According to information from the Tax Department, as of April 26, 2025, the entire tax sector has issued 4,987 decisions on value added tax refunds with a total refund amount of VND 38,386 billion, equal to 99% over the same period in 2024 and reaching 22,2% of the estimated tax refund in 2025. In the work of personal income tax refund, the tax system has received and processed 496,448 records, accounting for 98.87% of the total 501,756 records with refund requests.
These results show the efforts of the tax sector in administrative reform, modernizing the tax refund process, and at the same time posing an urgent requirement to strengthen risk control, ensuring tax refunds to the right subjects and in accordance with legal regulations.
To meet that requirement, the tax industry is stepping up the implementation of a Big Data analysis application system and artificial intelligence (AI) technology to improve risk management efficiency. This system allows data collection from many sources, including internal tax management data and warning data from inter-sectoral systems, helping tax officials proactively analyze and assess risks instead of depending on the manual inspection process as before.
The application of new technology also helps build forecast models and analyze risk criteria to zoning records with unusual signs, serving more effective inspection before and after tax refunds. Good compliance records will be accelerated in the tax refund process, while risky records will be strictly controlled, preventing fraud and profiteering of the state budget.
According to the orientation of transforming the number of financial sectors, the development of the intensive data analysis system and modernizing the tax refund process are two key pillars, in order to improve the supervision capacity, support timely decision making, enhance transparency and improve the business environment. The tax industry also focuses on connecting data between systems, especially electronic invoices, in order to create a complete and reliable data platform for future tax administration.
With the motto of taking people and businesses as the center of service, the Tax sector is determined to continue to promote reforms, tighten risk control in tax refunds, and at the same time create maximum convenience for taxpayers to carry out procedures quickly, transparently and safely.
Director of the Tax Department Mai Xuan Thanh emphasized that the construction of an in-depth data analysis system, along with the completion of a modern and transparent tax refund process, are two important pillars to realize the goal of comprehensive digital transformation of the Vietnam Tax sector. At the same time, this system must meet high standards on information security and safety, ensuring the ability to integrate and analyze flexibly in current and future tax management.
