Progress of tax refund handling and tax inspection exceeding the plan
According to the information of the Tax Department, by May 28, 2025, the whole industry has issued 6,796 decisions to refund value-added tax (VAT), with a total amount of more than VND 53,003 billion, equivalent to 30.1% of the annual estimate and equal to 108% of the same period last year.
In the field of personal income tax (PIT), as of June 2, 2025, the tax authority has received more than 787,000 declarations with tax refund requests, of which 75% were generated from suggested declarations. The system determined that more than 342,870 records were eligible for automatic refunds, with a total refund of VND 1,579 billion. To date, nearly 266,000 refund orders have been issued, equivalent to VND1,218 billion paid by the State Treasury.
Inspection and examination work has also been promoted. In the first 5 months of the year, the Tax sector conducted 15,848 inspections and examinations, reaching 23.6% of the annual plan. The total amount of money recommended for handling is VND 20,490 billion, equal to 142% over the same period. Of which, the budget revenue increased by VND 5,632 billion, the deduction was VND 864 billion, and the loss was reduced by nearly VND 14,000 billion.
Regarding tax debt collection, in May 2025 alone, the amount collected is estimated at VND 9,046 billion. Accumulated in the first 5 months of the year, the Tax sector has recovered VND39,410 billion in debt, of which VND37,421 billion was collected through debt management measures and VND1,989 billion was collected through debt enforcement.
Accelerating the deployment of electronic invoices from cash registers
From June 1, 2025, according to the provisions of Decree 70/2025/ND-CP, households and businesses with revenue from 1 billion VND/year, selling directly to consumers and using sales devices must deploy electronic invoices with a code generated from cash registers.
The Tax sector has proactively issued a telegram to direct, upgrade the technical system, coordinate with local authorities and organize online conferences nationwide to support business households. June and July are identified as the peak months of implementation.
Recorded results: In the first 5 months of 2025, 109,305 businesses registered to use electronic invoices from cash registers, issuing more than 969 million invoices. Accumulated to May 31, 2025, there were 202,319 registered establishments, an increase of 217.5% compared to the end of 2024, with the total number of successful initiated invoices being over 2.3 billion.
In general, in the first 5 months of 2025, the total number of electronic invoices received and processed was more than 2.6 billion invoices; accumulated from implementation to May 31, 2025 was 14.4 billion invoices.
Increasing tax collection from e-commerce
Tax management for business activities through digital platforms continues to achieve positive results. In the first 5 months of 2025, total revenue from organizations and individuals with e-commerce activities is estimated at VND 75,000 billion, an increase of 55% over the same period.
Of which, 183 foreign suppliers (NCCNN) have registered, declared and paid taxes through the Portal, paying an accumulated amount of about VND 5,674 billion in the first 5 months of the year, an increase of 41% over the same period.
110,000 households and individuals doing business registered, declared and paid taxes through the Business Household E-commerce Portal, with nearly VND1,300 billion paid to the budget, an increase of 44% compared to the end of the previous month.
93,000 domestic organizations with e-commerce activities have paid about VND 67,600 billion in taxes.
Through review, by May 22, 2025, the Tax sector has put 119,068 organizations and individuals under management, collected and fined 26,658 cases, with a total tax handling of nearly 747 billion VND.
To date, the eTax Mobile application has had more than 5 million downloads and users, an increase of 55% compared to the end of 2024. The number of tax payment transactions through commercial banks reached nearly 3.83 million transactions with a total value of VND 6,914 billion.
