Officers of Ha Nam Ninh Customs Department at work. Photo: H.N

According to the GDVC, the domestic economy has shown positive signs. Exports have restored after the world market demand resumed the increase.

The sharp increase in foreign investment attraction has led to a 15.9% increase in total import-export turnover in the first nine months of 2024 compared to the same period in 2023. Of which, taxable export turnover rose 7.1% and taxable import turnover grew 16.5% year-on-year.

Implementing Official Dispatch No. 85/CD-TTg dated September 2, 2024 of the Prime Minister on the management of the State budget estimate and Official Dispatch No. 10639/BTC-NSNN dated October 4, 2024 of the Ministry of Finance on of the management of the State budget and the Central budget in the fourth quarter of 2024, the GDVC requests heads of units to direct and perform tasks.

The GDVC directs units to focus on promoting administrative procedure reform, improving the business environment, enhancing national competitiveness; removing and resolving difficulties and obstacles for enterprises, facilitating enterprises to develop stably, attract investment, improve new production capacity, boost economic growth, and create the premise to increase the State revenue.

Additionally, the GDVC requests the units to strengthen dissemination of policies, administrative procedures, diversify supportive forms for enterprises at all stages, departments and fields by innovating supportive methods for taxpayers.

Regularly assess the state collection, review and monitor revenue sources, especially the main revenue sources of the unit, ensure accurate and sufficient revenue collection, and strive to achieve the highest revenue in implementing the revenue estimate for the whole year.

In parallel with facilitating enterprises, in order to improve the effectiveness of state management, prevent revenue loss in performing the state revenue collection, the GDVC requests units to strengthen information collection, identify risk signs to take inspection and control measures.

Actively promote post-clearance audit for cases with signs of violations, specialized inspections; fight against smuggling and trade fraud; focus on checking quantity, value, code, origin... and prevent revenue loss in the area.

Review and check the name, codes, and tax rates of goods at the customs clearance and post-clearance audit stages to detect and handle cases of false code and name declaration to enjoy low-tax or special preferential tax rates.

Focus on checking items in the List of import and export goods with risks in classification and tax application and items instructed by the GDVC.

Implement inspection and valuation ruling during customs processes, check post-clearance values for items and enterprises with risks of false value declaration to correctly identify customs value, taxable value, apply measures to verify the accuracy and honesty of customs valuation submitted by enterprises to prevent and detect cases of price fraud, thereby taking measures to handle as per regulations.

Review and classify groups of recoverable and uncollectable debts, collect and handle tax debts to achieve the tax debt collection target as of December 31, 2024, lower than December 31, 2023.

The GGVC also requires units to strengthen inspection, review, and handle tax-exempt and non-taxable subjects as prescribed in the Law on Export and Import Duty and other tax laws, and properly process tax exemption procedures as prescribed in legal documents and guidance documents of the Ministry of Finance and the GDVC.

For problems arising in the implementation of tax exemption procedures related to specialized management ministries (such as determining goods that are not produced domestically to implement tax exemption procedures for raw materials, supplies, and components exempted from import tax within five years from the start of production under regulations of the Ministry of Planning and Investment; imported and exported goods for environmental protection under the list and criteria prescribed by the Ministry of Natural Resources and Environment...), and promptly report to the GDVC to report to the Ministry of Finance for tax exemption in accordance with regulations.

Strictly control and perform tax refunds, and handle excess tax payments in line with regulations on import and export taxes, on tax management, implement anti-fraud solutions in tax refunds; coordinate with domestic tax agencies and other forces in the fight against VAT refund fraud, and ensure tax refunds in accordance with the law.

Additionally, the GDVC also directs the units to urgently review refunded tax amount in 2024, and implement tax refund and settle excess tax payments to the right subjects, no later than December 2024.

Notably, focus on reviewing specific subjects such as: tax refunds for cases that fully meet the conditions specified in Decree 26/2023/ND-CP; tax refunds for imported goods for production and business but products have been exported as per the provisions of Article 36 of Decree 134/2016/ND-CP. If there is not enough basis to identify that imported goods have been put into production and actually exported, the refunded tax amount will be recovered in accordance with regulations; and handle excess tax payments for cases of additional submission of C/O.

The GDVC said that units need to strengthen inspection and review of cases that have been exempted from additional import tax under the decision of the Ministry of Industry and Trade (anti-dumping tax, self-defense tax, anti-subsidy tax). If the quantity of exempted goods exceeds the quantity of goods on the decision of the Ministry of Industry and Trade or the imported goods are not put into production, the units need to notify the organizations and individuals that have been exempted, and implement tax assessment for goods ineligible for tax exemption under the additional import tax rate in the official decision of the Ministry of Industry and Trade and continue to process procedures in accordance with the provisions of the Law on Tax administration.