and examination is still limited in arrangement of personnel resources; the amount of tax debt that has not been recovered is increasing …

Based on the task of State budget revenue collection in 2019 assigned by the National Assembly in the Resolution on objectives, tasks of socio-economic development and state budget in 2019, the Government assigns in Resolution No. 01 / NQ-CP of January 1 On January 1, 2019, on the main task and solutions to implement the socio-economic development plan and State budget estimate in 2019, the Ministry of Finance has assigned the task to the tax industry:

strive to complete the collection tasks in 2019. 5% of the estimate, all 63/63 localities completed 100% of the estimate; conduct tax inspection and examination by the risk management method at the office Taxpayers strive to reach at least 19% of enterprises in the area; debt management and tax debt enforcement to ensure that the tax debt to December 31, 2019 does not exceed 5% of the total budget revenue in 2019;

In order to ensure that the tax industry fulfills the assigned task of State budget collection in 2019, helping the Government take the initiative in executing the revenue and expenditure tasks in 2019, the Minister of Finance requests the heads of tax agencies at all levels to concentrate.

drastically implement measures to manage revenues, exploit revenue sources, combat revenue losses and accelerate the recovery of outstanding tax amounts, … to complete the assigned tasks of collecting the State Budget. In particular, focus on some of the following key tasks:

1. All units in the tax system, from the General Department to the Tax Department, Tax Departments, tax teams need to manage the collection subjects, closely monitor the budget collection and payment progress in order to promptly implement solutions. revenue management, revenue increase exploitation;

regularly evaluate the results, implementation progress, and solve difficulties and problems in the management process in order to exceed the state budget revenue estimate in 2019 in the assigned area.

2. Continue to organize the strict implementation of the Minister of Finance’s Directive No. 04 / CT-BTC of October 15, 2018, on strengthening debt management and enforcement of tax debt recovery to reduce debts. tax branch management.

Implement measures to urge tax debt recovery and tax debt enforcement strictly in accordance with the Law on Tax Administration such as organizing debt review, classification, monitoring and closely monitoring tax debts in order to keep up.

to urge and remind taxpayers, speed up the handling of debts, apply debt enforcement measures, disclose tax debt information on the mass media, and coordinate with local authorities. set up interdisciplinary teams to review and collect tax arrears to implement a plan to handle tax arrears that the Tax Department and Tax Department have built since the beginning of the year and thoroughly collect newly arising debts. in 2019.

3. To enhance control of the inspection and examination of taxes within the unit by week, month and quarter to urge the allocation of resources for inspection and examination, and work out solutions to complete the inspection plan. inspection, inspection in 2019.

Subjects of inspection and examination focus on enterprises with high tax risks, large enterprises that have not conducted inspections, inspections, large tax refund enterprises, or enterprises Associations have a high risk of transfer prices …

4. To monitor and update in time the operation of enterprises; especially large businesses. Speeding up the supervision of taxpayers’ tax declaration in order to promptly collect arising taxes to prevent low declaration, not close to reality or transfer to the next declaration period, thus affecting the collected tax amounts. State budget.

5. Promptly implementing recommendations in the conclusions of the Government Inspectorate, the State Audit; Review the proposed amount to be financially handled and urge it to pay to the State Budget on time, take measures to overcome the limitations and shortcomings of the tax agency through the recommendations of the State Audit and Inspection. Government.

6. Coordinate with land management agencies and local financial agencies in reviewing the collection and payment of land use levies, land rents and water surface rents. To promptly report to competent authorities on handling problems related to land revenues to ensure full and timely collection of land revenues arising into the State Budget.

7. Continue to strictly implement the Prime Minister’s direction in Directive No. 31 / CT-TTg dated November 8, 2018 on reorganizing, strengthening discipline and discipline in the observance of the law on budget. government.

Tax administration officials and employees are responsible for strictly implementing financial discipline in the performance of official duties, preventing corruption and not causing difficulties and troubles to taxpayers.

8. Taking advantage of the direction of the Party Committees and local authorities; coordinate with agencies and agencies in the province to effectively implement tax administration measures, maintain the Steering Committee against loss and collection of outstanding debts in order to comprehensively complete the collection work in 2019.

9. Continue to organize the organization of the General Department of Taxation and Tax Departments according to the Prime Minister’s Decision No. 41/2018 / QD-TTg dated September 25, 2018, defining the functions , tasks, powers and organizational structure of the General Department of Taxation.

The consolidation of District Tax Departments into regional Tax Departments must be tight, without affecting the assigned political duties, and at the same time ensure unity across the unit.

The General Director of Taxation was assigned to direct the strict implementation of this Directive throughout the system and periodically (monthly, quarterly) to report to the Minister of Finance.

Recipients:
– Minister Dinh Tien Dung;
– The leaders of the Ministry (to direct);
– People’s Committees of provinces and cities directly under the Central Government (for coordination);- General Department of Taxation
– Tax Departments of provinces and centrally run cities;
– Ministry of Finance website;
– Filing: VT; GDT (VT, VP).

Budget and tasks of tax management work in 2019​

MINISTER

Dinh Tien Dung