The Tax Department (Ministry of Finance) said that Resolution No. 198/2025/QH15 passed by the National Assembly on May 17, 2025 officially took effect, bringing a breakthrough mechanism for the private economy. The highlight is exemption from on-site inspection for business households, businesses and individuals who comply with the law, helping to reduce inconvenience and create a favorable business environment.
Regarding the principles of inspection, examination, licensing, certification, competition and access to resources for enterprises, business households and individuals, Resolution No. 198/2025/QH15 clearly states:
Firstly, the number of inspections for each enterprise, business household, and individual (if any) must not exceed once a year, except in cases where there are clear signs of violation.
Second, the number of inspections at enterprises, business households, and individuals (if any), including inter-sectoral inspections, must not exceed once a year, except in cases where there are clear signs of violations.
Third, for the same state management content, in case of having conducted inspection activities, no inspection activities shall be conducted or having conducted inspection activities, no inspection activities shall be conducted for enterprises, business households, and individuals in the same year, except in cases where there are clear signs of violations.
Fourth, the inspection and examination plans and conclusions for enterprises, business households and individuals must be made public according to the provisions of law.
Fifth, strictly handle acts of abuse, taking advantage of inspection and examination to harass, causing difficulties for businesses, business households, and individual businesses.
Sixth, strongly apply digital transformation in inspection and examination activities for businesses, business households, and individuals. Prioritize remote inspection and examination based on electronic data; reduce direct inspection and examination.
Seventh, exempt from on-site inspections at enterprises, business households, and individuals for enterprises, business households, and individuals who comply with legal regulations.
Eighth, perfect the legal system, remove barriers to accessing the market, ensure an open, transparent, clear, consistent, stable, easy-to- comply with, and low-cost business environment.
First, strongly implement the shift from pre-inspection to post-inspection in conjunction with improving the effectiveness and efficiency of inspection and supervision. Transfer the management of business conditions from licensing and certification to announcing business conditions and post-inspection, except for a few areas where licensing procedures are required according to international regulations and practices.
Ten is, there is no discrimination between entities in economic sectors in mobilizing, allocating and using capital, land, resources, assets, technology, human resources, data and other resource resources.
Once, strictly handle according to the provisions of law for acts of limiting competition, unfair competition, abusing dominance and monopoly positions.
Twelve, strictly prohibit media agencies, newspapers, organizations and individuals from harassing, negative, reporting false and inaccurate information, affecting businesses, entrepreneurs, business households and individual entrepreneurs.
