Many tax administrative procedures will be cut and simplified.

(Baohatinh.vn) - Cutting and simplifying administrative procedures in the tax field will create favorable conditions for people and businesses.

Deputy Prime Minister Nguyen Hoa Binh signed Decision No. 1848/QD-TTg dated August 27, 2025 approving the plan to reduce and simplify administrative procedures related to production and business activities under the management of the Ministry of Finance.

Accordingly, the Prime Minister approved the reduction and simplification of administrative procedures and business conditions related to production and business activities in 10 areas: customs; tax; securities; insurance business; treasury; accounting - auditing; fees and charges; investment in Vietnam; investment from Vietnam abroad; financial services.

People submit application documents at the Public Administration Service Center of Thanh Sen Ward ( Ha Tinh ).

Many tax-related administrative procedures are abolished.

In the tax field, the plan has cut and simplified a number of notable administrative procedures as follows:

The plan has abolished a number of administrative procedures such as: re-issuance of tax registration certificates, tax code notifications; declaration of value added tax, personal income tax payable monthly in excess of the amount declared quarterly; reporting of expected oil and gas production and provisional tax payment rates; declaration of value added tax, personal income tax, corporate income tax for secured asset exploitation activities during the pending processing period; reduction of special consumption tax for taxpayers producing goods subject to special consumption tax facing difficulties due to natural disasters, unexpected accidents according to the law on special consumption tax; declaration of business license fees...

Regarding tax payment extension procedures; extension of payment of mineral exploitation right fees when there are problems with land clearance and lease, plan to implement online public services throughout the process, support automatic declaration of some indicators on the declaration form; merge similar contents into 1 administrative procedure (TTHC). Simplify the forms for extending mineral exploitation right fees (including forms No. 01/GHKS, 02/GHKS, 03/GHKS, 04/GHKS issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government), common design with tax payment extension forms (forms No. 01/GHAN, 02/GHAN, 03/GHAN... issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance); simplify the declaration (reduce the "main business line" indicator).

The plan also stipulates automatic declaration of a number of indicators on the declaration form; consolidation of similar contents into 1 administrative procedure for declaring special consumption tax on production and trading of goods and services subject to special consumption tax; declaring special consumption tax for establishments producing and blending bio-fuel.

For the declaration of corporate income tax settlement according to the revenue - expense method; declaration of corporate income tax settlement for taxpayers with dependent units, business locations other than the province or city where the head office has income enjoying corporate income tax incentives, the plan to reduce the dossier components: appendix of production and business performance results according to form No. 03-1A/TNDN or form No. 03-1B/TNDN or form No. 03-1C/TNDN.

Simplify some procedures related to personal income tax declaration

In addition, the plan to consolidate 7 administrative procedures on personal income tax (PIT) declaration and PIT declaration related to real estate transfer, inheritance, and gifts into 1 administrative procedure; simplify declaration forms; provide online public services throughout the process; support automatic declaration of some indicators on the declaration; simplify and reduce the declaration indicators of form 03/BDS-TNCN issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. Reduce the time to handle administrative procedures from 5 days to 3 days.

Regarding the personal income tax declaration procedure for individuals with income from inheritance and gifts of other assets that must be registered for ownership, not real estate, the plan is to reduce the time to process administrative procedures from 5 days to 3 days and simplify the declaration form, and support automatic declaration of some indicators on the declaration.

The plan also proposes to reduce the frequency of declaration (abandon monthly declaration to quarterly declaration); simplify declaration forms; implement automatic calculation support for a number of indicators on the declaration for monthly/quarterly personal income tax declaration procedures of organizations and individuals paying income withholding tax on salaries and wages.

Procedures for tax settlement/tax refund for resident individuals with income from salaries and wages who directly settle taxes with tax authorities will remove copies of documents proving the amount of tax deducted when issuing electronic personal income tax deduction certificates; remove the component of the dependent registration dossier prescribed in Clause 9.11 of the Appendix to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government; amend and simplify form No. 02/QTT-TNCN in Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

Regarding the registration procedure for granting and re-granting of tax procedure service business certificates/notifying changes in tax agent staff information/reporting on tax procedure service business activities, the plan has abolished this administrative procedure in the direction of allowing individuals/organizations to self-register for tax procedure service activities and notify the tax authority (expected to reduce conditions for tax procedure service business).

Source: https://baohatinh.vn/nhieu-thu-tuc-hanh-chinh-thue-se-duoc-cat-giam-don-gian-hoa-post294642.html