On October 5, the General Department of Taxation (under the Ministry of Finance) reported that tax debt recovery in September amounted to VND 2.321 trillion.

In the first nine months of 2024, a total of VND 56.092 trillion was collected, marking a 30% increase compared to the same period in 2023. Of this amount, VND 52.408 trillion was recovered through debt management efforts, while VND 3.684 trillion was collected through enforcement measures.

From the start of 2023 until the end of September, tax authorities issued 23,747 travel ban notices due to unpaid taxes, amounting to a total debt of VND 50.665 trillion. However, only VND 1.844 trillion has been collected from 2,873 taxpayers who were subject to the travel bans.

In 2023 alone, tax authorities issued travel ban notices for 2,411 individuals with a total tax debt of VND 6.719 trillion.

This year, from January to September, 21,366 individuals have been subject to travel bans due to tax debts, which equates to an average of 2,374 cases per month.

Recently, the General Department of Taxation issued Official Dispatch No. 4216 to provincial tax departments regarding tax debt management and recovery efforts.

The directive requires tax authorities to issue electronic notices of overdue taxes to individuals who have been in arrears for more than 30 days. These notices are sent through the taxpayer’s eTax account. For those without eTax accounts but with registered email addresses, tax authorities will send notifications via email and the eTax Mobile app.

For tax debts older than 60 days, tax officers must regularly remind the taxpayers about their overdue payments and warn them that enforcement measures will be taken if the debt exceeds 90 days.

In cases where the tax debt exceeds 90 days or involves compulsory collection, tax authorities are instructed to immediately apply enforcement measures and disclose the information publicly, in accordance with regulations.

The General Department of Taxation also requires local tax offices to issue debt enforcement decisions through the centralized tax management system (TMS), aiming for automated enforcement procedures across the country.

Moreover, the tax offices must issue travel ban notices through TMS, ensuring that travel ban data can be accessed on the tax department’s website, as well as via the eTax and eTax Mobile applications.

Tax authorities encourage taxpayers to download the eTax Mobile app to monitor their tax debt status and receive timely notifications from tax authorities, such as tax debt notices or travel ban notices, to ensure timely payment.

From January 1 to September 30, tax authorities conducted 44,670 inspections, achieving 67.03% of the 2024 target (44,670 enterprises/66,639 enterprises) and 98.43% of the total inspections conducted in the same period in 2023. Authorities also reviewed 365,344 tax filings, achieving 82.44% compared to the same period last year.

The total amount proposed for handling through tax inspections and audits exceeded VND 46.779 trillion, marking an increase of 103.78% compared to the same period in 2023.

This included VND 11.392 trillion in additional tax revenue collected through inspections and audits, VND 1.913 trillion in deductions reduced, and VND 32.473 trillion in losses reduced. A total of VND 7.867 trillion in taxes was remitted to the state budget, equivalent to 69.06% of the total additional tax revenue collected through inspections and audits.

Hanh Nguyen