REVIEW
of
FINANCE -
November, 2018
21
to import and export goods are still in sufficient;
The law document system of SE is not yet enough,
synchronous and does not comply with reality
and international practices. SE force distribution at
border gates is still thin meanwhile, equipment is
ineffective. The implementation of NSW is a new
and complicated task, so many ministries and
sectors should work closely and actively. Besides,
the infrastructure and the application of IT of many
ministries and branches are not equitable, leading to
difficulties in the implementation process.
For enterprises not yet applied administrative
procedures through NSW, the survey result shows
that, 26% of enterprises lack being trained, guided
to carry out the procedure through NSW, 23% of
enterprises lack NSW information, 11% of enterprise
said that their procedure is not available in NSW,
5.3% are other reasons.
Tax and Customs is two pioneering sectors in
administrative procedure reform and they have
made great changes contributing importantly on
the business environment improvement, creating
new ventures to enterprise community. However,
the reform of administrative procedures in Tax and
Customs sectors continues to be implemented by
improving the business processes in way more clear
and transparent as mentioned in the Resolution
No.19-2017/NQ-CP. This will make a wide
transformation in the whole society, contributing
to radical reform in order to create conditions for
the development of economic components and
community. In detail:
In Tax sector
To meet the administrative procedure reform’s
requirements according to the objectives of the
Government, Tax sector has to continue to do the
following solutions:
- To continue applying IT at least 95% in
submitting declaration forms, paying taxes and
refunding to enterprises.
- To publicize the database on tax refund, ensure
that 100% tax refund file is examined and 100% of
tax payer’s complain file is timely solved.
- To concretize the orienting tax management
policy according to the level of risk and compliance
of taxpayers, determine the validity of economic
transaction based on goods-money transaction.
- To coordinate with theMinistry of Planning and
Investment to set up the automatic tax code supply
system for enterprises.
- To continue to strengthen human resource
training for the “renovation” process, satisfy
management requirements in a modern, advanced
way in accordance with international integration.
In Customs sector
To continue to reform the administrative
procedure, strengthen the management in Customs
sector, The Ministry of Finance and Customs
industry proposes some solutions, in detail:
- To continue to improve the coordination
with ministries, ministerial-level agencies,
government agencies, and the People’s Committees
of the municipalities to promote the reform of
administrative procedure and the application of
IT in State management of ministries, sectors,
units, implement the interconnect within sectors
to coordinate the management activities and the
implementation of administrative procedures
related to goods import, export activities.
- The Ministry of Finance continues to chair
and coordinate with the Ministry of Justice and
relevant agencies in tightly controlling the issuing
of administrative procedure in Customs sector,
continuetoreviewandsimplifyissuedadministrative
procedures, ensure that these procedures are simple
and easy to implement and help to reduce the cost
and compliance time.
- The Ministry of Finance chairs and coordinates
with ministries, industries… to accelerate the
implementation of NSW, ASW, ensuring that the
connection through NSW between specialized
management agencies, units and The Ministry of
Finance (General Department of Customs), deploys
affectively the automatic customs system.
References:
1. The Ministry of Finance (2018), Thematic report on: Situation and results of
PAR implementation in the first half of 2018 and tasks for the second half of
2018 of theMinistry of Finance;
2. The Ministry of Finance, VCCI, 2018. Report on results of monitoring the
implementation of improving the business environment, enhancing national
competitiveness in the field of taxation and customs;
3. The Prime Minister’s Advisory Board of Administrative Procedure Reform
(2018). Report on the cost of compliance assessment in 2018 (APCI 2018);
4. TheMinistryof Finance, Special Issue (2018): Breakthrough in Tax andCustoms
Procedures Reform.
