Directive No. 06/2002/CT-TTg On measures to strengthen management and prevent revenue loss for the state budget in 2002

DIRECTIVE

On measures to strengthen management and prevent revenue loss

for the State budget in 2002

In 2001, the result of State budget revenue reached 113% compared to the annual plan and increased by 7.4% compared to the implementation in 2000. This achievement was primarily due to the relatively high growth in production and business activities of enterprises nationwide and the efforts of ministries, sectors, and localities in directing the implementation of economic and social development tasks in 2001. The tax and customs sector also made significant efforts to complete assigned tasks. However, there were still some limitations in tax revenue management, fees, and charges, such as large-scale revenue loss and arrears; the situation of embezzlement of State budget funds through tax refunds has not been addressed. The reasons for these situations include the lack of strict coordination and direction among agencies in tax revenue management; some issues related to mechanisms and policies have not been resolved or removed in a timely manner by competent authorities; administrative reform in the tax and customs fields has been slow and has not kept pace with actual conditions.

In 2002, the State budget estimate has been approved and assigned by the National Assembly's tenth session (tenth meeting) higher than previous years, requiring ministries, sectors, and localities to focus on directing the promotion of production and business activities while implementing measures to organize and direct State budget revenue management resolutely from the beginning of the year. To address the shortcomings in tax revenue management in 2001 and strive to exceed the State budget revenue target in 2002, the Prime Minister requests relevant ministries, sectors, and provincial people's committees to concentrate on directing and implementing the following tasks:

1. Based on the 2002 State budget revenue targets approved by the National Assembly, immediately in the first quarter of 2002, allocate the State budget revenue targets to units; the allocation of State budget revenue targets must be linked to the analysis and assessment of production and business conditions in each field, industry, and region to encourage units to strive to achieve their goals.

2. Organize the implementation of good Government resolutions on measures to manage the economic plan in 2002; promptly resolve difficulties and obstacles for enterprise production and business activities, striving to exceed the State budget revenue target in 2002.

3. In tax revenue management and prevention of revenue loss, it is necessary to focus on directing the implementation of the following matters:

a) Collect all taxes, fees, charges, and other revenues into the State budget in accordance with the law, firmly preventing the occupation or hoarding of revenues that should be paid to the State budget.

b) Improve and enhance responsibility in cooperation between Tax, Customs, Land Administration, Market Management, Commercial Banks, Business Registration Management agencies, and other agencies in State management of taxes and providing relevant information about taxpayers to serve tax revenue management and investigation and handling of tax law violations, thereby promptly preventing tax evasion, smuggling, and trade fraud.

c) Continue to accelerate administrative reform in tax revenue management based on enhancing the responsibility of taxpayers in self-calculating, declaring, and paying taxes to the State Treasury according to tax agency notifications; strengthen the organization of the tax and customs sectors; adopt appropriate measures to further improve the sense of responsibility and dedication to serving the people and businesses of the tax and customs workforce.

d) Focus on inspecting and auditing taxpayers who frequently violate tax laws. Increase post-clearance inspections of imported and exported goods.

Regarding the inspection and audit of VAT refund, in the short term, it is necessary to quickly complete the files of cases of embezzlement of State budget funds through VAT refunds to transfer to investigative agencies for examination and handling within the first six months of 2002.

The General Department of Taxation and the General Department of Customs must cooperate with the Market Management agency, the Police, and the tax and customs agencies of neighboring countries to inspect and handle acts of trade fraud, tax evasion, smuggling, and embezzlement of State budget funds through VAT refunds.

đ) Strengthen supervision over the issuance and use of invoices and seals; all cases of violation of invoice and seal management regulations must be handled promptly in accordance with regulations. Actively implement the system of stamping the name, address, and taxpayer identification number of businesses and individuals on invoices before circulation and use; encourage enterprises to print and issue sales invoices in accordance with the regulations of the Ministry of Finance.

4. Entrust the Ministry of Finance to take the lead and coordinate with relevant ministries and sectors to implement the following tasks:

a) Study and perfect regulations on procedures for processing VAT refunds to avoid abuse of VAT refund policies to embezzle State budget funds.

b) Organize an evaluation of the tax administration work of the tax authority for the public sector, commerce, and non-state service sectors to propose improvements to mechanisms, policies, management procedures, and measures to prevent revenue loss from the State budget in this sector.

c) By the second quarter of 2002, submit a summary report on the three-year implementation of the Value Added Tax Law, Corporate Income Tax Law, Special Consumption Tax Law, Export Tax Law, and Import Tax Law; through which conduct a review and collect suggestions and difficulties encountered during the implementation of these tax laws to report to the Government for submission to the National Assembly for amendment and supplementation to improve current tax laws.

d) Conduct research on a Law on Tax Revenue Management to clearly define the functions and responsibilities of tax collection agencies and related state management agencies, and specify the rights and obligations of taxpayers, based on which develop a program and plan to draft this Law appropriately.

5. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial people's committees under the central government shall be responsible for strictly organizing and implementing this Directive. In the process of organization and implementation, if encountering difficulties or obstacles related to tax policies, the relevant agencies and units shall report to the Ministry of Finance to take timely measures; in cases exceeding their authority, the Ministry of Finance shall compile and report to the Prime Minister for consideration and resolution.