Enterprises give comments on the Draft Law on Tax Administration (amended)

(Chinhphu.vn) - The draft revised Law on Tax Administration, expected to be submitted to the National Assembly in October 2025, has been put out for comments and has attracted many comments from businesses, emphasizing the need for digitalization, procedural reform, and creating a more transparent and favorable business environment.

Workshop to collect business opinions on the Draft Law on Tax Administration by the Ministry of Finance - Photo: VGP/HT

On the afternoon of September 16, 2025, the Vietnam Federation of Commerce and Industry (VCCI) held a workshop to collect business opinions on the Draft Law on Tax Administration drafted by the Ministry of Finance.

Groundbreaking legislation attracts business attention

Speaking at the workshop, Mr. Dau Anh Tuan - Deputy General Secretary and Head of the Legal Department of VCCI emphasized: The Law on Tax Administration is a fundamental law in the tax law system of Vietnam. While specialized tax laws regulate tax rates and taxable subjects, the Law on Tax Administration acts as a "procedural law", regulating the entire process of tax obligation performance, from registration, declaration, tax payment, to tax refund, exemption, enforcement, inspection, and complaint. Therefore, this law has a direct impact on costs, compliance time and convenience for taxpayers.

Mr. Dau Anh Tuan reiterated that, after more than 4 years of implementation, the 2019 Tax Administration Law has made an important contribution to modernizing tax administration, expanding the collection base, and improving budget collection efficiency. However, in the context of a rapidly developing digital economy , increasing cross-border transactions, and the emergence of new business models, digital assets, artificial intelligence, and e-commerce, many new challenges pose an urgent need to amend and improve the tax administration system.

From that, Mr. Dau Anh Tuan acknowledged the strong reform spirit expressed in this Draft Law. The revised orientations focus on transforming the management model from "management" to "service", focusing on taxpayers; institutionalizing modern tax management principles based on risk, compliance management, economic nature of tax obligations, application of big data and AI; at the same time, enhancing decentralization, decentralization, simplifying administrative procedures, reducing compliance costs and facilitating voluntary compliance.

Mr. Dau Anh Tuan - Deputy Secretary General and Head of the Legal Department of VCCI speaks - Photo: VGP/HT

Many specific proposals and recommendations

From the perspective of the business community, Mr. Dau Anh Tuan said: VCCI has compiled a number of typical recommendations.

Firstly, businesses welcome the regulation on classifying taxpayers according to risk and compliance level. This is a necessary step towards smart management, optimizing public resources, and at the same time encouraging businesses to comply well. However, many opinions suggest that the Ministry of Finance soon publicize the classification criteria and assessment process to ensure transparency, objectivity, and avoid fear.

Second, eliminating the lump-sum tax for business households from 2026 is an important requirement to implement Resolution 68, ensuring fairness and preventing revenue loss. However, in order for the transition to the enterprise model to not cause pressure, there needs to be a clear support roadmap, while simplifying the accounting and tax declaration regime in accordance with the actual capacity of business households.

Third, businesses appreciate the direction of building an electronic tax ecosystem, digital services, and data interconnection between ministries and branches. This is an inevitable trend in the digital age. However, the business community recommends that the Ministry of Finance build a feasible roadmap, invest appropriate resources, ensure data security, and prevent information abuse.

Fourth, regarding tax audits and tax assessments, many opinions suggest ensuring the principle of non-criminalization of tax-business relations. Tax audits need to limit duplication, apply electronic and remote audits, and avoid disruptions to production and business activities. Tax assessments need to be based on transparent data and have a clear accountability mechanism.

Fifth, regarding administrative procedures, the business community acknowledged the efforts to reduce procedures, but still suggested continuing to review and standardize forms and enhance online public services. This would help regulations to be applied immediately when issued, especially for small and micro enterprises.

The workshop attracted great attention from the business community, industry associations, and legal experts. They participated in contributing specific opinions.

Ms. Doan Le Duy Uyen, in charge of the tax sector of Grab Vietnam Co., Ltd., proposed allowing passenger transport services via e-commerce applications to issue invoices periodically or at the end of the month for corporate customers. According to Ms. Uyen, the number of transactions of this model is very large, requiring time to reconcile data, so issuing invoices periodically will be suitable for management practices, while reducing administrative burdens and costs for both businesses and tax authorities.

"This regulation was applied to taxi services for large, frequent transactions, and can be completely extended to transportation services via digital platforms," ​​Ms. Uyen cited.

From another perspective, Ms. Bui Thi Trang, Director of MISA Retail Solutions, shared her experience in supporting business households in implementing electronic invoices. Many households are concerned about tax arrears and are hesitant when switching from lump-sum tax to self-declaration. In addition, the application needs to be clearly classified, with preferential policies and simplified procedures.

"The State needs to create a favorable environment for solution providers to accompany businesses. However, to be successful, close coordination is needed between management agencies, technology enterprises and businesses themselves," Ms. Bui Thi Trang suggested.

Panasonic representative raised two problems: issuing invoices for assets lent in processing contracts and the deadline for submitting tax declarations upon dissolution or termination of operations. According to Panasonic representative, the requirement to issue invoices for assets lent without specific instructions can easily lead to the risk of being fined. In addition, the regulation on the deadline for submitting tax settlement documents within 45 days upon dissolution is too short and does not cover the situation of expenses arising after the dissolution.

Deputy Director of the Tax Department Dang Ngoc Minh shares a lot of information - Photo: VGP/HT

Responding to the Panasonic representative's opinion, Deputy Director of the Tax Department Dang Ngoc Minh said that calling it "lending a template" does not accurately reflect the nature. In fact, this is a service rental transaction with assets attached, so issuing invoices is normal. Regarding other issues, the drafting agency noted and said it would study and absorb them to make appropriate adjustments, first of all the issues of project transfer and personal income tax deduction. The Tax Department's leaders also actively sought solutions and responded to the opinions of businesses.

Emphasizing the viewpoint of the drafting agency, Deputy Director Dang Ngoc Minh affirmed: In the context of strong digital economic development, perfecting the Law on Tax Administration is an urgent task. The draft Law has been appraised by the Ministry of Justice, and submitted to the Government by the Ministry of Finance, with the direction of amendment focusing on modernization, technology application, risk management, while cutting procedures and preventing tax losses.

"The revised Law on Tax Administration will replace the 2019 Law, be more comprehensive, lay the foundation for electronic tax management, and promote voluntary compliance. Therefore, the Ministry of Finance and VCCI hope to continue receiving many substantive comments to help perfect the draft to be submitted to the National Assembly for approval in October 2025," said Mr. Dang Ngoc Minh.

Huy Thang

Source: https://baochinhphu.vn/doanh-nghiep-gop-y-du-thao-luat-quan-ly-thue-sua-doi-102250916221400858.htm