At the meeting, Deputy Director General of the General Department of Taxation Dang Ngoc Minh said that on the evening of August 16, Prime Minister Pham Minh Chinh - Head of the Steering Committee to review and handle problems in the system of legal documents - chaired a meeting of the Standing Government with ministries and branches to discuss the development of a law project to amend a number of contents of laws in the fields of finance and budget, including the Law on Tax Administration.
Accordingly, to urgently implement the direction of the Government leaders, the Ministry of Finance and the General Department of Taxation held a meeting to discuss the inadequacies and problems that need to be amended in the Law on Tax Administration.
At the meeting, representatives of the participating departments and units focused on expressing opinions on the need for amendments, supplements, procedures, documents and policy contents of the law.
The main contents that need focused discussion include 5 groups of policies to amend and supplement a number of articles of the Law on Tax Administration, expected to amend and supplement 12 articles out of a total of 152 articles of the current Law on Tax Administration ( accounting for 7.89% of the total number of articles).
Opinions focused on exchanges related to regulations on Tax Administration Principles (Article 5), Modernization of Tax Administration (Article 11), Duties, powers, and responsibilities of ministries and agencies. Ministry-level agencies and Government agencies (Article 15), Taxpayer rights (Article 16), Principles for tax declaration and tax calculation (Article 42), Handling of late tax payment (Article 59), Fulfill tax payment obligations in case of exit (Article 66);
Time limit for processing tax refund dossiers (Article 75), Authority to decide tax refund (Article 76), Responsibilities of relevant organizations and individuals in providing taxpayer information (Article 98), School In case of forced enforcement of administrative decisions on tax administration (Article 124), Measures to enforce enforcement of administrative decisions on tax management (Article 125).
Concluding the meeting, Deputy Director General Dang Ngoc Minh requested that departments, agencies and units continue to focus on urgently reviewing the inadequacies, problems, contradictions and overlaps of the current Tax Administration Law. issued to propose the Ministry of Finance to report to the Government and National Assembly on amendments and supplements.
Amending and supplementing the law in the direction of simplifying tax administrative procedures, creating the highest conditions for taxpayers, especially in procedures for tax refund, deduction, and handling of late payment; Strengthen post-audit mechanisms to prevent fraud and tax evasion to ensure against tax loss for the state budget.
