Laws of Vietnam

In order to fulfill the plan of collecting import-export taxes in 1996 already passed by the National Assembly, in addition to the measures recommended by the Government at the beginning of this year, the Prime Minister requests the Ministries and branches to urgently do the following works:

1. To clear tax arrears, the General Department of Customs should discuss with the Ministry of Finance to consider exempting or reducing fines for the delay of tax payment by the units which pay their tax arrears before September 30, 1996. With regard to the tax arrears registered before April 1, 1992 which the units concerned cannot pay (because these units have been dissolved, have gone bankrupt or have incurred losses...), the General Department of Customs shall, together with the Ministry of Finance, check and confirm their inability to pay tax arrears, and submit it to the Government for permission to write off their debts.

2. From September 30, 1996 on, if an import-export enterprise is found capable of clearing its tax arrears but deliberately refuses to pay, the General Department of Customs should, in cooperation with the State Bank and the Ministry of Finance, resolutely deduct the amount of tax arrears of that enterprise from its bank accounts and remit it to the State Budget.

3. The General Department of Customs shall, in cooperation with the Ministry of Finance and the Ministry of Justice, take measures to requisition the goods imported by those enterprises which are in import-export tax arrears, organize an auction of these goods to collect the amount of import-export tax payment owed by them and remit it to the State Budget, and return the remainder to them.

4. With regard to those enterprises which have been in arrears in import-export tax payment and subject to coercive measures but which have met with risks and contingencies, therefore are unable to fully pay their import-export taxes immediately, the General Department of Customs may reschedule their debts on condition that they pledge property with a value equal to their tax arrears as collateral and that the Commercial Bank where the enterprises concerned open their accounts stand guarantee for the repayment of their debt.

5. Every month, the General Department of Customs shall notify the Ministry of Trade of those units which have long been in arrears with their import-export taxes, so that the Ministry of Trade can suspend the granting of import licenses to these enterprises.

6. In the drive to promote the collection of tax arrears, if an enterprise is found deliberately refusing to pay, or trying to obstruct tax collectors from doing their duty in order to appropriate tax of the State Budget, the General Department of Customs must file a report to the Prime Minister. Such enterprise must be subject to administrative sanction or examined for its criminal liability depending on the seriousness of its violation.

The Prime Minister requests the Ministers and the Heads of the agencies attached to the Government concerned to strictly direct the definitive settlement of prolonged arrears in import-export tax payment in 1996 and to prevent the continued delay of tax payment leading to losses for the State Budget in the following years.

The Prime Minister