Speaking at an online meeting of the national tax authority on the construction of the Tax Administration Law (replacement), Director of Mai Xuan Thanh Tax Department said that according to the program of formulating legal documents of the Ministry of Finance, the Tax Administration Law project (replacement) with the National Assembly's 10th Session will take place in October 2025.
According to Director Mai Xuan Thanh, the practical implementation of laws on tax management shows that some provisions in the current Law on Tax Administration are not in accordance with the requirements and demands of practical socio-economic development and the provisions of specialized laws. Accordingly, both taxpayers and tax authorities believe that amending the Law on Tax Administration not only helps improve tax compliance but also helps optimize tax management and promote the country's economic development.
"In the context of the country entering the new era; the Government issued the Action Program to implement Resolution No. 57-NQ/TW has set out important tasks related to tax administration in the context of e-commerce development and digital transformation, requiring the tax management industry to revise the tax management law to meet the management requirements in the new context, especially for the rapidly developing e-commerce activities." - Director Mai Xuan Thanh emphasized.
Accordingly, the viewpoint of building the Law on Tax Administration (replacement) is to simplify processes and procedures, respect taxpayers to protect their legitimate rights, based on integrated databases, promote voluntary compliance of taxpayers, thereby aiming to promote digital transformation, unity, publicity and transparency in tax collection management.
The draft Law on Tax Administration (replacement) proposes to study, amend and supplement 114/152 articles; add 6 new articles; abolish 9 articles to resolve problems arising from practice, ensure synchronization and unity with relevant laws, implement international cooperation on taxes and international treaties; modernize tax management in the context of digital transformation; enhance the effectiveness of tax inspection work, review regulations on tax inspection functions to comply with the Law on Inspection being amended and supplemented; at the same time, supplement regulations on tax management according to Resolution 107/2023/QH15 on applying additional corporate income tax according to regulations against global tax erosion.
Implementing the Party and State's policy on strengthening decentralization and delegation of authority, proposing amendments and supplements to 6 articles such as decentralization of tax management between tax management agencies according to the new organizational model; decentralizing tax collection to other state agencies (specialized agencies are responsible for determining and collecting some state budget revenues instead of only tax authorities)...
At the meeting, the opinions expressed by representatives of tax departments/buroes in the area focused on discussing problems arising in practice, thereby providing orientations and hopes to amend and supplement the Law on Tax Administration to meet practical management requirements such as: the issue of organizing the shift from specialized inspection to specialized inspection; specific operations on registration, declaration, tax refund, etc.
