Clarifying the responsibilities of electronic invoice suppliers
On April 8, in Hanoi, the Tax Department held a conference to review and amend the Tax Administration Law comprehensively. Speaking at the opening, Deputy Director Dang Ngoc Minh emphasized and perfected the law on finance - budget, especially in areas such as the State budget (state budget), tax administration, always directed by the Party and the State to create motivation to promote growth, control inflation and macroeconomic stability. This content has been clearly shown in the 13th Party Congress and Resolution, as well as the resolutions of the National Assembly and the Government.
On March 7, 2025, the Ministry of Finance issued Notice No. 281/TB-BTC announcing the conclusion of Minister Nguyen Van Thang on the implementation of laws related to scientific and technological development, innovation and transformation of national numbers; At the same time, organize the organizational structure. Accordingly, the Tax Department is assigned as the unit to assume the prime responsibility and coordinate with the Department of Tax Policy Management, Fees and Fees, Legal Departments and units under the Ministry of Finance for the draft Law on Tax Administration, and submit it to the National Assembly for consideration at the October October meeting.
Earlier, on 10.2.2025, the Ministry of Finance issued Official Letter No. 2811/BTC-CT to ministries, ministerial-level agencies, government-attached agencies, Central Committee of Vietnam Fatherland Front, People's Committees of provinces and centrally-run cities and Vietnam Trade and Industry Federation to collect comments on the application for tax management law. Up to now, the Tax Department has received 47 opinions, including 28 completely agreed upon and 19 units that have contributed to the draft.
Deputy Director Dang Ngoc Minh affirmed that this amendment to the Law on Tax Administration not only aims to overcome shortcomings and limitations in the implementation process but also aims to perfect the tax legal system in a modern direction, approaching international practices. At the same time, the new law will enhance the application of information technology (IT) and promote digital transformation in tax management and support for taxpayers.
He suggested that key departments/units under the Tax Department such as the Policy Department, International Tax Department, Tax Affairs Department, Technology Department and Digital Transformation Department should seriously and fully absorb the opinions and proposals of delegates attending the conference to serve as a basis for completing the Proposal for the development of the Law on Tax Administration (replacement), and submit it to competent authorities in accordance with regulations.
At the conference, many comments on the development of the Law on Tax Administration (replacement) were given from units under the Ministry of Finance, the Tax Consulting Association, auditing companies, departments/units under the Tax Department and Tax Branches in the Northern region.
The representative of the Tax Department of Region I proposed to add more unified and feasible regulations on administrative sanctions in the tax sector, especially related to electronic invoices (EVs). At the same time, it is recommended to apply increased fines for repeated violations. Regarding IT applications such as e-commerce and cash registers, this representative said that it is necessary to clarify the responsibilities of solution providers, to ensure the accuracy and transparency of the data provided.
Proposal to regulate high-income business households to be converted into enterprises
The representative of the Inspection - Inspection Board proposed to add specific regulations on the time limit for tax inspection and examination, in accordance with the nature of each case, on the basis of the principle of risk management. Accordingly, the inspection period is expected to be 10 days, which can be extended by 10 days; for complex cases, it can last up to 20 days and can also be extended by 20 days.
Notably, the representative of the Tax Consulting Association said that it is necessary to supplement regulations for business households with high revenue, require the implementation of tax approval procedures or require the conversion to the form of enterprises. This is to ensure fairness among taxpayers and in line with current management practices.
The conference ended in a serious and responsible working atmosphere, clearly demonstrating the determination of the Tax sector in selectively receiving contributions, in order to complete the dossier proposing the development of the Law on Tax Administration (replacement) and submit it to competent authorities for consideration in accordance with legal regulations.
