In order to fulfill the target of State revenue collection of VND315,000 billion in 2021, the General Department of Vietnam Customs (GDVC) issued Directive No. 215/CT-TCHQ on synchronous and drastic implementation of solutions on facilitation and enhancement of State management and prevention of revenue loss.

Customs actively discuss and remove difficulties for businesses. Photo: H.N

Focus on implementing solutions

In 2021, the GDVC is assigned a State budget revenue estimate of VND315,000 billion by the National Assembly under Resolution No.128/2020/QH14. The estimate is built on the basis that GDP growth is 6%; the price of crude oil is US$45/barrel; tariffs in FTAs continue to see deep reductions; while some new FTAs are signed. The Ministry of Finance assigns the desired target in 2021, increasing by 5% compared to the estimate (VND331,000 billion).

To fulfill this task, the GDVC requires its subordinate units to drastically follow the Government’s Resolution No. 01/ND-CP datedJanuary 1, 2021 on major tasks and solutions for implementing the socio-economic development plan and the State budget estimates for 2021 with the Government’s motto of “Solidarity, Discipline, Innovation, Creativity, Development Aspiration".

Develop and implement drastically and synchronously the action plan for the reform of administrative procedures, Customs modernization, improvement of the business environment, and enhancement of national competitiveness for 2021 according to the request of the Government in Resolution No. 02/NQ-CP dated January 1, 2021 and Resolution 01-NQ/ BCSĐ dated January 4, 2021 of the Party Committee of the Ministry of Finance on the direction for successful performance of financial and budget tasks in2021.

Accordingly, regularly meetwith businesses to remove difficulties and arising problems related to customs procedures, tax policies, tax administration, accounting regime, tax exemptions and refund regimes; reform administrative procedures, customs procedures, tax management procedures, shortening customs clearance time; deploy the National Single Window and ASEAN Single Window; regularly update, disseminate, publicize and train new policies forthe business community, promote coordination with commercial banks, expand the e-tax payment program 24/7 and pre-authorized tax payment program, and continue to maintain and improve the efficiency of the Customs-Business working group.

Raise awareness and importance of reform and modernization associated with improving the efficiency of management in public service performance; receive and promptly solve difficulties, problems, reflections of businesses and business associations in the customs area; consider as the key task on customs modernization and reform in 2021, the whole customs sector continues to raise the ranking of the cross-border trade transaction index in 2021 by 10-15 places compared to 2018.

The whole sector will also strengthen the fight against revenue loss through supervision and inspection of customs procedures, post-clearance audit, specialized inspection, fighting against smuggling and trade fraud; focus on checking and preventing fraud related to quantity, value, code, origin, and trademark of goods.

Assign specific tasks to each department

The GDVC has also assigned specific tasks to each unit. Accordingly, as the regulating department, the Import and Export Duty Department should propose the GDVC to assign the desired revenue target to each provincial and municipal customs department; monitor revenue collection; assess the impact on the State revenue of the implementation of FTAs, especially FTAs that takes effect from 2021likethe RCEP and UKVFTA; research, propose and implement solutions to increase revenue and combat State revenue loss; actively monitor and assess the impact of the Covid-19 pandemic and integration commitments on the State revenue to report to competent levels.

At the same time, focus on reviewing and grasping the tax debt of municipal and provincial customs departments; classify recoverable tax debt groups and irrecoverable tax debt groups. Regularly supervise and urge units and provide solutions for tax debt collection in accordance with reality and report to the leader of the GDVC to assign the target of recoverable tax debt in 2021 to each municipal and provincial customs department; monitor the monthly and quarterly tax debt collection and settlement; deploy and request municipal and provincial customs departments to complete the dossiers for taxpayers subject to tax write-offs.

In addition, the Import and Export Duty Department needs to strengthen checks oncustoms value to avoid omitting shipments that are implemented under-value declarations but are not consulted or promptly handled to prevent cases of high- risk value fraud; deploy plans on value checking, focus on high-export tax rate commodity groups and commodities, and the import consumer goods with high import turnover, high tax rate and high import frequency.

The Customs Control and Supervision Department needs to strengthen control and supervision for import and export goods, land border gates; means of transport temporarily imported for re-export across land border gates; goods for export processing and production; review warehouse, yards and sites to ensure separation of the domestic goods area from imported goods; instruct and remove problems in implementing FTAs; review C/O verification, minimizing the number of C/O forms subject to verification to save costs for businesses.

Build asmart customs management model based on the specific operational activities, detailed fields, including arising plans and situations and the characteristics of each route and area. Effectively implement the Scheme on reforming the model of quality inspections and food safety inspections for import goods to facilitate import and export activities, reduce costs and shorten the customs clearance time across border gates.

Regarding anti-smuggling, the Anti-Smuggling and Investigation Department and other units need to strengthen measures ofdrugs control in all stages, routes and areas. Closely coordinate with competent forces in the customs area in accordance with the functions, duties and competency; improve the efficiency of information collection, exchange and processing with foreign organizations and individuals, especially information about specific violations, suspects and shipments, and information related to smuggling of drugs, banned goods and goods infringing intellectual property rights.

The GDVC request municipal and provincial customs departments to create the bestconditions for goods clearance but still ensure strict supervision and management; strengthen checking and grasping revenue sources; research, propose and implement solutions toincrease revenue and anti-revenue loss; assess the impact of international integration commitments on State revenue; assign the revenue estimate and target for 2021 to each customs branch.