Comprehensive digital transformation, focusing on taxpayers
The amendment of the Law on Tax Administration is being implemented comprehensively by the tax sector, with a plan to amend 114/152 current articles, add 6 new articles and abolish 9 articles. These adjustments aim to overcome shortcomings arising from practice, while approaching international practices and enhancing management efficiency in the context of the digital economy.
An important step forward in digital transformation is the strong implementation of electronic tax procedures. If previously taxpayers had to submit paper documents and wait for feedback through many intermediary steps, now most of the process has been completely handled on digital platforms.
Deputy Director of the Tax Department Mai Son said: The tax sector is transforming completely digitally with the goal of taking taxpayers as the center of service. Connecting with the National Population Database and related systems helps improve transparency, reduce errors and shorten processing time".
According to the Ministry of Finance, in 2024, the whole industry issued nearly 20,000 tax refund decisions with a total amount of more than VND156,000 billion, an increase of 5% over the previous year. In the first quarter of 2025 alone, there were 3,911 tax refund decisions with a total amount of VND 31,128 billion, an increase of 6% over the same period.
Notably, 99% of VAT refund records are made electronically, of which 86% are in the form of "pre-ordering, post-inspection" with an average processing time of only 6 days. However, some localities are still late, forcing the tax sector to monitor progress weekly and setting a target of no more overdue records after May 2025.
From a practical perspective, Mr. Nguyen Van Tuan - Director of a service company in Thanh Hoa - shared: "Previously, each tax refund had to travel a lot, taking time to edit. Now the electronic process makes tracking easier, processing faster and more transparent".
For individuals, Ms. Le Thi Minh - an office worker in Hanoi - said: "Just need an internet connection to be able to return personal income tax via the electronic system. Everything went smoothly, there was early feedback and the tax refund was transferred directly, very convenient.
Promoting the construction of a smart management system
Not stopping at electronicising processes, the tax industry is gradually moving to a higher stage, which is the application of artificial intelligence and automation in the entire system.
Deputy Director of the Tax Department Mai Son said: "The application of new technology such as AI is an inevitable requirement to modernize tax management. In the context of the digital economy, the tax sector faces a large amount of data and sophisticated fraud, so using AI to analyze risks, automate processes and support taxpayers will help optimize resources and improve policy implementation capacity".
In reality, international experience has proven the effectiveness of AI in the tax sector, and Vietnam is also gradually learning and applying it to suit domestic conditions. The tax industry aims to use AI in analyzing compliance behavior, managing records, detecting fraud, building personalized policy guidance and automatic warnings.
This is the first step in a long-term strategy, gradually forming a smart, modern, transparent tax management system and serving effectively in the digital age - Mr. Mai Son affirmed.
The transition from traditional models to digital management is not only a technological advance, but also a comprehensive change in thinking, institutions and management approaches in the tax sector. With high determination and synchronous participation, Vietnam is gradually building a modern, transparent, convenient and fair tax system for taxpayers.
