On the morning of December 20, the Office of the President held a press conference to announce the President's Order on laws passed by the National Assembly at the 8th Session.
The laws promulgated include: Law amending and supplementing a number of articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Law on Management and Use of Public Assets, Tax Management Law, Personal Income Tax Law, National Reserve Law, Law on Handling of Administrative Violations (1 law amending 9 laws).
Mr. Le Tan Can - Deputy Minister of Finance said that regarding the content of amending and supplementing a number of articles of the Law on Tax Administration, the law focuses on amending and supplementing regulations to remove obstacles in mechanisms and policies, and improve the effectiveness and efficiency of tax administration.
At the press conference, the press raised questions about the law amending the Law on Tax Administration, which assigns the Government to regulate the amount of tax debt and the period of tax debt subject to exit suspension measures.
Responding to this content, Mr. Hoang Thai Son - Director of the Legal Department (Ministry of Finance) said that according to current law, the overdue period is 90 days for individuals and business households with tax debts but must go through the steps of tax enforcement by the tax authority to postpone exit; have documents urging tax payment, along with applying measures such as deducting money from the account.
"Before enforcing, the authorities will notify households and individuals before enforcing and prohibiting them from leaving the country," said Mr. Hoang Thai Son.
Based on the actual situation, according to Mr. Hoang Thai Son, the Ministry of Finance proposed that the National Assembly pass a new law to assign this content to the Government for guidance.
According to the draft Decree being developed by the Ministry of Finance and prepared to be submitted to the Government, this agency proposes to increase the threshold for temporary suspension of exit for individuals and business households with tax debts of over VND50 million from 90 to 120 days to suit reality.
Regarding impact assessment, Mr. Son said that statistics on the number of business households and individuals owing over 50 million VND in taxes show that there are about 81,000 cases.
"We think that with the level being proposed to the Government, with the quantity and according to international experience surveyed, the level of 50 million VND is appropriate. The number of impacts and for enforcement and exit ban should be increased from 90 to 120 days.
At the same time, within those 120 days, we still have to go through the steps prescribed by law before proceeding with enforcement," Mr. Hoang Thai Son stated.
The Director of the Legal Department affirmed that this is one of the very effective measures in tax management to ensure that people and individuals properly exercise their rights related to taxes and ensure tax payment to the State.
Previously, in the draft in early December 2024, the Ministry of Finance proposed that individuals with tax debts of 120 days or more of 10 million VND will have their exit suspended; businesses with tax debts of 120 days or more of 100 million VND will have this measure applied to the legal representative of the business.
Thus, the new proposed tax debt level proposed by the Ministry of Finance this time has increased 5 times compared to before.
