Recent cases

In the past 1 month, the Customs Sub -Departments of Ho Chi Minh City Customs Department have issued a decision to postpone exit for 12 individuals who are legal representatives of enterprises due to tax debt. It is worth noting that the exit temporary temporation is applied to cases of tax debt with significant difference. Regardless of the severity of the case is the case of Mr. Le Huy Binh, Director of Kim's legal representative of Chemical Trading Company Limited. The Customs Branch of Saigon Port, Area 4 has sent a notice to the Immigration Department of the Ministry of Public Security on temporary exit for Mr. Binh because his company has not fulfilled the tax payment obligation to the number. Money up to 977.2 million.

Similarly, Mr. Nguyen Huu Huynh, Director and legal representative of An Thai Food Technology Company Branch, was also postponed from the exit because his company owed nearly 290 million dong of tax. In the case of Mr. Tran To Quyen, the Director and legal representative of Ngoc Dieu Service Trading and Service Company was also postponed from the exit due to more than 10.2 million dong of tax. Not only Ho Chi Minh City, the Tax Department of Bien Hoa, Vinh Cuu of Dong Nai Tax Department also sent a notice of requesting the Immigration Department of the Ministry of Public Security to postpone the exit for 64 individuals. Legal representatives of tax debt enterprises. Earlier in October 2023, the Tax Department of District 7, Nha Be district, under the Ho Chi Minh City Tax Court, also asked the competent authority to prohibit the exit for 11 individuals who are legal representatives of 11 Enterprises debt.

In addition, there are some cases when many people come to the airport to know how to postpone the exit due to tax debt. For example, in October 2013, Ms. LTV's legal representative of Baby Care Trading Company District 1, Ho Chi Minh City, sent a petition to the Saigon Port Customs Branch in Area 1 Because the notice of postponement of exit while never being a director and not knowing anything about Baby Care Company. She affirmed that she was stolen information to establish a company with a bad purpose of tax evasion and asked the business registration agency to coordinate the work of providing Baby Care Company's records to the police agency. Verification. The fake fake recalls the business registration certificate of this company. At the same time cancel the temporary notice of exit for her.

According to Mr. Nguyen Tien Dung, the Deputy Director of Ho Chi Minh City Tax Department allows the tax industry to send a notice of the Immigration Management of Immigration to postpone the exit of tax violators. Mr. Dung also affirmed that after these individuals pay taxes, the tax authorities will notify the Immigration Department of Immigration to remove the postponement of the exit.

Whether there is another measure

Although the postponement of exit is applied to businesses that owe taxes, the reality shows a big difference in the amount of tax debt between cases where businesses owe taxes up to tens of billion dong while There are also businesses that only hatch a few hundred thousand dong. Typically, the case of the director and legal representative of the Chemical Trading Company Limited, the promotion of the person proposed to postpone the exit because this enterprise owes more than 997 million VND, excluding the late payment penalties .

In the opinion of businesses, the ultimate goal of applying sanctions for tax debt enterprises is to recover the amount of debt to the state budget. Therefore, the measure of enforcement of corporate accounts should be a top priority. A business manager in District 7 shared in 2023, he received a notice from District 7 Tax Department about his business owe value added tax of about 10 million VND, the tax authority required the business. pay tax within 5 days from the date of issuance of the notice. If not, the sanctions will include the proposal to postpone the exit, the director said that the company's accountant has completed a full tax report but forgot to pay taxes.

As soon as we received the notice, we immediately paid the tax and paid the fine, he also expressed that we did not intentionally evade taxes but due to the negligence of the specialized department and fixed it right after receiving the notice of Tax authorities. However, through this incident, I found that the tax authorities can choose other ways to recover tax debts and support businesses more effectively. For example, instead of the announcement time to make decisions in just 5 days is too short, so the business for 30 days to check and perform tax obligations. This 30 -day period is enough for businesses that are facing financial difficulties to manage and pay taxes. The businessman also added that in case the enterprise is postponed from the exit due to the negligence of the removal of the decision to postpone the exit will take a lot of time and procedures.

