Circular No. 4112-TC/TCT regarding coordination to implement Directive No. 790/TTg to ensure the completion of the state budget revenue plan for 1996

LETTER

OF THE MINISTRY OF FINANCE NO. 4112 TC/TCT ON November 15, 1996 REGARDING COORDINATION TO IMPLEMENT DIRECTIVE NO. 790/TTG TO ENSURE COMPLETION OF THE STATE BUDGET REVENUE PLAN FOR 1996

Dear: - Ministries, ministerial-level agencies, government agencies

- Provincial People's Committees, municipal people's committees under direct central jurisdiction

- State-owned Corporations.

The Prime Minister has issued Directive No. 790/TTg on October 26, 1996 regarding strengthening budget management, resolving outstanding tax arrears, and ensuring completion of the state budget revenue plan for 1996. The Ministry of Finance requests that the Ministries, ministerial-level agencies, provincial People's Committees under the central government, and state-owned corporations coordinate with the Ministry of Finance to implement the following matters:

1. For Ministries, ministerial-level agencies, and provincial People's Committees under the central government:

It is requested that the Ministries, ministerial-level agencies, and provincial People's Committees under the central government take measures to resolve difficulties so that enterprises, economic organizations, and business households can intensify production and business activities and product consumption; create sources of income and fulfill their obligations to the state budget well in the last months of 1996; direct enterprises and economic organizations to timely and accurately fulfill their obligations to the state budget, and not retain funds that should be paid to the state budget as working capital.

It is requested that when performing state management functions, Ministries, sectors, and provincial People's Committees collect fees and charges in coordination with the Ministry of Finance to issue fee and charge collection regulations, organize strict management of collection and use of fees and charges to avoid omissions and increase sources of income for the state budget. Direct organizations assigned the task of collecting fees and charges to submit them to the state budget according to current regulations, and not use collected fees and charges for purposes other than those stipulated to build offices or purchase equipment outside the prescribed regulations.

It is requested that provincial People's Committees under the central government strengthen propaganda and education to raise awareness and responsibility for tax payment among taxpayers; direct law enforcement agencies to impose administrative penalties and handle according to the law those who owe taxes and delay tax payments; direct ward and commune tax councils to regularly inspect, control, and recommend measures to the People's Committee to manage business households within the taxable scope strictly and comprehensively, adjust tax rates promptly to ensure fairness in fulfilling tax obligations and increase tax revenues for the state budget.

Direct departments in the province to closely cooperate with tax authorities to present proposals to the People's Committee to promote the sale of state-owned housing, process procedures for enterprises to lease land, immediately collect outstanding land use fees and proceeds from the sale of state-owned housing...

Direct tax authorities to intensively implement collection measures (including compulsory measures) to collect outstanding taxes into the state budget; compile and categorize difficult-to-collect tax arrears to report to the Ministry of Finance for the Prime Minister's resolution.

Request the General Department of Customs to direct customs offices under the central government to actively implement tax collection and anti-smuggling measures, while focusing on urging the collection of outstanding import-export taxes and special consumption taxes according to Directive No. 575/TTg dated August 24, 1996 of the Prime Minister and Circular No. 56-TTLB dated September 17, 1996 of the Ministry of Finance and the General Department of Customs. Coordinate with the Ministry of Finance to quickly resolve tax exemptions, reductions, refunds... for units to facilitate the release of materials, equipment, and goods for production and business operations.

Request the State Bank of Vietnam to direct commercial banks to deduct and freeze accounts of enterprises that delay tax payments according to notices from tax authorities to pay taxes into the state budget.

2. For State-owned Corporations:

It is requested that State-owned Corporations coordinate the activities of member enterprises according to their functions, resolve difficulties and obstacles to intensify production and sales, conduct effective business operations, and increase income for the state budget.

Require member enterprises with outstanding tax arrears to immediately pay them into the state budget. If enterprises suffer prolonged losses due to objective reasons, they must take corrective measures and reorganize production and business operations effectively to fully fulfill their obligations to the state budget.

The Ministry of Finance requests that Ministries, ministerial-level agencies, provincial People's Committees under the central government, and State-owned Corporations pay attention to directing taxpayers to comply with tax laws, promptly and fully settle outstanding amounts into the state budget to contribute to successfully completing the state budget revenue task for 1996 approved by the National Assembly.