According to the Draft Law on Tax Administration (amended) recently sent by the Ministry of Finance to the Ministry of Justice for review after being accepted, explained and revised according to the comments of the National Assembly Standing Committee.
In this 9th draft law, the drafting agency has added many new contents on building a tax management force compared to the 2019 Tax Administration Law.
Accordingly, regarding the regime of supporting tax officials, the Ministry of Finance proposes 2 options:
Option 1 (in case the Politburo agrees before the law is passed): Tax management civil servants are entitled to receive monthly support equal to 100% of their salary according to the current salary coefficient (excluding allowances).
This monthly support is paid at the same salary period and is not used as a basis for calculating social insurance contributions and benefits. Income from this support is exempt from personal income tax and other financial obligations to the State.
Option 2 (in case there is no Politburo's opinion before the law is passed): The Government stipulates the addition of income for tax management civil servants and employees in tax management agencies after being approved by competent authorities.
Also according to the bill, tax management civil servants are allowed to apply the regime of titles, standards, salaries, benefits, badges, titles, uniforms, and badges of tax management civil servants to ensure tax management, encourage, enhance responsibility, professionalism, and effectiveness in performing public duties.
The State ensures financial resources for the operations of tax management forces and tax management agencies; in which priority is given to allocating the annual state budget to build and operate an information technology system, digital transformation in tax management, electronic invoices, facilities, equipment and professional tasks to serve the work to improve tax management efficiency.
