Directive No. 790-TTg on strengthening management of state budget revenue, resolving arrears in tax payments, and ensuring completion of the 1996 revenue plan.

 DIRECTIVE
On strengthening management of state budget revenue, resolving the situation of overdue tax arrears, ensuring the completion of the 1996 revenue plan
Compared to previous years, the state budget revenue collection work for the first nine months of 1996 has made significant progress due to the strict and timely guidance of the Government, the efforts and hard work of all levels and sectors. However, the implementation progress of the revenue plan is still slow, with nine months only reaching 62.3% of the annual plan, many large revenue items achieving low results such as: revenue from the state-owned economic sector reaching 59.9%, tax revenue from the non-state-owned commercial and service sector reaching 55.3%, import-export tax reaching 58.5%, and particularly land transfer fee revenue only reaching 25.9% of the annual plan; the situation of tax evasion, arrears, and appropriation of state tax funds remains large and widespread.

To strengthen the guidance of state budget revenue collection work, resolve the situation of tax arrears and appropriation of state tax funds, ensuring the completion of the 1996 revenue plan, the Prime Minister requests:

1- Ministries, sectors, and People's Committees of provinces and cities guide units to organize the arrangement and orientation of production and business activities, promptly address difficulties to boost production in the last months of 1996, especially for important products that generate significant revenue for the state budget.

2- All levels and sectors direct units and enterprises under their jurisdiction to strictly comply with the Tax Law, pay taxes and other receivables to the state budget accurately and fully; they may not arbitrarily retain revenues, adjust payable amounts without government permission; strictly implement accounting and statistical systems, practice thrift in expenditures to enhance production and business efficiency, increasing savings submitted to the state budget.

3- The General Department of Customs takes the lead in coordinating with relevant sectors to properly implement Directive No. 575/TTg dated August 24, 1996 of the Prime Minister, while promptly seeking the Prime Minister's opinion on new developments during the implementation of the above directive to urge and resolve import-export tax arrears in 1996.

4- Regarding domestic production and business activity revenue:

The Ministry of Finance organizes close monitoring of each enterprise's overdue tax debts, categorizing each debt for resolution according to the following directions:

a) For debts allowed to be carried forward under the Law, the tax sector must organize monitoring to urge prompt payment of newly generated debts by enterprises, collecting them into the state budget according to the Law, preventing the conversion of legally carried-forward debts into arrears.

b) For tax debts that cannot be recovered due to unit mergers, dissolution, prolonged losses making it impossible to pay taxes, detailed statistics and analysis of each case are required to write off or cancel debts according to regulations.

c) For difficult-to-collect tax debts due to enterprises suffering losses, lack of capital, uncompetitive products unable to be sold, specific classification and resolution measures are needed.

d) For arrears caused by enterprises deliberately appropriating state tax funds for local interests, the tax sector must take decisive measures to collect these funds into the state budget, while intensifying inspection activities to prevent budget loss, correcting compliance with tax laws.

4- Regarding revenue from land transfer rights, the Ministry of Finance needs to urgently classify and report to the Prime Minister measures to resolve arrears definitively.

5- State Audit, Financial Audit, and Tax Audit need to organize inspections and corrections of financial management in certain sectors such as Postal and Telecommunications, Aviation, and Electricity.

Inspections and audits of enterprises should be conducted in accordance with Directive No. 424/TTg dated August 23, 1993 of the Prime Minister regarding the coordination between legal protection agencies.

Provincial and municipal People's Committees, ministries, and sectors need to have specific plans, strictly and persistently guide state budget revenue work, especially resolving tax arrears definitively, striving to complete the state budget revenue tasks assigned by the National Assembly for 1996.

The inspection and supervision of enterprises must be carried out in accordance with Directive No. 424/TTg dated August 23, 1993, of the Prime Minister regarding the coordination among law enforcement agencies.

Provincial People's Committees, city People's Committees, Ministries, and sectors need to have specific plans, strictly direct, and energetically carry out tax collection work, especially resolving the outstanding tax arrears situation thoroughly, striving to complete the State budget revenue task for 1996 assigned by the National Assembly.