Directive No. 575-TTg On measures to urge payment and prevent arrears in import and export taxes for the years 1996-1997

DIRECTIVE

On measures to urge payment and prevent arrears in import and export taxes for the years 1996-1997

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Although the collection of import and export taxes, special consumption taxes, and other revenues carried out by the Customs Department in the first six months of 1996 was higher than the same period in 1995, it still fell short of the annual plan approved by the National Assembly, and the situation of arrears in import and export taxes remains quite common, significantly affecting the state budget's revenue and expenditure balance.

To effectively implement the plan for collecting import and export taxes for 1996 as approved by the National Assembly, apart from the measures already proposed by the Government at the beginning of the year, the Prime Minister requests that relevant Ministries and sectors promptly carry out the following tasks:

1. In order to resolve outstanding tax arrears, the General Customs Department shall consult with the Ministry of Finance on considering the exemption or reduction of late payment penalties for units that settle their overdue tax debts before September 30, 1996; for tax arrears arising before April 1, 1992, where units lack the ability to pay (due to the unit being dissolved, bankrupt, or operating at a loss...), the General Customs Department shall jointly with the Ministry of Finance verify and confirm these cases and submit them to the Government for consideration to allow the write-off of such debts.

2. Starting from October 1, 1996, if any import and export business enterprise found to have the ability to pay but deliberately delays tax payments is discovered, the General Customs Department shall cooperate with the State Bank and the Ministry of Finance to firmly deduct funds from the enterprise's account balance to be deposited into the state budget.

3. The General Customs Department shall coordinate with the Ministry of Finance and the Ministry of Justice to apply measures to seize imported goods from enterprises with outstanding import and export tax debts, organize auctions to collect the remaining unpaid import and export taxes, and deposit them into the state budget, with the remainder returned to the enterprise.

4. For enterprises with long-standing arrears in import and export taxes that require compulsory collection but encounter risks or obstacles preventing immediate payment of import and export taxes, the General Customs Department may permit the enterprise to defer payment provided that the enterprise pledges collateral equivalent to the amount of the debt and obtains a guarantee from a commercial bank where the enterprise maintains its account.

5. Monthly, the General Customs Department shall report to the Ministry of Trade on units with prolonged tax arrears, enabling the Ministry of Trade to suspend import licenses for these enterprises.

During the process of urging the settlement of outstanding tax arrears, if any enterprise is found to be deliberately delaying payment or taking actions to obstruct the enforcement of this task with the aim of misappropriating state budget funds, the General Customs Department shall prepare a report to submit to the Prime Minister. Depending on the severity of the violation, these enterprises must face administrative penalties or criminal prosecution.

The Prime Minister requests that Ministers and Heads of government agencies involved strictly direct the resolution of long-term tax arrears in import and export taxes within 1996 and prevent new arrears leading to budget losses in subsequent years.