Official letter No. 3658/TCT-QLN
dated August 18th, 2023 of the General Department of Taxation regarding strengthening implementation of measures to manage and recover tax arrears
Posted: 22/8/2023 9:18:10 AM | Latest updated: 30/8/2023 4:57:04 PM (GMT+7) | LuatVietnam: 5772
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Aim to reduce outstanding tax arrears to the end of 2023, the General Department of Taxation synthesized a List in details of taxpayers whose tax arrears are over at least 90 days counted to July 31st, 2023 and sent it to local Departments of Taxation in order to urge them to recover the tax arrears.
With regard to taxpayers whose tax arrears are under 90 days, Departments of Taxation will immediately take measures such as phone call, message, email, invitation to work, issuance of notice of tax arrears, etc. to urge the payment, do not let tax debt linger, prolong.
With regard to taxpayers whose tax arrears are over 90 days or tax arrears are subject to enforcement, Departments of Taxation will immediately take enforcement measures in order to recover the tax arrears. If after the enforcement decision expires, the taxpayers have yet to pay the tax arrears or pay insufficient tax arrears, it is required to timely transfer to take suitable enforcement measures in accordance with regulations.