20
(NSW) with the total of more than 1 million files of
19,800 enterprises which are received and processed.
Since May 2015, NSW has successfully connected
with 4 ASEAN countries (Indonesia, Malaysia,
Thailand and Singapore) to exchange the Certificate
of Origin D form for exported goods from ASEAN
(through test environment) and been ready to launch
officially when the Protocol on the legal framework
is ratified by 10 members. The implementation of
NSW, ASEAN Single Window (ASW) has made a
new and effective way for enterprises to carry out
the import and export procedures.
According to VCCI’s survey on 1,039 enterprises
about the implementation of administrative
procedures in NSW, about 30% of enterprises has
applied this method. This figure is quite similar
to the number of enterprises implementing this
administrative procedure through NSW in the
total number of enterprises having import and
export activity, disclosed by General Department
of Customs. Classified as enterprise groups,
State-owned enterprises show their highest
implementation rate of 35%, following by private
enterprises with 30% and FDI enterprises with 29%.
About activity field, 46% of agricultural,
foresting and fishing enterprises have implemented
administrative procedures through NSW, which is
the highest rate in comparison with other groups
(Because The Ministry of Agriculture and Rural
Development has the highest number of procedures
performed in NSW) while the performed rate of
enterprises in industrial/manufacturing, trade,
service sector is 23% and 29% respectively.
A relatively positive point is that the rate of
enterprises carrying out procedures on NSW is
correlated strongly with the size of enterprise’s
import and export goods value. In detail, 11% of
enterprises with the value lower than USD 1 billion
carries out procedures through NSW and this rate
is gradually increasing, up to 40% for the enterprise
with the import and export goods value size over
USD 100 billion.
When carrying out administrative procedures on
NSW, enterprises see many advantages including:
The receiving and processing time decrease (54%),
quick and simple administrative procedures
implements (54%), the licensing file preparation time
is lower than the traditional method (50%). About of
40% enterprises agreed that the file preparation cost
has been decreased, showing that, the procedure
implementation through NSW can help to reduce
official cost for enterprise. 22% of enterprises said
that they had reduced the unofficial cost when
carrying out the procedure through NSW.
Continously simplifing the administrative
procedures
The implementation of electronic tax payment,
reducing tax payment time in recent years of Tax
sector is mainly focusing on taxpayers who are
entities, enterprises while the number of enterprise
is only nearly 600,000 and the number of individual
business is over 1.5 million.
Taxes, fees from property rental, registration
fees… are not much, however the tax procedures
and tax payment file declarations are still lack
of convenience. There is a lot of responses to
administrative procedure problem in this area.
Besides, money from taxes accounts for a small
proportion of the total in State Budget but the
distribution of tax officials makes up a quite large
proportion while there is a lack of human resources
for risk inspection, examination and management.
The result of the survey in fields which Tax
sector needs to improve continuously shows
that enterprises want administrative procedures
simple (72%), reduce administrative procedures
implementation time for enterprises having good
tax executive history (62%). Tax sector also needs to
improve information quality of policy, tax law for
business (52%) and to enhance the application of
IT in receiving and processing Tax administrative
procedures (51%).
Enterprises also ask Tax authority to coordinate
activelywithotherauthorities insolvingtaxproblems
(46%) and enhance the publicity and transparency
(44%). Simultaneously, enterprises continue to
propose that Tax sector needs to improve the
working ability (38%) and the discipline of officials
and civil servants (31%). There are 26% enterprises
choose to continue to improve infrastructure in Tax
authorities for better serving.
In Customs sector, although there have been
lots of comprehensive reform appreciated highly
by business community, customs clearance time
is still longer in comparison with that of ASEAN-
6 countries. Some administrative procedures
through NSW and specialized examination (SE)