More importantly, the decision to postpone the exit will become a black spot in business and business records. According to an inspector of Ho Chi Minh City Tax Department, the legal representative of the enterprise was postponed from the exit because the tax debt enterprise was the result of a process that lasted for months. The reason is that besides the units who deliberately evade taxes, many businesses have difficulty in business, leading to tax debt. In these cases, the tax authority always informs and works with businesses to listen to their proposals and commitments on paying taxes for a certain period of time.

Only when the enterprise does not comply with the commitment, the tax authority will conduct tax enforcement. The initial tax enforcement measures include blockade of bank accounts to notify invoices no longer valid for use if the enterprise still does not pay taxes after applying these measures. The tax authority is forced to apply many other measures, including the proposal to ban exit for the legal representative of the tax authority as the unit responsible before the law for the owner of the business banned from exit.

Regarding the fact that the enterprise owes only a few million dongs to be banned from exit, the inspector said one of the important tasks of the tax industry is to focus on recovering tax debts to ensure revenue for the state budget. . Therefore, the tax authority must apply coercive measures so that businesses are responsible for completing the budget payment. If not implementing superiors will ask questions about why the tax authority does not comply with the provisions of the law. However, the Inspector also said that the flexibility of prohibiting exit enterprises that tax debt needs policies of the State and the adjustment of tax laws.

Tax debt, even a dollar is also a violation

Lawyer Nguyen Quoc Toan Director of IAM Law Firm of Ho Chi Minh City affirmed that even a tax debt is also a violation of the law. Individuals and businesses related to overdue tax debts are subject to the same handling according to the provisions of law. Taxes do not distinguish between rich and poor, there is no less debt or much debt but only overdue debt is a violation. Lawyer Toan cited the story of an American man because the 500 dollar house tax was paid but forgot the accumulated interest rate in the payment period was sent to $ 8.41. As a result, his three years later was distrained of the $ 60,000 house. Lawyer Toan emphasized that more than $ 8 debt could be distrained.

The principle of the US law is not to pay enough taxes in the previous year the property owner will be considered a tax debt. Applicable to the business, tax debt nearly 1 million dong of lawyer Toan said that this figure sounds small at first, but if counting the excessive interest rate in the past 11 years, the debt is definitely not just stopped at 1 million. The viewpoint of Associate Professor Dr. Dinh Trong Thinh, Academy of Finance, Financial Economic Expert said that the tax is the highest legal provision, contributing to the state budget that each individual enterprise There are revenue with mandatory profits. In principle, the enterprise and the legal representative of that enterprise must calculate the declaration and compliance with the tax payment.

Associate Professor, Dr. Thinh simply speaking decisions to postpone the exit or coercion related to tax debts in order to ensure the upper laws of the enterprise and entrepreneurs have made enterprises. Karma, who has been the legal representative of the enterprise, must put the element of the law on top. The tax debt notifications are sent by the management agency many times about the business during that time. The legal representative of the unit could not help but know or think small money is not worth caring. I think there should be no distinction and travel with cases of slow tax debt like this.

Who is responsible for slow tax refund?

In the context of the increasingly tight tax industry and the payment of taxes and handling of tax debts, many businesses believe that the tax authority also needs to be responsible for the delayed tax refund. Recently, Vietnam Rubber Investment Limited Company has said that the enterprise has been delayed for about 2 years with the amount of up to nearly VND 70 billion. Even the current amount of tax refund is greater than the charter capital of the business company forced to suspend operations because there is no capital to turn around. The representative of the company said that despite many difficulties, businesses could not dissolve because if the dissolution of the procedures to receive tax refund later would be more and more difficult. The detention of tens of billion dong of value added tax has made businesses short of financial resources unable to carry out export orders and constantly lose customers.

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